Value of the revenue that is derived from activities not related to the organization's core operations during the reporting period.
Reporting Currency (OD5990)
IRIS metric citation
IRIS, 2016. Non-Operating Revenue (FP4849). v4.0.
Non-operating revenue would include such items as dividend income, profits (and losses) from investments, gains (and losses) incurred due to foreign exchange, asset write-downs, and other non-operating revenues and expenses.
As an example, for a hospital, in addition to finance-related revenue, non-operating revenue may include parking fees, revenue from the gift shop, cafeteria sales, or rental income.