%META:TOPICINFO{author="JamesDailey" date="1083270900" format="1.0" version="1.1"}% %META:TOPICPARENT{name="SoftwareRequirementsSpecification"}%

Key Peformance Indicators Reported to Donor Agency

Portfolio Quality

Portfolio at Risk > 30 days: (Outstanding Loan Balance on Arrears over 30 days + Refinanced Loans) / Total Loan Portfolio

Loans Rescheduling Rate: Value of Refinanced Loans / Total Loan Portfolio

Write-off Ratio: Value of Loans Written Off / Period Average Gross Portfolio

Risk Coverage Ratio: Loan Loss Reserves / Outstanding Balance on Arrears over 30 days plus Refinanced Loans

Provision Expense Ratio Loan Loss Provision Expenses / Period Average Gross Portfolio

Profitability

Adjusted Return on Assets: Adjusted Net Income After Taxes Before Donations / Period Average Assets

Portfolio Yield: Interest and Fee Revenue / Period Average Gross Portfolio

Operating self-sufficiency: Operating Revenue / (Financial Expenses + Operating Expenses)

Financial self-sufficiency : Adjusted Operating Revenue / (Adjusted Financial Expenses including Inflation and Cost of Funds adjustments + Adjusted Operating Expenses including In-Kind Donation adjustment)

Adjusted Profit Margin: Adjusted Net Operating Income / Adjusted Total Operating Revenue

Financial Management

Funding Expense Ratio: Interest and Fee Expenses / Period Average Gross Portfolio

Cost of Funds Ratio: Interest and Fee Expenses / Period Average Funding Liabilities

Capital Adequacy Ratio: Adjusted Total Equity / Adjusted Total Assets

Efficiency and Productivity

Operating Expense Ratio (loan portfolio): (Operating Expenses + In Kind Donations) / Period Average Gross Portfolio

Cost per borrower (US$): (Operating Expenses + In Kind Donations) / Average Number of Active Borrowers

Personnel Allocation Ratio: Number of loan officers / Total Staff

Loan Officer Productivity (Borrowers): Number of active borrowers / Number of loan officers

Loan Officer Productivity (portfolio outstanding) in US$: Gross Loan Portfolio / Number of loan officers

Retention rate: Number of members at end of period / (number of new first time members entering during the period + number of members at beginning of period)

Depth and Gender balance

% female staff: Number of female staff/Total staff

% female members: Number of female members/Total members

-- JamesDailey - 29 Apr 2004