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 60 days.
Non-Performing Loans (Portfolio at Risk): 60 Days (FP6354)
- Reporting Format Reporting Currency (OD5990)
- Metric Type Metric
- Metric Level Product/Service, Organization
- IRIS Metric Citation IRIS, 2021. Non Performing Loans (Portfolio at Risk)- 60 Days (FP6354). v5.2.
Usage Guidance
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This metric is intended to capture total principal past due by 60 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.
Impact Categories & Themes
SDG Goals & Targets
No Poverty
- SDG Target 1.5
- SDG Target 1.4
Gender Equality
- SDG Target 5.5
Decent Work and Economic Growth
- SDG Target 8.1
- SDG Target 8.2
- SDG Target 8.3
- SDG Target 8.10
Industry, Innovation and Infrastructure
- SDG Target 9.3
Reduced Inequality
- SDG Target 10.1
- SDG Target 10.2
- SDG Target 10.3
Sustainable Cities and Communities
- SDG Target 11.5
Metric History
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June 2025 - IRIS+ v5.3b Released (current version)
No change.
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December 2024 - IRIS+ v5.3a Released
No change.
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June 2022 - IRIS+ v5.3 Released
Immaterial change. Minor revisions to definition and usage guidance for clarity.
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May 2021 - IRIS+ v5.2 Released
No change.
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January 2020 - IRIS+ v5.1 Released
No change.
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May 2019 - IRIS+ v5.0 Released
No change.
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March 2016 - IRIS+ v4.0 Released
No change.
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March 2014 - IRIS+ v3.0 Released
Immaterial change. Minor revision to definition language for clarity.
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November 2011 - IRIS+ v2.2 Released
New metric. Non Performing Loans (Portfolio at Risk) - 60 days (FP6354) was developed via the IRIS Taxonomy Development Group.