Number of Loans Outstanding (PI1478)

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.

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

Immaterial change. Minor revision to definition language for clarity.
March 2014 - IRIS+ v3.0 Released

Material change. Metric definition modified to provide clarity based on best practices and standard guidance.
November 2011 - IRIS+ v2.2 Released

No change.
February 2011 - IRIS+ v2.1 Released

No change.
September 2010 - IRIS+ v2.0 Released

New metric. Loan Portfolio Outstanding - Number of Investments (PI1478) was developed via the Financial Services Working Group.