Gross Loan Portfolio

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- The sum of all loans, which is at the hands of customers, including current, delinquent and restructured loans. Written off loans are not included here.

Depending on your organization’s policies, this line will correspond to the line 144, 230, 240, 251, 253 Balance sheet.

It also does not include accrued interest and commissions on loans. Organizations that allow interest to accrue, it is necessary to reflect them in the line “Other current assets”. Lean more about loan portfolio!

Separate outstanding principal amount of loans and accrued interest. Gross loan portfolio should not be confused with the total amount of loans. “