The performance evaluation is part of the chain of financial transparency, which involves the production, verification, analysis, synthesis, dissemination and use of information on the financial performance of an institution (MFIs). The performance evaluation concerns qualitative and quantitative aspects. First qualitative aspects include areas that have a relationship with the environment of the MFI (governance, information and management systems, procedures and internal control,...). Second, the quantitative aspects through the calculation of key indicators of performance analysis to evaluate the evolution of the MFI towards sustainability and to assess the risk. Those variables af
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