c gap appraise
TRANSCRIPT
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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 withthe CGAP Appraisal FormatEach 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" tableThe 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 meantas 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 currentset-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 forprojected ratios.Make sure to annualize partial-year analysis on ratios that compare income statement figures to average balance sheetfigures. 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 properlyreflect 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 morecould be added. If information by product is not available, replace the appropriate formulas in the bottom sections ofthe tables.Use the "Delinquency" sheet to enter the local currency amounts (not percentages) of portfolio-at-risk for the variousproducts (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. Pleasecontact Brigit S. Helms, tel: (202)458-8706 / fax: (202)522-3744 / email: [email protected].
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1.1SUMMARY 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 - - - - - - - -
2.
Total outstanding loan
balance(US$) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!3. Average loan balance(2/1) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
4.
Number of voluntarysavings
clients - - - - - - - -
5.
Total balanceof voluntary
savings accounts(US$) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! - - -
6. Loan loss rate #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
7.
Delinquency rate(portfolio at
risk basis > 30 days late) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
8.Administrative efficiency
#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
9.Portfolio yield
#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!
13.
Year-end free market
exchange rate - - - - -
14.
Per capita gross domestic
product(US$) - - - - -
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2.1 Donor Support
Source Date Amount (US$) Terms Currency Status
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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 hiredduring period
Number of staff who leftduring 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 officersof total staff #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Number of administrative staff, end of period
Number ofline staff,end of period
Average annual loan officer compensationin current US$
Typical annual compensation forveteran 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!
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3.1 Regional Distribution of Institution
Dec-96 Dec-97 Dec-98 Dec-99 Jun-00 Dec-00 Dec-01 D
Branch Offices
Posts (service-providing units not locatedin permanent, dedicated quarters)
Village (or Communal) Banks
Employeesper Branch #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #D
Loan Officersper Branch #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #D
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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!
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4.1 Projected Performance (US Dollars)
ACTUAL PROJECTEDDec-96 Dec-97 Dec-98 Dec-99 Jun-00 Dec-00 Dec-01 Dec-
1.Total outstanding loanbalanceinUS$ #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV
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
4.Total balanceof voluntary savings
accountsin US$ #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
5.Number of voluntarysavings
clients
6. Average voluntary savings balance #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV
7.Total balanceof CDs(time deposits)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 - - - - - - -
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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 services3. Income from investments
4. Total Operating Income - - - - -
OPERATING EXPENSES
5. Interest and fee expense6. Loan loss provision expense7. Administrative expense -- Personnel
8. Other administrative expense - - - - -
rentoffice materials and suppliestransportation and travelutilitiespublicity and publications
staff trainingrepairs and maintenancebank chargesdepreciationother
9. Total Operating Expenses - - - - -
10. NET OPERATING PROFIT (LOSS) - - - - -
NON-OPERATIONAL INCOME
11. Cash donations for financial services12. Other non-operational income
Total Non-Operational Income - - - - -
13. Total Non-Operational Expenses
14. TOTAL CONSOLIDATED PROFIT/LOSS - - - - -
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5.2 BALANCE SHEET(nominal local currency)
Dec-96 Dec-97 Dec-98 Dec-99 Jun-00
ASSETS
15. Cash and due from banks16. Reserves in central bank17. Short-term investments in market instruments18. Total loan portfolio
19. (Loan loss reserve) - - - -
20. Other short-term assets21. Long-term investments22. Net fixed assets
23. TOTA L ASSETS - - - - -
LIABILITIES
24. Savings accounts: compulsory25. Savings accounts: voluntary
26. Time deposits27. Loans: commercial28. Loans: central bank29. Loans: subsidized30. Other short-term liabilities31. Other long-term liabilities
32. TOTA L LIAB ILITIES - - - - -
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 LIAB ILITIES AND EQUITY - - - - -
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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. TOTA L 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. TOTA L LIAB ILITIES #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!
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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!
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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 averagesAdjustment factor #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
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5.3 Shadow Prices
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 bankborrowers
Marginal commercial rate available toMFI
Per capita GDP in US$
Exchange rate (LC/US$)
ACTUAL PROJECTED
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5.4 Adjustments for Inflation and Subsidies
Dec-96 Dec-97 Dec-98 Dec-99 Jun-00 Dec-00
1. Unadjusted Operating Expenses - - - - - -2. Inflation Adjustment
a. Average Equity - - - - - -b. Average Fixed Assets - - - - - #DIV/0!c. Inflation*(avg. equity - avg. fixed assets) - - - - #DIV/0!
3. Subsidized Cost of Funds Adjustmenta. Average funding liabilities #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! -b. Opp. cost of funds*avg. funding liabilities #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! -
c. b. - actual cost of funds #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! -
4. In-kind Donation Adjustment
a. Personnel
b. Other
5. Adjusted Operating Expenses #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
6. Adjusted Operating Profit (Loss) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
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5.6 Efficiency
Dec-96 Dec-97 Dec-98 Dec-99 Jun-00
1.Administrative Efficiency (administrative costs
excluding financial costs as % of avg. net portfolio) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
2.Operational Efficiency (total operational costs as %
of avg. net portfolio) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
3. Administrative Costper active loan (US$)n/a #DIV/0! #DIV/0! #DIV/0! #DIV/0!
4.Personnel costs as % of total administrative
costs #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
5.Number line staff as a % of total staff (end of
period) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
6.Number of active loans per staff member(end ofperiod) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
7.Number of active loans per loan officer(end of
period) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
8.Outstanding portfolioper loan officer (end ofperiod) #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!
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Delinquency
Dec-99 Jun-00
Page 18
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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 period5. 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 thatare:
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. ort o o-at-r s e nquency rate > ays ate #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 period5. 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 thatare:
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. ort o o-at-r s e nquency rate > ays ate #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 thatare:
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!
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Late " a year or more #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
9. ort o o-at-r s e nquency rate > ays ate #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 thatare:
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. ort o o-at-r s e nquency rate > ays ate #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
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5.8 Yield vs. Effective Rate
LOAN PRODUCT #1: Dec-96 Dec-97 Dec-98 Dec-99
1. Theoretical interest yield (APR)
2.Percentage of total outstanding year-end netloan portfolio
3. (1) times (2)0.0% 0.0% 0.0% 0.0%
LOAN PRODUCT #2:
1. Theoretical interest yield (APR)
2.Percentage of total outstanding year-end net
loan portfolio
3. (1) times (2)0.0% 0.0% 0.0% 0.0%
LOAN PRODUCT #3:
1. Theoretical interest yield (APR)
2.Percentage of total outstanding year-end 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!
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Creditor"Commercial" or"non-commercial"
Balance outstanding(US$ equivalent)
Currency in whichpayment is due
Interest rateAmortizationscheduleDetails of external
guarantee
Other relevantinformation
LIABILITY # 5
Creditor"Commercial" or"non-commercial"
Balance outstanding(US$ equivalent)
Currency in whichpayment is dueInterest rateAmortizationscheduleDetails of externalguarantee
Other relevantinformation
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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!
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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!
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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!