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Ratio Analysis

Method of analysis that utilizes the relationship of numbers found in the financial statements to determine values and evaluate risks. Comparing such ratios to those of prior periods and/or other organizations reveals trends and identifies eccentricities.

Realized Gain/Loss

Gain or loss resulting from the sale or other disposal of an asset


Any collectible (other than loans, which are listed separately) owed or promised to an organization.


The right to demand payment from the borrower. In a recourse loan, the lender’s rights are not limited to any particular asset. In a non-recourse loan, the lender's rights are limited to the particular asset financed by the loan.

Recoverable Grant

An agreement under which a grantee commits to repay a grant under certain circumstances, generally, if the project financed by the grant is financially successful. If the conditions that trigger the repayment obligation are not met, the grantee is under no obligation to repay and no default is triggered.

Relative Performance View

The investor's expectation regarding whether the impact investment's financial return will be outperforming, competitive or concessionary relative to similar non-impact investments.

Restricted Support

Donor-restricted revenues or gains from contributions that increase either temporarily restricted net assets or permanently restricted net assets.

Revenues, Gains And Support

The inflow of assets resulting from the sale of goods or services or charitable donations.

Revolving Loan

A loan designed so that a lender commits to lend up to a stated maximum amount of funds. The borrower may then draw any amount under the loan, up to the maximum amount. Interest on the revolving loans will be payable only with respect to the amounts outstanding.

Risk Rating

Formal evaluation of an organization's credit history and capability to repay obligations.

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