Key Performance Indicators for MFIs (non-deposit taking)

KEY PERFORMANCE

Profitability Indicators

P1 Operating self-sufficiency (%)

P2 Financial self-sufficiency (%)

P4 Portfolio yield (Income on loans/Average gross portfolio) (%)

Liquidity and Funding

L1 Liquidity ratio (%)

Capital Ratios

C1 Debt to equity ratio (Total liabilities/Total equity) (%)

C2 Capital adequacy ratio (Total equity/Total assets) (%)

C3 Cost of funds ratio (Total financing costs/Average funding liabilities) (%)

Portfolio Quality

Q1 Portfolio as a percentage of assets (end of period) (%)

Q3 Portfolio at risk > 30 days / Gross portfolio (%)

Q5 Number of loans in arrears > 30 days / Number of active loans (%)

Q6 Loan loss reserve ratio (Loan loss reserve / Gross loan portfolio) (%)

Q7 Risk coverage ratio (Loan loss reserve / Portfolio at risk > 30 days) (%)

Q8 Loan loss ratio (Write-offs / Average gross portfolio) (%)

Q9 Growth in value of loan portfolio (%)

Operating Efficiency and Productivity of Loan Portfolio

E1 Operating expense ratio (%) (Total operating expense/Average gross portfolio)

E2 Operating costs per loan outstanding (currency)

E4 Operating costs per loan disbursed (currency)

LP1 Average loan portfolio outstanding per loan officer (end of period)

LP2 Average number of active loan clients per loan officer

Outreach to Loan Clients

O1 Average disbursed loan amount (during period)

O2 Average loan size outstanding per loan client, excluding group loans (end of period)

O3 Average loan size outstanding per borrower (individuals and members of groups) (end of period)

O4 Average loan size outstanding as % of GNI (end of period)

O5 Percentage of active loan clients receiving loans as individuals (end of period)

O6 Percentage of loan clients with income below poverty line (end of period)

O7 Percentage of outstanding loans below poverty line (end period)

O8 Percentage of outstanding loans in the agriculture sector (end of period)

O9 Percentage of outstanding portfolio in the agriculture sector (end of period)

O10 Percentage of outstanding loans to female clients (end of period)

O11 Percentage of outstanding portfolio to female clients (end of period)

Savings

SAV1 Average amount per savings account (end of period)

SAV2 Average amount per saver (end of period)

SAV3 Ratio of savings clients to loan clients (end of period) (%)

ECONOMIC INDICATORS UGANDA (per period)

MIRpp Market interest rate in % (per period)

SBFRpp Subsidised borrowed funds rate in % (per period)

LAIRpp Inflation rate in % (per period)

GNIpp GNI per capita (per period)