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Appraisal guide for mfis technical guide

Appraisal Guide for Micro ?nance Institutions A Technical Guide C CAppraisal Guide for Micro ?nance Institutions Revision of Appraisal Handbook Jennifer Isern Julie Abrams with Matthew Brown Consultative Group to Assist the Poor CAppraisal Guide for Micro ?nance Institutions A Technical Guide is available for download from the CGAP Web site http www cgap org publications page ? Consultative Group to Assist the Poor The World Bank All rights reserved Consultative Group to Assist the Poor H Street N W Washington DC Internet www cgap org Email cgap worldbank org Telephone CTable of Contents About the Authors vii Acknowledgments ix Foreword xi Micro ?nance Appraisals Why and How xiii Chapter One Funding Recommendation Chapter Two Overview Summary Institutional Data Vision and Mission Organizational Strengths and Weakness Macroeconomic and Political Environment Other External Environmental Factors Chapter Three The Institution Ownership and Governance Management Organizational Structure Human Resource Management Information and Communications Technology Internal Controls Internal Audit External Audit Regulation and Supervision Ratings External Relationships Civ Table of Contents Chapter Four Products Voluntary Savings Loans Other Financial Products Non ?nancial Products Chapter Five Social Performance Intent and Design Depth and Breadth of Outreach Changes in Social and Economic Lives of Clients and Their Households Chapter Six Loan Portfolio Quality Chapter Seven Financial Performance and Risk Management Financial Statement Analysis Analytical Adjustments Financial Performance Ratios Analysis Risk Management Liquidity Risk Management Interest Rate Analysis Chapter Eight Business Planning Financial Projections Funding Strategy References CTable of Contents v Tables Table Summary of Key Data Table MFI Ownership Summary Table Sta ?ng Summary Data Table Product Summary Table Voluntary Savings Products Summary Table Loan Product Summary Table Outreach Summary Table Loan Portfolio Report Table Income Statement Table Balance Sheet Table Cash Flow Statement Table Composition of Funding Liabilities Table External Grants and Subsidies Table Macroeconomic Data Table Performance Ratios and Peer Group Benchmarking Table Comparison of Actual and Theoretical Yields Table Projected Performance C CAbout the Authors Jennifer Isern CGAP led the development of the revised appraisal guide resource manual and accompanying Excel spreadsheet The principal authors of this appraisal guide are Jennifer Isern and Julie Abrams Micro ?nance Analytics Matthew Brown contributed extensively to an earlier draft while he was research assistant at CGAP in ?? vii C CAcknowledgments The authors thank the many dedicated professionals who helped to shape this technical guide In particular we thank Richard Rosenberg CGAP for providing extensive comments throughout the development of the guide We also thank Kim Craig who developed appraise xls the accompanying Excel spreadsheet to generate summary tables for the appraisal report and provided useful comments on the appraisal guide In addition we are grateful for helpful comments from the following Delle Brouwers-Tiongson Oikocredit Phillip Brown Citicorp Rani Deshpande CGAP Natasa Goronja CGAP Syed Hashemi CGAP Brigit Helms CGAP Martin Holtmann CGAP Gautam Ivatury CGAP Marc Jacquand United Nations Development Programme Barry Lennon U S Agency for International Development Ruth Dueck Mbeba MEDA Patricia Mwangi CGAP Elena Nelson ACDI VOCA Katarzyna Pawlak Micro ?nance Centre