Interrupt Request (irq) latency is the time that takes for interrupt request to travel from source of the interrupt to the point when it will be serviced.
Because there are different interrupts coming from different sources via different paths, obviously their latency is depending on the type of the interrupt. You can find table with very good explanations about latency (both value and causes) for particular interrupts on ARM site
You can find more information about it in ARM9E-S Core Technical Reference Manual:
4.3 Maximum interrupt latency
If the sampled signal is asserted at the same time as a multicycle instruction has started its second or later cycle of execution, the interrupt exception entry does not start until the instruction has completed.
The longest LDM instruction is one that loads all of the registers, including the PC.
Counting the first Execute cycle as 1, the LDM takes 16 cycles.
• The last word to be transferred by the LDM is transferred in cycle 17, and the abort status for the transfer is returned in this cycle.
• If a Data Abort happens, the processor detects this in cycle 18 and prepares for the Data Abort exception entry in cycle 19.
• Cycles 20 and 21 are the Fetch and Decode stages of the Data Abort entry respectively.
• During cycle 22, the processor prepares for FIQ entry, issuing Fetch and Decode cycles in cycles 23 and 24.
• Therefore, the first instruction in the FIQ routine enters the Execute stage of the pipeline in stage 25, giving a worst-case latency of 24 cycles.
and
Minimum interrupt latency
The minimum latency for FIQ or IRQ is the shortest time the request can be sampled by the input register (one cycle), plus the exception entry time (three cycles). The first interrupt instruction enters the Execute pipeline stage four cycles after the interrupt is asserted
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