Professional Documents
Culture Documents
BALANCE SHEET
Cash, petty cash, balances in banks, including noninterest bearing deposits
Cash reserves in a central bank
Reserves from Central Bank
Treasury bills and other short term investments,
Short Term Financial Assets
including interest-bearing deposits, convertible to cash
within 12 months. Usually used in liquidity
management.
Gross Loan Portfolio minus Loan Loss Reserve
Net Loan Portfolio
All outstanding principal for all outstanding client
Gross Loan Portfolio
loans, including current, delinquent and restructured
loans, but not loans that have been written off. It does
not include interest receivable. It does not include
employee loans.
The portion of the gross loan portfolio that has been
(Loan Loss Reserve)
expensed (provisioned for) in anticipation of losses due
to default. This item represents the cumulative value of
the loan loss provision expense, less the cumulative
value of loans written off.
Interest receivable on all asset accounts. Recorded by
Interest Receivable
institutions using accrual accounting.
Accounts receivable, notes receivables and other
Accounts Receivable and Other Assets
receivables. This includes all receivables other than
client loan accounts, including employee loans.
Long term investments not convertible to cash within
Long Term Financial Assets
12 months
The purchase value of property, plant and equipment,
Net Fixed Assets
less accumulated depreciation. This includes
intangibles, such as MIS development or goodwill, less
accumulated amortization.
Total of all net asset accounts
TOTAL ASSETS
Total of Voluntary and Compulsory Savings
Demand Deposits
Demand deposits from the general public and members
Voluntary Savings
that are not maintained as a condition for accessing a
current or future loan and are held with the institution
Client savings accounts that are maintained as a
Compulsory Savings
condition for a current or future loan and are held with
the institution
Certificates of deposit or other fixed term deposits
Time Deposits
Total of Commercial and Concessional Borrowings
Borrowings
Principal balance of all borrowings, including overdraft
Borrowings at concessional interest rates
accounts, for which the institution pays a nominal rate
of interest that is less than the local commercial interest
rate
Principal balance of all borrowings, including overdraft
Borrowings at commercial interest rates
accounts, for which the institution pays a nominal rate
of interest that is greater than to or equal to the local
Cash and Due from Banks
TOTAL LIABILITIES
Paid-in Captial
Donated Equity
Prior Years
Current Year
Retained Earnings
Prior Years
Current Year
Adjustments
Inflation Adjustment
Subsidized Costs of Funds Adjustment
In-Kind Subsidy Adjustment
Reserves
Other Equity Accounts
TOTAL EQUITY
TOTAL LIABILITIES AND EQUITY
Financial Term Definitions
INCOME STATEMENT
Total of revenue from loan portfolio and other financial
Financial Revenue
assets, as well as other financial revenue from financial
services
Total interest, fees and commission on loan portfolio
Financial Revenue from Loan Portfolio
Interest earned on loan portfolio
Interest on Loan Portfolio
Penalties, commissions and other fees charged on loan
Fees and Commissions on Loan Portfolio
portfolio
Financial Revenue from Other Financial Assets Net gains on other financial assets
Other Revenue Related to Financial Services
Financial Expense
Non-Operating Expense
Indicator Definitions
INSTITUTIONAL CHARACTERISTICS
Number of MFIs
Age
Total Assets
Offices
Personnel
FINANCING STRUCTURE
Capital/ Asset Ratio
Commercial Funding Liabilities Ratio
Debt/ Equity Ratio
Deposits to Loans
Deposits to Total Assets
Gross Loan Portfolio/ Total Assets
OUTREACH INDICATORS
Number of Active Borrowers
Percent of Women Borrowers
Number of Loans Outstanding
Gross Loan Portfolio
Average Loan Balance per Borrower
Average Loan Balance per Borrower/ GNI per
Capita
Average Outstanding Balance
Average Outstanding Balance/ GNI per Capita
Number of Voluntary Savers
Number of Voluntary Savings Accounts
Voluntary Savings
Average Savings Balance per Saver
Average Savings Account Balance
MACROECONOMIC INDICATORS
GNI per Capita
GDP Growth Rate
Deposit Rate
Inflation Rate
Financial Depth
OVERALL FINANCIAL PERFORMANCE
Return on Assets
Return on Equity
Operational Self-Sufficiency
Financial Self-Sufficiency
REVENUES
Financial Revenue Ratio
Profit Margin
Yield on Gross Portfolio (nominal)
Yield on Gross Portfolio (real)
EXPENSES
Total Expense Ratio
%
M3/ GDP
Adjusted Net Operating Income, net of taxes/ Adjusted
Average Total Assets
Adjusted Net Operating Income, net of taxes/ Adjusted
Average Total Equity
Financial Revenue/ (Financial Expense + Net Loan
Loss Provision Expense + Operating Expense)
Adjusted Financial Revenue/ Adjusted (Financial
Expense + Net Loan Loss Provision Expense +
Operating Expense)
Adjusted Financial Revenue/ Adjusted Average Total
Assets
Adjusted Net Operating Income/ Adjusted Financial
Revenue
Adjusted Financial Revenue from Loan Portfolio/
Adjusted Average Gross Loan Portfolio
(Adjusted Yield on Gross Portfolio (nominal) Inflation Rate)/ (1 + Inflation Rate)
Adjusted (Financial Expense + Net Loan Loss
Provision Expense + Operating Expense)/ Adjusted
Average Total Assets
Adjusted Financial Expense/ Adjusted Average Total
Assets
Adjusted Net Loan Loss Provision Expense/ Adjusted
Average Total Assets
Adjusted Operating Expense/ Adjusted Average Total
Assets
Adjusted Personnel Expense/ Adjusted Average Total
Assets
Adjusted Administrative Expense/ Adjusted Average
Total Assets
(Adjusted Net Operating Income - Unadjusted Net
Operating Income)/ Adjusted Average Total Assets
Adjusted Operating Expense/ Adjusted Average Gross
Loan Portfolio
Adjusted Personnel Expense/ Adjusted Average Gross
Loan Portfolio
Adjusted Average Personnel Expense/ GNI per capita
Adjusted Operating Expense/ Adjusted Average
Number of Active Borrowers
Adjusted Operating Expense/ Adjusted Average
Number of Loans
Adjusted Number of Active Borrowers/ Number of
Personnel
Adjusted Number of Loans Outstanding/ Number of
Personnel
Adjusted Number of Active Borrowers/ Number of
Loan Officers
Adjusted Number of Loans Outstanding/ Number of
Loan Officers
Number of Voluntary Savers/ Number of Personnel
Number of Saving Accounts/ Number of Personnel
Number of Loan Officers/ Number of Personnel
Outstanding balance, loans overdue> 30 Days/
Adjusted Gross Loan Portfolio
Outstanding balance, loans overdue> 90 Days/
Adjusted Gross Loan Portfolio
Value of loans written-off/ Adjusted Average Gross
Loan Portfolio
Adjusted Write-offs, net of recoveries/ Adjusted
Average Gross Loan Portfolio
Adjusted Loan Loss Reserve/ PAR > 30 Days
Adjusted Cash and banks/ Adjusted Total Assets
Short Term Assets/ Short Term Liabilities