Value of disbursed loans remaining on the organization's balance sheet at the end of the reporting period.
Value of disbursed loans remaining on the organization's balance sheet at the end of the reporting period.
Organizations should footnote all assumptions used.
This metric is intended to capture the principal value of loans on the organization’s balance sheet as of the end of the reporting period. Organizations should report the total principal value of all loans disbursed to clients that have been neither fully repaid nor written off, but they should not include accrued interest.
For financial organizations, loans disbursed are considered Financial Assets (FP4649) listed on the organization's balance sheet.