What PAR 30 is counting
PAR 30 is portfolio at risk, measured at 30 days. Daybook takes every active loan. If the oldest unpaid installment is more than 30 days past its due date, the loan’s remaining balance counts as at risk. That balance is divided by the outstanding balance of all active loans.
An installment is late when its due date is before today and it is still unpaid. Paying part of it does not make it current. The next installment does not start until the older one is finished, because repayments fill the oldest unpaid installment first.
A loan disbursed in April can still dominate the ratio in October. The figure is there so a board can see concentration, not so a teller can hide it in a note. The portfolio page lists the loans that make up the number.
Early settlement is a different question. Interest that is not yet due can be waived when a member pays off the principal. That is a settlement, and it is written as its own row. It is not an edit to the schedule that was agreed.