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CGAP Appraisal Format Spreadsheet

Welcome to the CGAP Appraisal Format Spreadsheet Model. This spreadsheet is meant to be used in conjunction with
the CGAP Appraisal Format
Each of the major tables in the Appraisal Format are included in the Spreadsheet Model, with each sheet dedicated
to a separate table. Cells with formulas are outlined in BLUE, however you can adjust any formula to fit your data.
Here are a few other hints for using the spreadsheet model:
The dates for all tables are inputted once in the "Shadow" table
The tables are set up for up to five "actual" and three "projected" periods; however, this configuration can be customized.
To see the constant local currency and constant US$ financial statements, press F5 and select the appropriate table.
The Balance Sheet Distribution table (sheet "Distrib") is not included in the Appraisal Format per se, but is meant
as a tool to help the analyst understand the structure of the balance sheet (it can be included in the Appraisal Report).
The "Monthly" table is used to generate monthly averages (where available) for ratio analysis. Note that the current
set-up assumes that only monthly portfolio data may be available, and adjusts other key balance sheet items accordingly.
If you have monthly data for all balance sheet items, be sure to deactivate the "adjustment factor".
Average balance sheet items for past years use the "Monthly" sheet figures, but annual averages are used for
projected ratios.
Make sure to annualize partial-year analysis on ratios that compare income statement figures to average balance sheet
figures. For instance, a ratio covering January through May should be divided by 5 then multiplied by 12. Similarly,
when applying the shadow prices in the "Adjust" sheet, make sure the interest rates and/or inflation rates properly
reflect the partial-year timeframe being analyzed.
The nominal local currency value of the outstanding portfolio is entered in two places: 1) the total past and projected
portfolio is entered on the "Balance" sheet; and 2) the past outstanding portfolio is aggregated BY PRODUCT in the
"Portfolio" sheet. Make sure the reconciliation test on the "Portfolio" sheet is accurate.
The "Portfolio" and "Yield" sheets allow analysis by credit product. The sheets allow for three credit products, but more
could be added. If information by product is not available, replace the appropriate formulas in the bottom sections of
the tables.
Use the "Delinquency" sheet to enter the local currency amounts (not percentages) of portfolio-at-risk for the various
products (if available). This allows for automatic calculation of portfolio-at-risk percentages in the "Portfolio" sheet.

The CGAP Secretariat welcomes all comments for improving this spreadsheet model and the Appraisal Format. Please
contact Brigit S. Helms, tel: (202)458-8706 / fax: (202)522-3744 / email: BHelms@Worldbank.org.
1.1 SUMMARY OF KEY DATA

ACTUAL PROJECTED

ITEM Dec-97 Dec-98 Dec-99 Jun-00 Dec-00 Dec-01 Dec-02

1. Number of active loans - - - - - - - -


Total outstanding loan
2. balance (US$) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
3. Average loan balance (2/1) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Number of voluntary savings
4. clients - - - - - - - -
Total balance of voluntary
5. savings accounts (US$) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! - - -

6. Loan loss rate #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!


Delinquency rate (portfolio at
7. risk basis > 30 days late) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Administrative efficiency
8. #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Portfolio yield
9. #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
10. Operational self-sufficiency #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
11. Return on assets #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
12. Adjusted return on assets #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Year-end free market exchange
13. rate - - - - -
Per capita gross domestic
14. product (US$) - - - - -
2.1 Donor Support

Source Date Amount (US$) Terms Currency Status


2.2 Human Resources Statistical Summary

Dec-96 Dec-97 Dec-98 Dec-99 Jun-00

Number of total staff, end of period

Average staff (for computation only) #DIV/0! #DIV/0! #DIV/0! #DIV/0!


Number of staff hired during period

Number of staff who left during period

Turnover rate (staff who left over avg. number of staff)


#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Number of loan officers, end of period

Percent loan officers of total staff


#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Number of administrative staff, end of period

Number of line staff, end of period

Average annual loan officer compensation in current US$

Typical annual compensation for veteran loan officers

Avg. loan officer compensation as multiple of per capita


GDP #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Avg. loan officer compensation as multiple of avg.
outstanding balance per loan #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Staff training expenditures as a % of annual
administrative budget (excluding financial and loan-loss
#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
costs)
3.1 Regional Distribution of Institution
Dec-96 Dec-97 Dec-98 Dec-99 Jun-00 Dec-00 Dec-01 Dec-02

Branch Offices

Posts (service-providing units not located


in permanent, dedicated quarters)

Village (or Communal) Banks

Employees per Branch #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Loan Officers per Branch
#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
3.2 Outreach Summary

LOAN PRODUCT #1: Dec-96 Dec-97 Dec-98 Dec-99 Jun-00

Number of active loans at end of period - - - - -


Percentage of clients who are women
Average balance per loan (specify currency) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Average balance/per capita GDP #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
LOAN PRODUCT #2:
Number of active loans at end of period - - - - -
Percentage of clients who are women
Average balance per loan (specify currency) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Average balance/per capita GDP #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
LOAN PRODUCT #3:
Number of active loans at end of period - - - - -
Percentage of clients who are women
Average balance per loan (specify currency) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Average balance/per capita GDP #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
TOTAL
Number of active loans at end of period - - - - -
Percentage of clients who are women
Average balance per loan (specify currency) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Average balance/per capita GDP #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
4.1 Projected Performance (US Dollars)

ACTUAL PROJECTED
Dec-96 Dec-97 Dec-98 Dec-99 Jun-00 Dec-00 Dec-01 Dec-02
1.
Total outstanding loan balance in
US$ #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
2. Number of active loans
- - - - - - - -
3. Average loan balance (1/2) in US$
#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Total balance of voluntary savings
4.
accounts in US$ #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
5. Number of voluntary savings clients

6. Average voluntary savings balance


#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Total balance of CDs (time deposits)
7.
in US$ #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
8. Number of CD holders

9. Number of staff
- - - - - - - -
10. Number of branch offices
- - - - - - - -
5.1 INCOME STATEMENT
(nominal local currency)

Dec-96 Dec-97 Dec-98 Dec-99 Jun-00

OPERATING INCOME
1. Interest and fee income from loans
2. Income from other finance-related services
3. Income from investments
4. Total Operating Income - - - - -
OPERATING EXPENSES
5. Interest and fee expense
6. Loan loss provision expense
7. Administrative expense -- Personnel
8. Other administrative expense - - - - -
rent
office materials and supplies
transportation and travel
utilities
publicity and publications
staff training
repairs and maintenance
bank charges
depreciation
other
9. Total Operating Expenses - - - - -

10. NET OPERATING PROFIT (LOSS) - - - - -

NON-OPERATIONAL INCOME
11. Cash donations for financial services
12. Other non-operational income
Total Non-Operational Income - - - - -
13. Total Non-Operational Expenses
14. TOTAL CONSOLIDATED PROFIT/LOSS - - - - -
5.2 BALANCE SHEET
(nominal local currency)

Dec-96 Dec-97 Dec-98 Dec-99 Jun-00

ASSETS
15. Cash and due from banks
16. Reserves in central bank
17. Short-term investments in market instruments
18. Total loan portfolio
19. (Loan loss reserve) - - - -
20. Other short-term assets
21. Long-term investments
22. Net fixed assets
23. TOTAL ASSETS - - - - -

LIABILITIES
24. Savings accounts: compulsory
25. Savings accounts: voluntary
26. Time deposits
27. Loans: commercial
28. Loans: central bank
29. Loans: subsidized
30. Other short-term liabilities
31. Other long-term liabilities
32. TOTAL LIABILITIES - - - - -
EQUITY
33. Paid-in equity from shareholders
34. Donated equity -- prior years, cumulative - - - -
35. Donated equity -- current year - - - - -
36. Prior years' retained earnings/losses - - - -
37. Current year retained earnings/loss - - - - -
38. Other capital accounts
39. TOTAL EQUITY - - - - -

40. TOTAL LIABILITIES AND EQUITY - - - - -


BALANCE SHEET DISTRIBUTION
(percentage)

Dec-96 Dec-97 Dec-98 Dec-99


ASSETS
15. Cash and due from banks #DIV/0! #DIV/0! #DIV/0! #DIV/0!
16. Reserves in central bank #DIV/0! #DIV/0! #DIV/0! #DIV/0!
17. Short-term investments in market instruments #DIV/0! #DIV/0! #DIV/0! #DIV/0!
18. Total loan portfolio #DIV/0! #DIV/0! #DIV/0! #DIV/0!
19. (Loan loss reserve) #DIV/0! #DIV/0! #DIV/0! #DIV/0!
20. Other short-term assets #DIV/0! #DIV/0! #DIV/0! #DIV/0!
21. Long-term investments #DIV/0! #DIV/0! #DIV/0! #DIV/0!
22. Net fixed assets #DIV/0! #DIV/0! #DIV/0! #DIV/0!
23. TOTAL ASSETS #DIV/0! #DIV/0! #DIV/0! #DIV/0!
LIABILITIES
24. Savings accounts: compulsory #DIV/0! #DIV/0! #DIV/0! #DIV/0!
25. Savings accounts: voluntary #DIV/0! #DIV/0! #DIV/0! #DIV/0!
26. Time deposits #DIV/0! #DIV/0! #DIV/0! #DIV/0!
27. Loans: commercial #DIV/0! #DIV/0! #DIV/0! #DIV/0!
28. Loans: central bank #DIV/0! #DIV/0! #DIV/0! #DIV/0!
29. Loans: subsidized #DIV/0! #DIV/0! #DIV/0! #DIV/0!
30. Other short-term liabilities #DIV/0! #DIV/0! #DIV/0! #DIV/0!
31. Other long-term liabilities #DIV/0! #DIV/0! #DIV/0! #DIV/0!
32. TOTAL LIABILITIES #DIV/0! #DIV/0! #DIV/0! #DIV/0!
EQUITY
33. Paid-in equity from shareholders #DIV/0! #DIV/0! #DIV/0! #DIV/0!
34. Donated equity -- prior years, cumulative #DIV/0! #DIV/0! #DIV/0! #DIV/0!
35. Donated equity -- current year #DIV/0! #DIV/0! #DIV/0! #DIV/0!
36. Prior years' retained earnings/losses #DIV/0! #DIV/0! #DIV/0! #DIV/0!
37. Current year retained earnings/loss #DIV/0! #DIV/0! #DIV/0! #DIV/0!
38. Other capital accounts #DIV/0! #DIV/0! #DIV/0! #DIV/0!
39. TOTAL EQUITY #DIV/0! #DIV/0! #DIV/0! #DIV/0!
40. TOTAL LIABILITIES AND EQUITY #DIV/0! #DIV/0! #DIV/0! #DIV/0!
ALANCE SHEET DISTRIBUTION
(percentage)

Jun-00

#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!

#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!

#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
Averages
Dec-96 Dec-97 Dec-98 Dec-99 Jun-00

Outstanding Portfolio - - - - -

Outstanding Net Portfolio #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Fixed Assets - - - - -

Total Assets #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Total Earning Assets #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Subsidized Loans #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Funding Liabilities #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Equity - - - - -
Fixed assets and equity are straight year over year averages
Adjustment factor #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
5.3 Shadow Prices
ACTUAL PROJECTED
Dec-96 Dec-97 Dec-98 Dec-99 Jun-00 Dec-00 Dec-01 Dec-02

Inflation rate

GDP deflator

Interbank lending rate

90-day Certificate of Deposit rate


Prime rate paid by commercial bank
borrowers
Marginal commercial rate available to
MFI
Per capita GDP in US$

Exchange rate (LC/US$)


5.4 Adjustments for Inflation and Subsidies
Dec-96 Dec-97 Dec-98 Dec-99 Jun-00 Dec-00 Dec-01 Dec-02

1. Unadjusted Operating Expenses - - - - - - - -


2. Inflation Adjustment
a. Average Equity - - - - - - - -
b. Average Fixed Assets - - - - - #DIV/0! #DIV/0! #DIV/0!
c. Inflation*(avg. equity - avg. fixed assets) - - - - #DIV/0! #DIV/0! #DIV/0!
3. Subsidized Cost of Funds Adjustment
a. Average funding liabilities #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! - - -
b. Opp. cost of funds*avg. funding liabilities #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! - - -
c. b. - actual cost of funds #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! - - -
4. In-kind Donation Adjustment
a. Personnel
b. Other
5. Adjusted Operating Expenses #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
6. Adjusted Operating Profit (Loss) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
5.5 Profitability
Dec-96 Dec-97 Dec-98 Dec-99 Jun-00

1. Return on Assets
#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
2. Adjusted Return on Assets
#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
3. Adjusted Return on Equity
#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Operational Self-Sufficiency
4.
(excluding cost of funds) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Operational Self-Sufficiency
5
(including cost of funds) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
6. Financial Self-Sufficiency
#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
5.6 Efficiency
Dec-96 Dec-97 Dec-98 Dec-99 Jun-00

Administrative Efficiency (administrative costs


1.
excluding financial costs as % of avg. net portfolio) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Operational Efficiency (total operational costs as %
2.
of avg. net portfolio) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
3. Administrative Cost per active loan (US$)
n/a #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Personnel costs as % of total administrative
4.
costs #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Number line staff as a % of total staff (end of
5.
period) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Number of active loans per staff member (end of
6.
period) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Number of active loans per loan officer (end of
7.
period) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Outstanding portfolio per loan officer (end of
8.
period) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
9. Number of loans per branch office (end of period)
#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Delinquency

Portfolio-At-Risk Worksheet
Local Currency values
LOAN PRODUCT #1: Dec-96 Dec-97 Dec-98
Total outstanding balance associated with loans that are:
On time (and never refinanced)
On time (but have been refinanced)
Late (at least 1 payment) 1 - 30 days
Late " 31 - 60 days
Late " 61 - 90 days
Late " 91 - 180 days
Late " 181 - 360 days
Late " a year or more
LOAN PRODUCT #2:
Total outstanding balance associated with loans that are:
On time (and never refinanced)
On time (but have been refinanced)
Late (at least 1 payment) 1 - 30 days
Late " 31 - 60 days
Late " 61 - 90 days
Late " 91 - 180 days
Late " 181 - 360 days
Late " a year or more
LOAN PRODUCT #3:
Total outstanding balance associated with loans that are:
On time (and never refinanced)
On time (but have been refinanced)
Late (at least 1 payment) 1 - 30 days
Late " 31 - 60 days
Late " 61 - 90 days
Late " 91 - 180 days
Late " 181 - 360 days
Late " a year or more
TOTAL
Total outstanding balance associated with loans that are:
On time (and never refinanced)
On time (but have been refinanced)
Late (at least 1 payment) 1 - 30 days
Late " 31 - 60 days
Late " 61 - 90 days
Late " 91 - 180 days
Late " 181 - 360 days
Late " a year or more

Page 17
Delinquency

Dec-99 Jun-00

Page 18
5.7 Portfolio Data
LOAN PRODUCT #1: Dec-96 Dec-97 Dec-98 Dec-99 Jun-00
1. Total principal balance outstanding, end of period
2. Number of active loans (clients) at end of period
3. Average principal balance per client (line1/line2) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
4. Average principal balance outstanding over the period
5. Loan losses written off over the period
6. Increase in loan loss reserve over the period
7. Loan loss rate: (6) as a % of (4) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

8.
Total outstanding balance associated with loans that are:
On time (and never refinanced) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
On time (but have been refinanced) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Late (at least 1 payment) 1 - 30 days #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Late " 31 - 60 days #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Late " 61 - 90 days #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Late " 91 - 180 days #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Late " 181 - 360 days #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Late " a year or more #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
9. Portfolio-at-risk delinquency rate > 30 days late #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
LOAN PRODUCT #2:
1. Total principal balance outstanding, end of period
2. Number of active loans at end of period
3. Average principal balance per client (line1/line2) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
4. Average principal balance outstanding over the period
5. Loan losses written off over the period
6. Increase in loan loss reserve over the period
7. Loan loss rate: (6) as a % of (4) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

8.
Total outstanding balance associated with loans that are:
On time (and never refinanced) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
On time (but have been refinanced) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Late (at least 1 payment) 1 - 30 days #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Late " 31 - 60 days #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Late " 61 - 90 days #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Late " 91 - 180 days #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Late " 181 - 360 days #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Late " a year or more #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
9. Portfolio-at-risk delinquency rate > 30 days late #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
LOAN PRODUCT #3:
1. Total principal balance outstanding, end of period
2. Number of active loans at end of period
3. Average principal balance per client (line1/line2) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
4. Average principal balance outstanding over the period
5. Loan losses written off over the period
6. Increase in loan loss reserve over the period
7. Loan loss rate: (6) as a % of (4) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

8.
Total outstanding balance associated with loans that are:
On time (and never refinanced) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
On time (but have been refinanced) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Late (at least 1 payment) 1 - 30 days #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Late " 31 - 60 days #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Late " 61 - 90 days #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Late " 91 - 180 days #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Late " 181 - 360 days #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Late " a year or more #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
9. Portfolio-at-risk delinquency rate > 30 days late #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
TOTAL
1. Total principal balance outstanding, end of period - - - - -
2. Number of active loans at end of period - - - - -
3. Average principal balance per client (line1/line2) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
4. Average principal balance outstanding over the period - - - - -
5. Loan losses written off over the period - - - - -
6. Increase in loan loss reserve over the period - - - - -
7. Loan loss rate: (6) as a % of (4) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

8.
Total outstanding balance associated with loans that are:
On time (and never refinanced) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
On time (but have been refinanced) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Late (at least 1 payment) 1 - 30 days #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Late " 31 - 60 days #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Late " 61 - 90 days #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Late " 91 - 180 days #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Late " 181 - 360 days #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Late " a year or more #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
9. Portfolio-at-risk delinquency rate > 30 days late #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
5.8 Yield vs. Effective Rate
LOAN PRODUCT #1: Dec-96 Dec-97 Dec-98 Dec-99

1. Theoretical interest yield (APR)

Percentage of total outstanding year-end


2.
net loan portfolio

3. (1) times (2)


0.0% 0.0% 0.0% 0.0%
LOAN PRODUCT #2:
1. Theoretical interest yield (APR)

Percentage of total outstanding year-end


2.
net loan portfolio

3. (1) times (2)


0.0% 0.0% 0.0% 0.0%
LOAN PRODUCT #3:
1. Theoretical interest yield (APR)

Percentage of total outstanding year-end


2.
net loan portfolio

3. (1) times (2)


0.0% 0.0% 0.0% 0.0%

4. Weighted theoretical interest yield (APR)


- - - -

5. Actual yield on portfolio


#DIV/0! #DIV/0! #DIV/0! #DIV/0!
6. Yield Gap Ratio: (5) as a percentage of (4)
#DIV/0! #DIV/0! #DIV/0! #DIV/0!
5.9 Composition of Liabilities

LIABILITY # 1
Creditor
"Commercial" or
"non-commercial"
Balance outstanding
(US$ equivalent)
Currency in which
payment is due
Interest rate
Amortization
schedule
Details of external
guarantee
Other relevant
information

LIABILITY # 2
Creditor
"Commercial" or
"non-commercial"
Balance outstanding
(US$ equivalent)
Currency in which
payment is due
Interest rate
Amortization
schedule
Details of external
guarantee
Other relevant
information

LIABILITY # 3
Creditor
"Commercial" or
"non-commercial"
Balance outstanding
(US$ equivalent)
Currency in which
payment is due
Interest rate
Amortization
schedule
Details of external
guarantee
Other relevant
information
LIABILITY # 4
Creditor
"Commercial" or
"non-commercial"
Balance outstanding
(US$ equivalent)
Currency in which
payment is due
Interest rate
Amortization
schedule
Details of external
guarantee
Other relevant
information

LIABILITY # 5
Creditor
"Commercial" or
"non-commercial"
Balance outstanding
(US$ equivalent)
Currency in which
payment is due
Interest rate
Amortization
schedule
Details of external
guarantee
Other relevant
information
5.10 Cost of Funds Analysis
Dec-96 Dec-97 Dec-98 Dec-99 Jun-00
1. Interest and Fee Expense - - - - -
2. Average Funding Liabilities #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
3. (1) as a percentage of (2) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
5.11 Commercial Liabilities

Dec-96 Dec-97 Dec-98 Dec-99 Jun-00


1. Commercial Liabilities - - - - -
2. Donor/Government Guarantees
3. Net Commercial Liabilities - - - - -
4. Total Assets - - - - -
5. (3) as a percentage of (4) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
5.12 Equity Multiplier
Dec-96 Dec-97 Dec-98 Dec-99 Jun-00

1. Total Assets, end of period - - - - -


2. Total Equity, end of period - - - - -
3. (1) divided by (2) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

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