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Guide de poche des Normes d'information financière en microfinance : Mesurer la performance financière des Institutions de microfinance

2010 | Financial Services Working Group at the SEEP Network

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L’un des premiers objectifs des Normes d’information financière pour la microfinance est de définir des méthodes de calcul harmonisées pour les ratios de performance financière utilisés en microfinance. Les IMF, associations et réseaux d’IMF, autorités de réglementation, bailleurs de fonds, prêteurs, investisseurs, agences de notation, chercheurs et autres seront tous invités à les utiliser. Notons que ces Normes concernent uniquement la performance financière des institutions de microfinance. Au-delà du cadre de cette publication, il existe des normes applicables à d’autres aspects de la microfinance, notamment à la performance sociale et l’étude de l’impact des investissements3, entre autres.

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