Loans Outstanding Report: Portfolio Health & Arrears

The Loans Outstanding report gives you a real-time picture of your entire active loan portfolio. For each loan it shows the outstanding balance drawn from the live ledger, the amount that should have been repaid by a date you choose, the arrears if the borrower is behind schedule, and the date of the last recorded payment. Use this report weekly to catch delinquencies early, monthly for board reporting, and at any time when you need to make decisions about new loan approvals or collection priorities.

The reports:read permission is required. Only loans with outstanding principal greater than zero are included — fully repaid loans do not appear.

API Endpoint

GET /reports/loans-outstanding?expectedDate={YYYY-MM-DD}
x-organization-id: {organizationId}

Query parameters

Parameter	Type	Required	Description
`expectedDate`	ISO date	No	Arrears calculation cutoff date. Defaults to today if omitted.

Response Structure

{
  "asOfDate": "2026-06-30T00:00:00.000Z",
  "totalOutstanding": 12950000.00,
  "totalExpected": 8500000.00,
  "totalArrears": 500000.00,
  "loans": [
    {
      "loanId": "loan-123",
      "accountNumber": "LOAN-001",
      "organizationUserId": "orguser-456",
      "organizationUserName": "Jane Smith",
      "organizationUserAccountNumber": "SAV-002",
      "loanDate": "2025-12-01T00:00:00.000Z",
      "termMonths": 12,
      "outstandingBalance": 415000.00,
      "monthlyInstallment": 43750.00,
      "expectedByDate": 306250.00,
      "arrears": 50000.00,
      "lastRepaymentDate": "2026-05-15T00:00:00.000Z"
    },
    {
      "loanId": "loan-124",
      "accountNumber": "LOAN-002",
      "organizationUserId": "orguser-789",
      "organizationUserName": "Peter Kalisa",
      "organizationUserAccountNumber": "SAV-003",
      "loanDate": "2026-02-01T00:00:00.000Z",
      "termMonths": 10,
      "outstandingBalance": 258000.00,
      "monthlyInstallment": 30800.00,
      "expectedByDate": 153750.00,
      "arrears": 0.00,
      "lastRepaymentDate": "2026-06-01T00:00:00.000Z"
    }
  ]
}

Summary fields

Field	Type	Description
`asOfDate`	ISO datetime	The `expectedDate` value you passed (or today)
`totalOutstanding`	number	Sum of all outstanding balances across the entire portfolio
`totalExpected`	number	Sum of all amounts expected to have been paid by `asOfDate`
`totalArrears`	number	Total overdue amount across all loans

Per-loan fields

Field	Type	Description
`loanId`	string	Unique loan identifier
`accountNumber`	string	Loan ledger account number
`organizationUserId`	string	Borrower’s user ID
`organizationUserName`	string	Borrower’s full name
`organizationUserAccountNumber`	string \| null	Borrower’s savings account number
`loanDate`	ISO datetime	Disbursement date
`termMonths`	number	Original loan term in months
`outstandingBalance`	number	Current balance owed (principal + interest), from the live ledger
`monthlyInstallment`	number	Equated monthly installment (EMI) amount
`expectedByDate`	number	Total amount that should have been paid by `asOfDate` per the schedule
`arrears`	number	Overdue amount: `max(0, expectedByDate − actuallyPaid)`
`lastRepaymentDate`	ISO datetime \| null	Most recent posted payment date

Key Concepts

Outstanding Balance

The outstanding balance is the current unpaid amount drawn directly from your ledger — not a theoretical projection. It reflects every payment posted to that loan’s account.

Outstanding Balance = Loan Receivable balance
                    + Interest Receivable balance
                    + Penalty Receivable balance

Because this comes from actual ledger debits and credits, it is always accurate as long as all payments are posted promptly.

Expected by Date

expectedByDate is the cumulative amount the borrower should have paid by expectedDate, based on their installment schedule. Calculation logic:

Generate the loan’s amortization schedule using its principal, interest rate, and term.
Filter installments with a due date on or before expectedDate.
Sum the principal and interest from those installments.
Adjust for interest payment timing:
- IN_ADVANCE — all interest is expected immediately at disbursement.
- WITH_INSTALLMENTS — interest is expected only for installments that are due.

Example:

Loan:           500,000 RWF @ 12% per year, 12-month term
Disbursed:      January 1, 2026
Monthly EMI:    44,424 RWF
expectedDate:   June 30, 2026

Installments due by June 30: 6
Expected principal:           ~250,000 RWF
Expected interest:             ~16,544 RWF
Expected by date:             ~266,544 RWF

Arrears Formula

Principal Arrears = Expected Principal by Date − Principal Actually Paid
Interest Arrears  = Expected Interest by Date  − Interest Actually Paid
Total Arrears     = Principal Arrears + Interest Arrears

Arrears = 0: The borrower is current — all scheduled payments have been made.
Arrears > 0: The borrower is delinquent by this amount.
Arrears cannot be negative: Overpayments reduce future arrears but are not shown as negative values.

Four Key Use Cases

Monthly Board Reporting

Run the report on the last day of the month to capture the end-of-month portfolio snapshot for your board pack.

GET /reports/loans-outstanding?expectedDate=2026-06-30

What to present:

Total outstanding — capital currently deployed in loans
Total arrears — overdue amount and as a percentage of portfolio
Number of active loans and delinquency count
Trend comparison to the prior month

Pair with the Balance Sheet (which shows the same total as Loans Receivable in assets) and the P&L (which shows the interest income earned from the portfolio).

Collections Management

Sort the loan list by arrears descending to immediately identify who owes the most and how long it has been since their last payment.Suggested workflow:

Run the report weekly (or daily during active collection periods).
Filter for loans where arrears > 0.
Sort by arrears descending.
Contact the top delinquent borrowers first.
Review lastRepaymentDate — if it is more than 60 days ago with no payment, escalate to guarantors.
Document all contact attempts and any repayment commitments made.

Liquidity Planning

Use the totalOutstanding figure alongside your Cash balance from the Balance Sheet to understand how much capital is deployed vs available.

Cash and Bank (Balance Sheet):    5,000,000 RWF
Total Outstanding (this report): 12,950,000 RWF

Decision: Cash is 27.8% of member savings — healthy.
          Can approve new loans without liquidity risk.

If your cash position is low relative to member savings (below 10%), pause new loan approvals until collections bring cash back into range.

Provisioning for Bad Debts

Industry practice is to set aside 50–100% of total arrears as a loan loss reserve. Use this report to calculate the required provision.

Total Arrears:                  500,000 RWF
Recommended provision (50%):   250,000 RWF
Recommended provision (100%):  500,000 RWF

Current Loan Loss Reserve
(from Balance Sheet):          200,000 RWF  ← insufficient at 50% standard

Action: Allocate 50,000–300,000 RWF from next period's profit to top up reserve.

See Reserves to learn how to create and fund a loan loss reserve.

Portfolio Health Indicators

Metric	Healthy ✅	Warning ⚠️	Action Needed ❌
Arrears as % of total outstanding	Below 5%	5–10%	Above 10%
Loans with `arrears > 0`	Below 10% of loans	10–20% of loans	Above 20% of loans
`lastRepaymentDate`	Within 30 days for most loans	30–60 days for multiple loans	60+ days for multiple loans
Month-over-month arrears trend	Declining or stable	Slight increase	Sustained increase

If action is needed, escalate in steps:

Immediate — contact delinquent borrowers by phone or in person.
Short-term — apply penalties per your organization’s policy.
Medium-term — tighten lending criteria, require additional guarantors for future loans.
Long-term — write off uncollectible loans and top up the loan loss reserve from retained earnings.

Relationship to the Balance Sheet

The totalOutstanding in this report must reconcile with the loan-related asset lines on the Balance Sheet when both are run as of the same date.

Balance Sheet — Assets (as of June 30, 2026):
  Loans Receivable:          12,500,000 RWF
  Interest Receivable:          450,000 RWF
                             ─────────────
  Total Loan Assets:         12,950,000 RWF

Loans Outstanding Report (expectedDate = June 30, 2026):
  totalOutstanding:          12,950,000 RWF  ✓ Must match

If the figures differ, look for loan payments that were recorded but not yet posted to the ledger, or check for data entry errors in loan account assignments.

Balance Sheet

Reconcile loan assets and verify the accounting equation

Profit & Loss

Interest income earned from the portfolio

Shares Report

Member savings that fund the loan portfolio

Report Export

Include loans outstanding in your board pack

​API Endpoint

​Response Structure

​Key Concepts

​Outstanding Balance

​Expected by Date

​Arrears Formula

​Four Key Use Cases

​Portfolio Health Indicators

​Relationship to the Balance Sheet

​Related Reports

Balance Sheet

Profit & Loss

Shares Report

Report Export

API Endpoint

Response Structure

Key Concepts

Outstanding Balance

Expected by Date

Arrears Formula

Four Key Use Cases

Portfolio Health Indicators

Relationship to the Balance Sheet

Related Reports