Department of Finance

COOPERATIVE DEVELOPMENT AUTHORITY

827 Brgy Immaculate Conception
Aurora Boulevard, Quezon City

COOPERATIVE PERFORMANCE QUESTIONNAIRE

For the Year December 31, _____________________

I. GENERAL INFORMATION

A. Name of Cooperative (as of latest amendment, if any): ______________________________________________________________________________

B. Cooperative Identification Number (CIN) : _______________________________________________________________________________________

C. Registration Number: _________________________________________________________________________________________________________

D. Actual Principal Address: _____________________________________________________________________________________________________

E. Type of Cooperative: _________________________________________________________________________________________________________

(F. VISION, MISSION & GOAL: ___________________________________________________________________________________________________)

(NOT NEEDED IN THE RATING. WILL JUST CLUTTER THE FORM AND ALREADY CAPTURED IN THE SOCIAL AUDIT)

G.1 Leadership

Standard Points
QUESTIONS YES NO MEANS OF VERIFICATION
Points Earned
a. Functions, Duties and Responsibilities 9
Written duties and responsibilities/oath of
office/memorandum/special
a.1 Are the functions, duties and responsibilities of officers well- order/appointment paper and Board
Resolution or minutes of BOD meeting 1
defined, segregated and duly approved?
 a.2 Are the officers performing their duties and responsibilities? Copy of Board Res., minutes of the 1
meeting
Board Resolution, including the
a.3 Is the oversight function performed by the BOD and is supported descriptive definitions and descriptions of
each oversight functions 1
by written policy?

a.4 Are meetings conducted regularly by the board and committees? Bylaws vis-a-vis Minutes of the Meeting 1
of each committees, attendance sheet
a.5 Is parliamentary procedures observed by the coop officers during
Minutes of the meeting 1
meetings?

a.6 Are the development/strategic plan, annual plan, and budget

Minutes of GA 1
prepared/reviewed and endorsed to the GA for approval?
a.7 Is the performance evaluation at all levels (peer, self-evaluation, BR and Results of rating of each officers
1
and other form of evaluation)) formulated and implemented? (peer and self)
Policies formulated vis-a-vis provision of
a.8 Are the policies formulated and implemented in accordance with
Bylaws, laws, rules and regulations and 1
laws, rules and regulations, and bylaws ?
other laws

a.9 Are the policies regularly reviewed? BOD minutes of meeting/BR 1

b. Qualifications and Disqualifications 2

Bylaws vis-a-vis Succession
b.1 Are the policies formulated in accordance with laws, rules & Plan/Manual of Operations
1
regulations & bylaws? (Organizational Plan) /Election
Guidelines
b.2 Are the existing policies, laws, rules and regulations adhered by Minutes of the meeting vis-a-vis policies
officers? formulated 1

c. Composition 1
c.1 Is the composition of officers in accordance with the duly Bylaws vis-a-vis composition of officers,
approved bylaws of the coop? Election Guidelines 1
*c.2 Is the composition of officers balanced? (e.g. sectoral, gender,
Bylaws vis-a-vis composition of officers
age, etc.)
d. Continuing Education and Training 4
d.1 Is the continuing education for officers included in the coop
Coop Training Program
training program? 1
d.2 Are the mandatory trainings required by Rule 7 of IRR
Coop Training Program
considered in the coop training program? 1
Training Program vis-a-vis Training
d.3 Is the training program implemented? Design/Attendance Sheet/Terminal 1
Report/Certificates
Pre and Post Evaluation Tool/
d.4 Is there an evaluation tool that will assess the effectiveness of
Feedback/Re-echo Report/ Re-entry 1
the training? (STYLE)
Plan

e. Financial Literacy
3
e.1 Are the financial statements included in the monthly agenda of
Meeting Agenda/Minutes of the Meeting 1
the BOD?

e.2 Is there a regular analysis and interpretation on the FS and

Minutes of the BOD Meeting 1
standards during BOD meeting?

e.3 Are the majority of leaders knowledgeable in the development Development/Strategic Plan and Annual
of Strategic Plan and Annual Budget Plan? Plan and Budget 1

f. Succession Planning 3
f.1 Is the policy on succession plan at key levels of the organization Succession Plan / Manual of Operations
1
formulated? / Development Plans,
Training Program vis-a-vis Succession
f.2 Is the succession plan embedded in the training program?
Plan 1
f.3 Are volunteers or future leaders included in the coop
Succession Plan provision on volunteers
succession plan? 1

g. Ethics 2
 g.1 Is the ethical-standards for officers provided in the coop's
Code of Ethics provision for officers 1
Code of Ethics?
g.2 Is the provision on conflict of interest included in the coop's Code of Ethics provision on conflict of
1
Code of Ethics? interest
Sub-Total 24

G.2 Human Resource and Management

a. Functions, Duties and Responsibilities 3

Written duties and responsibilities/oath of
office/memorandum/special
a.1 Are the functions, duties and responsibilities of management
order/appointment paper and Board 1
well-defined, segregated and duly approved and implemented?
Res. or minutes of BOD meeting,
conduct interview

Policy/Memorandum scheduling the

a.2 Is the management meetings scheduled and conducted
regular meeting vis-a-vis Attendance 1
regularly?
Sheet/Minutes of the Staff Meeting

Attendance Sheet (For big coops,

a.3 Are regular meetings consistently attended by all staff? MANCOM is allowed, for small coops, all 1
staff)
b. Personnel Policy 2
Manual of Operation (Minimum provision
should include: Recruitment, Selection,
b.1 Is the policy on personnel manualized? 1
Hiring, Promotion, Disciplinary Action,
Termination and Retirement)
b.2 Is the policy duly approved by the BOD? Board Resolution 1

c. Staff Development and Career Pathing 3

c.1 Is the performance appraisal conducted at least once a year? Performance Appraisal of every staff 1

c.2 Is the performance gap analysis conducted rand acted upon Result of Gap Analysis per performance
1
regularly? appraisal made
 c.3 Is the institutional capacity building for management staff written Training Program based on gap analysis
1
and implemented (training and other interventions)? made/Staff Development Plans

d. Compensation and Benefits 3

Payroll vis-vis minimum wage/Certificate
d.1 Is the coop compliant to labor law? 1
of Exemption for less than 10 employees
d.2 Is there a salary scaling program? Personnel Policy and Board Resolution 1
d.3 Are the recognition, incentives and benefit packages provided to Policy and Vouchers/ Certificates or any
1
employees? other similar documents
e. Ethics 2
e.1 Are ethical standards for employees included in the Code of
Code of Ethics provision for employees 1
Ethics?
Valid complaint filed against any of the
e.2 Are the ethical standards adhered by employees? 1
employees re violation of Code of Ethics
Sub-Total 13

G.3 MEMBERS

a. Capitalization 5
a.1 Is the provision of capital build-up program in the bylaws CBU Schedule/IC-PR Schedule against
1
implemented? Registry of members and the Bylaws

a.2 Is the 10% limitation on subscribed share capital holdings

Paid-up and Subscription Schedule 1
observed by all members?
a.3 Are continuous subscription required to all members if the Subscription Schedule vis-a-vis Registry
1
authorized capital is not fully paid and 10% limit is not yet reach? of Members

Schedule of penalty imposed for unpaid

a.4 Are penalties for unpaid subscription imposed to members? 1
subscription or any similar documents
 Subscription Schedule vis-a-vis Registry
a.5 Are members issued share capital certificates in accordance with
of Members, Photocopy of issued cert. 1
the policy and or bylaws?
duly received by members
b. Governance 4
Attendance Sheet vis-a-vis Registry of
b.1 Are majority of members attending the GA? Member or List of Members in Good 1
Standing as declared by the BOD

b.2 Are major decisions (including annual plans, budget and

Minutes of the General Assembly 1
developmental plans) approved by the GA? (TO DIFFER FROM G.1 a.7)

b.3 Are members electing officers in accordance with the election Election Guidelines vis-a-vis Minutes of
1
guidelines? the GA Meeting

b.4 Is the engagement of the services of an external auditor approved

Minutes of the GA Meeting 1
by the GA?

c. Ethics 2
c.1 Are the ethical standards for members provided in the Code of
Code of Ethics provision for members 1
Ethics?
No valid complaint/Valid Complaint acted
c.2 Are the ethical standards for members implemented? upon in accordance with the Ethical 1
Standard
Sub-Total 11

G.4 Structure

a. Organizational Structure 2
Compliance of Organizational Structure
a.1 Is the organizational structure in accordance with the provision of
to provisions of the laws, rules and 1
the laws, rules and regulations and bylaws?
regulations and bylaws
 Written functions, duties and
a.2 Are the functions, duties and responsibilities of the officers clearly
responsibilities supporting the 1
defined in the organizational chart?
organizational chart
b. Operational Structure 2

Compliance to Organizational Structure

b.1 Is the operational structure in accordance with the provision of the
to provisions of the laws, rules and 1
laws, rules and regulations and bylaws?
regulations and bylaws

Written functions, duties and

b.2 Are the functions, duties and responsibilities of the officers clearly
responsibilities supporting the 1
defined in the management chart?
management chart
Sub-Total 4

G.5 System and Mechanism

a. Maintenance of Books of Account 2

Books of account for each business
a.1 Is there a separate books of account per business activity? 1
activity
Updated entry in the book of accounts
(last entry should be at least the day
a.2 Are the books of account updated? 1
(medium-Large) or a week (micro-small)
before the visit in the coop)
b. Manuals 6
Presence of 1) Operation Manual; 2)
b.1 Are the documents needed by the coop manualized? 1 point if Code of Governance and Ethical
5
covered the required are) Standard; and 3) Personnel, 4)
Accounting, 5) HR

Receiving Copy/Random Check of copy

b.2 Are manuals provided to users? 1
of the Manuals to key users

c. Business Operation 2
c.1 Is the business activity of the coop in-line with the objectives and FS vis-a-vis registered articles of
1
purposes stated in the articles of cooperation? cooperation
 Any documents that would assail the
c..2 Is the business activity of the coop responsive to the needs of
responsiveness of the business activity 1
members?
to the needs of members

d. Compliance to Government Requirements 7

d.1 Is the coop compliant to government requirements?
d.1.1 CDA (CGS) CGS 1
d.1.2 BIR (CTE) CTE (at least filed application with BIR) 1
d.1.3 DOLE (Certificate of Exemption, if applicable and/or providing Certificate of Exemption, if applicable
minimum wage) and/or providing minimum wage
1
d.1.4 SSS (With Registration and Collection Agent Certificate or Registration and Collection Agent
regularly remitting the payment to SSS) Certificate/Proof of regular remittance
1
d.1.5 PHILHEALTH (With Registration and Collection Agent Registration and Collection Agent
Certificate or regularly remitting the payment to PHILHEALTH) Certificate/Proof of regular remittance
1
d.1.6 PAG-IBIG (With Registration and Collection Agent Certificate or Registration and Collection Agent
regularly remitting the payment to PAG-IBIG) Certificate/Proof of regular remittance
1
d.1.7 LGU (Business Permit) Business Permit 1
d.2 Are other laws and rules and regulations (insurance, franchise, other Depends on the business activity of
social laws) not violated?* coop. Please verify compliance

e. Statutory Fund 4
Passbook/Investment Certificate/FS
(other funds and deposits) or any
e.1 Are the following statutory funds funded?
instrument declaring deposits as funding
the reserves
Reserve Fund 1
Education & Training Fund 1
Optional Fund 1
Community Development Fund 1
f. Retirement Fund 1
Passbook/Investment Security or any
f.1 Is the required retirement fund funded?*
other similar instrument 1

Sub-Total 22
Total Pts. - Organizational 74
Note : 1 to 10 coop. employees - secure Certificate of Exemption on payment of minimum wage from DOLE
Above 10 employees - Set-up retirement plan

G. Social Aspect (Note: every positive response earns one (1) point while
the negative responsive is zero. Please check on the appropriate box.)

QUESTIONS YES NO MEANS OF VERIFICATION Standard Points

Point Earned

1. Is there a Social Development Plan? Social Development Plan 1

2. Is it implemented? Vouchers/Reports/Pictures or any
similar instrument 1
3. Is there a budgetary allocation for the implementation of Social
Financial Statements
Development. Plan? 1
4. Is the Community Development Fund utilized for its purpose? Financial Statement vis-a-vis
supporting documents 1
Total -Social 4

H. Information on Economic Aspect

H.1 Adequacy of Internal Control

Observed adequate internal control processes to safeguard the assets of the cooperative. (note: every positive response earn two (2) points
while
negative answer is zero).
 QUESTIONS YES NO MEANS OF VERIFICATION Standard Points
Points Earned
Accounting Manual or any similar
a. Is the accounting system well-defined? 2
documents
Presence of Codified Approving
b. Are the signing authorities clearly defined and approved?
Signing Authority (CASA) 2
Updated surety bond of
c. Are the accountable officers of the coop bonded? 2
accountable officers
Updated recording in the coop book
of accounts. (updated entry should
d. Are the recording of transactions updated? be at least a day before the visit in 2
the coop(medium to large) or 1
week before (micro-small)
Place in a fire-proof steel cabinet
(micro-small), back-up for
e. Are the accounting records properly maintained and secured? computerized system/properly filed, 2
house outside the building
premises (medium-large)
Written duties and responsibilities,
oath of office, memorandum,
f. Are the duties and responsibilities of officers and employees separated and
special order, appointment paper, 2
segregated?
Board Resolution or minutes of
BOD meeting
Job Rotation Program or any
g. Is the program on job rotation practiced? documents that would assail that it 1
is being practice
Requirement of the presence and
direct observation of a second
person in the performance of
important tasks and functions. Both
persons shall be equally
h. Is joint custody implemented? 1
accountable for the physical
protection of the items and records
involved (Operation of Vault and
Handling of Cash & Vital
Documents)
 The work of one person is to be
verified by a second person to
ensure that the transaction is
i. Is dual control implemented? 1
properly authorized, recorded and
settled (Checks, CTD, Borrowings,
Due to and Due from Accounts)
Sequential numbering of the
following documents: Promissory
Notes, SD and passbook, CTDs,
j. Is the number control implemented? Signature Cards, OR and 1
Provisional Receipts, Share
Certificates, Loan Accounts,
Expense and Check vouchers, etc.
Written communications to
k. Is the confirmation/verification of accounts practiced? 1
members

Off-site storage of duplicate vital

l. Is the record preservation system established? records or any similar security 1
program/ internal control measures

Internal Audit Reports vis-a-vis

m. Is the internal audit conducted periodically? 2
Internal Audit Program
Board Actions on the Internal Audit
n. Is the internal audit observations/ comments acted upon by management
Reports (at least next BOD meeting 2
immediately?
after issuance of reports)

Sub-Total 22
TOTAL 100
 Financial Information

Administrative Cost: _______________________________________________________________

Allowance for Probable Losses on Account Receivables: ____________________________________
Allowance for Probable Losses on Investments: ___________________________________________
Allowance for Probable Losses on Loans: _______________________________________________
Allowance Required for 1 year and above: _______________________________________________
Average Total Assets: ______________________________________________________________
Deposit Liabilities: ________________________________________________________________
Earning Assets: ___________________________________________________________________
Earning per Share Beginning: _________________________________________________________
Earning per Share End: _____________________________________________________________
External Borrowings: _______________________________________________________________
Financing Cost: ___________________________________________________________________
General Reserve Fund: ______________________________________________________________
Gross Operating Revenue: ___________________________________________________________
Inventory: ________________________________________________________________________
Liquid Assets: ____________________________________________________________________
Member's Benefit Expense: __________________________________________________________
Members Equity: ___________________________________________________________________
Net Operating Surplus: ______________________________________________________________
Net Surplus: ______________________________________________________________________
Non-performing Assets: _____________________________________________________________
 Paid-up Share Capital: _____________________________________________________________
Past Due Receivables for 31 days to 1 year: _____________________________________________
Past Due Receivables for more than 1 year: ______________________________________________
Problem Receivables: ______________________________________________________________
Rate of Interest on Share Capital: ______________________________________________________
Rate of Patronage Refund: ___________________________________________________________
Receivables Under Litigation: ________________________________________________________
Receivables: _____________________________________________________________________
Restructured Receivables: ___________________________________________________________
Risk Assets: _____________________________________________________________________
Short Term Payables: ______________________________________________________________
Total Assets (current): _______________________________________________________________
Total Assets (previous): ______________________________________________________________
Total Liabilities: ___________________________________________________________________
Total Volume of Business: ___________________________________________________________
Treasury Share: ____________________________________________________________________

b. Financial Ratio (In the absence of data, zero point) Standard Standard Earned
Points Points

b.1 PROFITABILITY PERFORMANCE

b.1.1 Profitability Ratio: 30% and above 5

25% to below 30% 4
Formula : Net Operating Surplus 10% to below 25% 3
Gross Revenue / Gross Margin 5% to below 10% 2
Below 5% 1
 In case of break-even or net
loss 0

b.1.2 Earning per Share Ratio: Php 2.50 and above 5

Php 2.00 to below Php 2.50 4
Formula : Net Surplus Php 1.50 to below Php2.00 3
------------------------------------------------- Php 1.00 to below Php 1.50 2
Members' Equity - Treasury Share Below Php1.00 to Php0.75 1
Zero or negative 0

b.1.3 Profitability Growth Rate: 100% and above 5

75% to below 100% 4
Formula : Earning per share end - Earning per share beginning 50% to below 75% 3
--------------------------------------------------------------------------------- 30% to below 50% 2
Earning per share beginning 10% to below 30% 1
Less than 10% 0

b.1.4 Asset Efficiency Rate: 20% and above 5

15% to below 20% 4
Formula : Net surplus 10% to below 15% 3
Total Assets 5% to below 10% 2
Below 5% 1

b.1.5 Rate of Interest on Share Capital: Higher than the inflation rate 5
Amount Allocated for Interest on Share Capital Within the inflation rate 4
2 points below the inflation
Average Paid up Share Capital rate 2
3 points or more below the 1
inflation rate
Net Loss 0

Sub-Total 25
b.2 INSTITUTIONAL STRENGTH

b.2.1 Net Institutional Capital

Formula: (Reserves +Allowance for probable losses on loans and or account receivables)- 10% and above 6
(Problem receivables assets+ past due receivables receivable under litigation+ 8% to below 10% 5
restructured receivables) 6% to below 8% 4
--------------------------------------------------------------------------------------------------- 4% to below 6% 3
Total Assets 2% to below 4% 2
Below 2% 1
Zero or negative 0
b.2.2 Adequacy of Provisioning (more than 1 year)

Formula : Allowance for probable losses on receivables 100% and above 7

Past due receivables over one (1) year 90% to below 100% 6
70% to below 90% 5
50% to below 70% 4
30% to below 50% 3
10% to Below 30% 2
Below 10% 1
Zero or negative 0
b.2.3 Adequacy of Provisioning (31 days to 1 year)

Formula : Allowance for probable losses on receivables - allowance required for 35% and above 7
past due receivables one year and above 30% to below 35% 6
--------------------------------------------------------------------------------------------------------- 25% to below 30% 5
Total past due receivables 31 days to 1 year 20% to below 15% 4
15% to below 20% 3
10% to below 15% 2
Below 10% but not zero or
negative 1

Sub-Total 20
b.3 STRUCTURE OF ASSETS

b.3.1 Percentage of Non-Earning Assets to Total Assets 10% and Below 5

Above 10% to 20% 4
Formula : Non-Earning Assets Above 20% to 30% 3
Total Assets Above 30% t0 40% 2
Above 40% 1

b.3.2 Members' Equity to Total Assets 40% to Below 50% 5

50% to Below 60% 3
Formula : Paid-up Share Capital + Deposits for Capital Subscription 30% to below 40% 3
Total Assets 60% to Below 70% 2
20% to below 30% 2
Below 20% or above 70% 1
Less than 20% 0

b.3.3 Deposit Liabilities to Total Assets 30% to 40% 5

Above 40% to 50% 4
Formula : Total Deposit Liabilities 20% to below 40% 4
Total Assets Above 50% to 60% 3
Below 20% to 10% 3
Above 60% to 70% 2
Below 10% to 5% 2
Above 70% 1
Below 5% 1
Zero 0

b.3.4 External Borrowings No external borrowings 5

1% to 20% 4
Formula : Total External Borrowings Above 20% to 30% 3
Total Assets Above 30% to 40% 2
 Above 40% 1

b.3.5 Receivables to Total Assets

60% to 70% 5
Formula : Loans and/or Accounts Receivables 55% to below 60% 4
Total Assets 50% to below 55% 3
45% to below 50% 2
40$ to below 45% 1

Sub-Total 25

b.4 OPERATIONAL STRENGTH (STAYING POWER)

b.4.1 Volume of Business to Total Assets 100% and above 5

75% to below 100% 4
Formula : Total Volume of Business 50% to below 75% 3
Total Assets 25% to below 50% 2
Credit: Loans released; Consumer/Producer/Marketing: Sales; Service: Service Income 5%to below 25% 1
Less than 5% 0

b.4.2 Solvency 110% and above 5

100% to below 110% 4
Formula : (Assets + Allowance for probable losses) -[(Total Liabilities - 85% to below 100% 3
Deposit Liabilities)+ (Past due receivables+ restructured receivables 75% to below 85% 2
+ receivables under litigation) 50% to below 75% 1
Deposit Liabilities + Share Capital Less than 50% 0

b.4.3 Liquidity 15% and to 30% 5

Below 15% to 10% 4
Formula : Liquid Assets - Short Term Payables Above 30% to 50% 4
Total members' deposit Below 10% to 5% 3
Above 50% to 60% 3
 Below 5% to 1% 2
Above 60% to 80% 2
Above 80% or below 1% 1
Zero or negative 0

b.4.4 Efficiency 25 cents and below 5

1) Cost per Volume of Business 26 to 32 cents 3
33 to 39 cents 2
Formula : Operating cost - (members' benefit expense + social service expense) 40 to 46 cents 1
Total Volume of Business 47 cents and above 0

2) Administrative Efficiency 10% and above 5

Above 10% to below 15% 3
Formula : Administrative Cost - (Members' benefit expense social service expense) Above 15% to below 20% 2
Average Total Assets Above 20% to below 25% 1
Above 25% 0

4 times and more 5

3 to below 4 3
3) Turn-Over Ratio (Note: Get the average, if both formula is applicable) 2 to below 3 2
Below 2 1
Account Receivable Turn-over : Net Credit Sales Zero or negative 0
Average Accounts Receivables

Account Receivable Turn-over : Total Loans Releases 4 times and more 5

Average Loans Receivables 3 to below 4 3
2 to below 3 2
If multi-purpose cooperative add the rating of Accounts Receivable Turn over Below 2
and Loans Receivable Turnover and divide by 2 to get the average. Zero or negative 0
For single type select whatever is applicable to the coop. Sub-Total 30
Total - Financial 100
TO GET THE SCORE
GARNERED POINTS MULTIPLIER RATING
NON-FINANCIAL : 100 X 35% = 35% NON-FINANCIAL: 35%
FINANCIAL : 100 X 65% = 65% FINANCIAL: 65%
------
TOTAL 100% TOTAL _______________

ADJECTIVAL RATING Medium & Large Small Micro

Excellent Performance 91 - 100% 81% - 100% 75% - 100%

Very Satisfactory Performance 81 - 90% 71% - 80% 61% - 74%
Satisfactory Performance 71 - 80% 61% - 70% 51% - 60%
Fair Performance 61 - 70% 51%- 59% 41% - 50%
Needs Improvement 60 &below 50% and below 40% and Below

PERFORMANCE RATING FORM

PARAMETERS STANDARD POINTS

MEDIUM AND LARGE

I. ORGANIZATIONAL ASPECT 76

a. Leadership 25
a.1 Functions, Duties and Responsibilities 10
a.2 Qualifications and Disqualifications 2
a.3 Composition 1
 a.4 Continuing Education and Training 4
a.5 Financial Literacy 3
a.6 Succession Planning 3
a.7 Ethics 2

b. Human Resource and Management 14

a.1 Functions, Duties and Responsibilities 3
a.2 Personnel Policy 2
a.3 Staff Development and Career Pathing 3
a.4 Compensation and Benefits 4
a.5 Ethics 2

c. Members 12
c.1 Capitalization 5
c.2 Governance 5
c.3 Ethics 2

d.Structure 4
c.1 Organizational Structure 2
c.2 Operational Structure 2

d. System and Mechanism 21

d.1 Maintenance of Books Codification of Documents 2
d.2 Manuals 6
d.2 Business Operation vis-à-vis Articles of Cooperation 2
d.3 Compliance to Rules and Regulations 7
d.4 Statutory Fund 4
d.5 Retirement Fund

II. ECONOMIC ASPECT 104

55.46%
a. Adequacy of Internal Control 28
b. Financial Performance 76
b.1 Profitability Performance 24
b.1.1 Profitability Ratio 4
b.1.2 Earning per Share Ratio 4
b.1.3 Profitability Growth Rate 4
b.1.4 Asset Efficiency Rate 4
b.1.5 Rate of Interest on Share Capital 4
b.1.6 Rate of Patronage Refund 4

b.2 Institutional Strength 12

b.2.1 Net Institutional Capital 4
b.2.2 Adequacy of Provisioning (more than 1 year) 4
b.2.3 Adequacy of Provisioning 31 days to 1 year) 4

b.3 Structure of Assets 16

b.3.1 Non-Earning Assets to Total Assets 4
b.3.2 Members Equity to Total Asset 4
b.3.3 Deposit Liabilities to Total Assets 4
b.3.4 Borrowings to Total Assets 4

b.4 Operational Stamina 24

b.4.1 Volume of Business to Total Assets 4
b.4.2 Solvency 4
b.4.3 Liquidity 4
b.4.4 Cost per Volume of Business 4
b.4.5 Administrative Efficiency 4
b.4.6 Turn-over Ratio 4
III. SOCIAL ASPECT 4

TOTAL RAW SCORE 184

Note : with asterick are bonus points