Microfinance Consensus Guidelines: Definitions of Selected Financial Terms, Ratios, and Adjustments for Microfinance

A standardization of financial terms, ratios, and methods

36 pages

This Consensus Guideline puts forward standard definitions for selected financial terms, commonly used and subject to confusion, and suggests a standard method of calculating certain financial ratios. The definitions established in this document will make comparisons between MFIs more meaningful and promote more transparency in MFI reporting. Transparency is increasingly important as mature MFIs look to commercial funding sources and investors to support their growth.

The consensus on these terms is the result of a project initiated by Damian von Stauffenberg of MicroRate with Alternative Credit Techniques, CGAP, IDB, M-Cril, MicroBanking Bulletin, PlaNet Finance, the SEEP Network and SEEP Financial Services Working Group, and USAID.

[Author's Abstract]

About this Publication

Published

September 2003

The Impact of the Crisis on Microfinance Institutions: Analyses and Perspectives

This publication presents the survey results for 40 MFIs around the world during three waves (May, July and December 2020), analyzing the effects of the COVID-19 crisis on the institutions. All MFIs and their clients saw their activities severely disrupted by the COVID-19 pandemic.

By ADA, By Grameen Credit Agricole Microfinance Foundation, By Inpulse

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Microfinance institutions (MFIs) are starting to recover, particularly in Africa, and some have managed the crisis better than expected so far. However, the recovery remains fragile.

By CGAP, By Symbiotics SA

Data July 2021