Value of revenue derived from activities not related to the organization's core operations during the reporting period.
Value of revenue derived from activities not related to the organization's core operations during the reporting period.
This metric is intended to capture such items as dividend income, profits (and losses) from investments, gains (and losses) incurred due to foreign exchange, and asset write-downs, among other non-operating revenues and expenses.
As an example, for a hospital, in addition to finance-related revenue, non-operating revenue might include parking fees, revenue from the gift shop, cafeteria sales, or rental income.
This is a submetric of Total Revenue (FP6510), which has 6 other related submetrics.
Metrics identified as "cross-category" are those that are relevant to any IRIS+ Impact Category or Impact Theme (i.e., these metrics are not specific to any particular industry/category or theme).
June 2025 - IRIS+ v5.3b Released (current version)
No change.
December 2024 - IRIS+ v5.3a Released
No change.
June 2022 - IRIS+ v5.3 Released
Immaterial change. Minor revisions to definition and usage guidance for clarity.
May 2021 - IRIS+ v5.2 Released
No change.
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
New metric. Non-Operating Revenue (FP4849) was developed via the IRIS Taxonomy Group.