BRS00

Identification Sheet

English

Excel macros must be enabled

Please fill in the yellow marked fields

Item
I01
I02
I03
I04
I05
I06
I07
I08
I09

IDENTIFICATION
Year
Name of the organisation
Country
Currency of the report
Figures in the report are in
Profit Profile
Starting year with microinsurance
Number of microinsurance products offered
Other information

Insurance Product 1:
I10
I11
I12
I13
I14
I15
I16
I17

Name of the insurance product

Insurance category
Risk carrier
Group insurance or individual?
Sales distribution method
Reinsured?
Voluntary or mandatory?
Short description of the policy and coverage

344196409.xls - Identification

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BRS01

Balance Sheet at period's end

Organisation:

0
#N/A

Report in:

English
Please fill in the yellow marked fields
Item

Year

Year

Year

Year

-4

-3

-2

-1

0.00
0.00

0.00
0.00

0.00
0.00

Year-to-date

#VALUE!

B01

Assets
Admitted assets

0.00
0.00

#VALUE!
#VALUE!

B02

Cash and cash equivalents

#VALUE!

B03

Investments (easily convertible into cash)

#VALUE!

B04

Other admitted assets

B05

Non-admitted assets

B06

Premiums receivable

#VALUE!

B07

Prepaid claims

#VALUE!

B09

Accounts receivable

#VALUE!

B10

Investments (not easily convertible into cash)

#VALUE!

B11

Net fixed assets

#VALUE!

B12

Other non-admitted assets

#VALUE!

#VALUE!

0.00

0.00

0.00

0.00

#VALUE!

Liabilities and equity

0.00

0.00

0.00

0.00

#VALUE!

Reserves

0.00

0.00

0.00

0.00

#VALUE!

B14

Unearned premium reserve

#VALUE!

B17

Incurred but not reported claims reserve

#VALUE!

B20

In course of settlement claims reserve

#VALUE!

B23

Accrued liabilities reserve

#VALUE!

B25

Other liabilities
Other liabilities < 3 months

B26

Insurance liabilities < 3 months

B28

Other liabilities < 3 months

B29

Other liabilities > 3 months

B30

Insurance liabilities > 3 months

#VALUE!

B32

Other liabilities > 3 months

#VALUE!

Equity

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

#VALUE!
#VALUE!
#VALUE!
#VALUE!

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

#VALUE!

#VALUE!

B33

Paid-up share capital from shareholders

#VALUE!

B34

Donated equity

#VALUE!

B35

Current year profit/loss

#VALUE!

B36

Retained earnings (accumulated losses)

#VALUE!

B37

Other capital accounts

#VALUE!

344196409.xls - Balance Sheet

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BRS02

Profit and Loss statement of the period

Organisation:

0
#N/A

Report in:

English
Please fill in the yellow marked fields
Item
ref.
P01

Year

Year

Year

Year

-4

-3

-2

-1

0.00
0.00

0.00
0.00

#VALUE!

P02

Operating income
Earned premium

P03

Gross written premium

P04

Change in unearned premium reserve

P05

Other operating income

P06

Membership fees

#VALUE!

P07

Commission fees received (non-reinsurance)

#VALUE!

P08

Gross investment income

#VALUE!

P09

Other operating income (non-extraordinary)

P10
P11

Expenses
Incurred claims

P12

Gross claims paid

#VALUE!

P13

Change in incurred but not reported claims reserve

#VALUE!

P14

Change in claims in course of settlement reserve

#VALUE!

P15

Change in accrued liabilities reserve

P16

Operating expenses

P17

Personnel expenses

#VALUE!

P18

Administrative expenses

#VALUE!

P19

Distribution and communication expenses

#VALUE!

P20

Other operating expenses

P28

Net income

P29

Non-operating income

P30

Non-operating expenses

P31

Net Income (non-extraordinary)

P32

Extraordinary income

P33

Extraordinary expenses

P34

Net Income (before donations and income taxes)

P35

Donations

P36

Taxation on income and profits

P37

Net Income (after donations and taxes)

344196409.xls - P&L

0.00
0.00

Year-to-date

0.00
0.00

#VALUE!
#VALUE!
#VALUE!
#VALUE!

0.00

0.00

0.00

0.00

#VALUE!

#VALUE!

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

#VALUE!
#VALUE!

#VALUE!

0.00

0.00

0.00

0.00

#VALUE!

#VALUE!

0.00

0.00

0.00

0.00

#VALUE!
#VALUE!
#VALUE!

0.00

0.00

0.00

0.00

#VALUE!
#VALUE!
#VALUE!

0.00

0.00

0.00

0.00

#VALUE!
#VALUE!
#VALUE!

0.00

3 / 18

0.00

0.00

0.00

#VALUE!

02/01/2017

BRS03

Extras

Organisation:

0
#N/A

Report in:

English
Please fill in the yellow marked fields

Year

Year

Year

Year

Year-to-date

-4

-3

-2

-1

#VALUE!

Monetary Context
E01

Exchange rate local currency / EUR (at period end)

#VALUE!

E02

Annual inflation rate (%)

#VALUE!

E03

Starting date fiscal year

#VALUE!

Other
E04

Total value of in-kind donations

#VALUE!

E05

Reserves due within 3 months

#VALUE!

Insurance Product 1:
E06

Estimated target population

#VALUE!

E07

Number of insured

#VALUE!

E08

Number of active policies

#VALUE!

E09

Number of renewed policies

#VALUE!

E10

Number of potential renewals

#VALUE!

E11

Number of claims reported

#VALUE!

E12

Number of claims rejected

#VALUE!

E13

Number of incurred but not reported claim events

E14

Total number of claims processed:

#VALUE!
0

#VALUE!

E15

Number of claims processed within 0 to 7 days

#VALUE!

E16

Number of claims processed within 8 to 30 days

#VALUE!

E17

Number of claims processed within 31 to 90 days

#VALUE!

E18

Number of claims processed within more than 90 days

#VALUE!

344196409.xls - Extras

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BRS04

Financial ratios

Organisation:

English
Automatically generated
Item

Performance of the organisation

F01

Product value

F02

Net income ratio

Key indicator
Year

Year

Year

Year

Year-to-date

-4

-3

-2

-1

#VALUE!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#VALUE!

F03

Net income ratio (non-extraordinary)

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#VALUE!

F04

Net income ratio (before donations and taxes)

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#VALUE!

F05

Net income ratio (after donation and taxes)

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#VALUE!

F06

Incurred expense ratio

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#VALUE!

F07

Incurred claims ratio

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#VALUE!

F08

Financial Prudence

F09

Solvency ratio

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#VALUE!

F10

Liquidity ratio

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#VALUE!

Performance of insurance product 1:

F01

Product value

F02

Net income ratio

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#VALUE!

F06

Incurred expense ratio

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#VALUE!

F07

Incurred claims ratio

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#VALUE!

F11

Service quality

F12

Promptness of claims settlement

F13

less than 8 days

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#VALUE!

F14

8 to 30 days

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#VALUE!

F15

31 to 90 days

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#VALUE!

F16

more than 90 days

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#VALUE!

F17

Claims rejection ratio

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#VALUE!

F18

Product awareness & client satifsfaction

F19

Renewal ratio

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#VALUE!

F20

Coverage ratio

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#VALUE!

F21

Growth ratio

No previous year

#DIV/0!

#DIV/0!

#DIV/0!

#VALUE!

F22

in net earned premium

No previous year

#DIV/0!

#DIV/0!

#DIV/0!

#VALUE!

F23

in number of policies

No previous year

#DIV/0!

#DIV/0!

#DIV/0!

#VALUE!

F24

in incurred claims

No previous year

#DIV/0!

#DIV/0!

#DIV/0!

#VALUE!

F25

in number of claims reported

No previous year

#DIV/0!

#DIV/0!

#DIV/0!

#VALUE!

F26

in number of claims rejected

No previous year

#DIV/0!

#DIV/0!

#DIV/0!

#VALUE!

F27

in provisions

No previous year

#DIV/0!

#DIV/0!

#DIV/0!

#VALUE!

344196409.xls - Financial ratios

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BRS05

Graphs

Organisation:

English
Automatically generated

Performance of the organisation

Microinsurance Factsheet

Net income ratio

-4
-4

-3

-2

-1

-4

-3

-3

-2

-1

#VALUE!

Solvency ratio

-2

Incurred expense ratio

#VALUE!

Microinsurance Factsheet

Financial Prudence

Microinsurance Factsheet

Incurred ratio

-1

Microinsurance Factsheet

Income & expenses

-4

-3

#VALUE!

Incurred claims ratio

-2

-1

Extraordinary expenses

Non-operating expenses

Operating expenses

Incurred claims

Extraordinary income

Non-operating income

Other operating income

Earned premium

#VAL
UE!

Performance of insurance product 1:

Microinsurance Factsheet

Net income ratio

-4
-4

-3

-2

-1

50.0%

40.0%

30.0%

20.0%

10.0%
-4

-3

Active policies

-2

Number of insured

0.0%

60.0%

70.0%

80.0%

90.0%

100.0%

-3Incurred expense ratio -2

-1

#VALUE!

Coverage ratio

-1

#VALUE!

Microinsurance Factsheet

Income & expenses

-4

-3
Operating expenses

Microinsurance Factsheet

Renewal of policies

Incurred claims ratio

#VALUE!
Microinsurance Factsheet

Number of insured

Microinsurance Factsheet

Incurred ratio

-2
Incurred claims

-1

Other operating income

0
Earned premium

#VA
LUE!

Microinsurance Factsheet

Claims Settlement & Rejections

1
1
1
1
1
1
0
0
0
0
0

0
-4

0
-3

Active policies

344196409.xls - Graphs

0
-2

Actual renewals

0
-1

Potential renewals

-4
#VALUE!

-3
Claims rejection ratio

6 / 18

-2
+90 days

31 to 90 days

-1
8 to 30 days

0
0 to 7 days

#VA
LUE!

02/01/2017

BRS05

Graphs

Organisation:

English
Microinsurance
Microinsurance
Microinsurance
MicroinsuranceFactsheet
Factsheet
Factsheet
Factsheet
Factsheet

344196409.xls - Graphs

Microinsurance
Microinsurance
Microinsurance
MicroinsuranceFactsheet
Factsheet
Factsheet
Factsheet
Factsheet

7 / 18

02/01/2017

BRS developed the Microinsurance Factsheet in close cooperation with ADA and the Microinsurance Network

> VISIT WWW.MICROFACT.ORG TO STAY UPDATED ON THE LATEST NEWS AND NEW VERSIONS OF THE MICROINSURANCE FACTSHEET <

USER INSTRUCTIONS FOR THE MICROINSURANCE FACTSHEET

1.INTRODUCTION
Microinsurance Factsheet
The microinsurance factsheet is an easy to use tool that comprises the financial statements adapted for the microinsurance practitioners. It applies
the relevant key principles and calculates the ten key performance indicators that are agreed upon in the microinsurance sector. The microinsurance
factsheet is promoted as a standard reporting format that can be used for internal and external analysis and monitoring.
Performance Indicators toolkit for Microinsurance
The microinsurance factsheet, together with the handbook "Performance Indicators for Microinsurance - A Handbook for Microinsurance
Practitioners", forms the toolkit Performance Indicators for Microinsurance. Both tools have been developed together by ADA and BRS based upon
the input and feedback of over 100 microinsurers. Both tools complement each other and are designed to be used together. The factsheet facilitates
the calculation of the key performance indicators, while the handbook assists the reader with the interpretation of the obtained results.
Both tools are provided free of charge through www.microfact.org. The same website holds also information on dedicated workshops on key
performance indicators for microinsurance.
Free support and updates
Free support for the microinsurance factsheet is offered through www.microfact.org. This, as any future version of the microinsurance factsheet, will
be at free disposal www.microfact.org. In case graphs or other items are duplicated, a reference to the original source and a notice to the authors is
requested.
Version history
The Excel file properties contain both the version number as the version history. All registered users on www.microfact.org receive an email
notification in case of significant updates.

2.

USE OF THE MICROINSURANCE FACTSHEET

Built in Excel, the microinsurance factsheet only requires the user to have Microsoft Excel installed. The microinsurance factsheet contains six visible
sheets and a number of hidden sheets.
To benefit from the built-in features, Excel macros must be enabled. The features include changing the interface language, popup boxes with
description for each item to be filled in and customisation of the financial statements depending on the number of microinsurance products and
access to reinsurance.
Multilingual
The microinsurance factsheet currently functions in 3 languages: English, French and Spanish. At any time the user can switch from one language to
another, by choosing the selected language from the drop-down box, placed at the top of all the sheets.
Line item descriptions
Every item has an item reference, placed in the first column of every sheet (e.g. B01). By clicking on the item reference, a text box will pop-up with
additional information. This will help to understand what should be included or excluded while filling out the financial statements or what a certain
result means.
Customized financial statements
Depending on the number of products declared in the identification sheet lines will be added to the financial statements. In addition, reinsurance
relevant items will only appear in the balance sheet or p&l sheet if it is indicated indicates to have a reinsurance treaty for a specific microinsurance
product.
Easy to use
Data entry in the microinsurance factsheet is straightforward and easy to for anyone with a general knowledge of accounting and microinsurance
reporting. It takes about two to three hours to set up a first report in a blank format, and less as 15 minutes to update a report.

Microinsurance Factsheet_Beta

ADA - BRS, 2008

Microinsurance Factsheet_Beta

ADA - BRS, 2008

3.

STRUCTURE OF THE MICROINSURANCE FACTSHEET

Following is the order of the 6 visible sheets in the factsheet:

Sheet BRS00 : Identification
Sheet BRS01 : Balance Sheet
Sheet BRS02 : P&L (Profit & Loss)
Sheet BRS03 : Extras
Sheet BRS04 : Financial ratios
Sheet BRS05 : Graphs
In order to compute the ten key performance indicators, sheets BRS00 to BRS03 needs to be filled, The results are displayed in BRS04 and BRS05.

4.GENERAL REMARKS ABOUT DATA ENTRY

To get started, fill in the identification sheet with general information on the organisation and microinsurance products. This sheet only needs to be
filled in on first usage or for products updates. Provide the number of microinsurance products in I08 and the actual year in I01. This will
automatically set up the financial statements for your organisation.
Data entry cells are coloured in yellow. All other cells are protected. It is not required to fill in all cells, as some may not apply.
The next two sheets, Balance Sheet and Profit & Loss Statement, form a basic financial statement for microinsurance providers. This model differs
from regular insurance companies to comply with the key principles and indicators discussed in this handbook. Differences include the separation of
income and expenses on a product level, reinsurance booked as an expense and the inclusion of donations. The traditional division between life and
non-life insurance is not retained. The assets of the factsheets Balance Sheet are divided in admitted and non-admitted assets to allow a proper
calculation of the solvency ratio, irrespective of the legal statute of the microinsurer.
The first table in Balance Sheet, P&L and Extras on the left has 5 columns, 4 previous year periods and the last one for the year-to-date. In
this table the data for the 4 previous years must be entered.
The year-to-date data are taken from a second table In Balance Sheet, P&L and Extras, from column I onwards. This table has 12 columns
for the respective months of current accounting period. Data should be filled in on a cumulative basis: each month should contain data from
the start of the accounting period up to the current month. The year-to-date column of the first table will automatically copy the latest month
containing data. Be careful, only data from the latest column will be taken over in the YTD column.

Based on the provided information, the ten key performance indicators are calculated in the Financial Ratios sheet and are visualised in
comprehensive charts in the Graphs sheet. The graphs strive to demonstrate the interaction between the different key indicators by combining
relevant indicators into one chart.
At the beginning of following years, the microinsurance factsheet can automatically be adjusted for continued data entry in that year, by clicking the
button "Next Year" in the left top corner of the Identification sheet. This will generate a new factsheet in which the actual year is adjusted and all
previous information moves one column to the left.

5.CONTACT
Any feedback or comments can be sent to info@microfact.org. Visit www.microfact.org for support and news updates. Free-registered users will be
updated on new releases of both microinsurance factsheet and the handbook Key Performance Indicators for Microinsurance. microfact.org also
holds more information on workshops that are organised on the key performance indicators for microinsurance and the microfinance factsheet.

Belgian Raiffeisen Foundation (BRS), Philipssite 5 box 10, B3001 Leuven, Belgium
www.brs.coop, bert.opdebeeck@brs.coop, Tel. +32 16 27 96 13

Microinsurance Factsheet_Beta

ADA - BRS, 2008

BRS developed the Microinsurance Factsheet in close cooperation with ADA and the Microinsurance Network

> VISITEZ WWW.MICROFACT.ORG POUR TRE TENU AU COURANT DES DERNIERES NOUVELLES DE LA FACTSHEET MICRO-ASSURANCE <

INSTRUCTIONS DESTINEES AUX UTILISATEURS DE LA FACTSHEET MICRO-ASSURANCE

1.INTRODUCTION
Factsheet micro-assurance
La Factsheet micro-assurance est un outil convivial reprenant les tats financiers adapts en vue d eleur utilisation par les pratiquants de la microassurance. Elle applique les principes fondamentaux appropris et calcule les dix indicateurs de performance convenus au sein du secteur de la
micro-assurance. La factsheet micro-assurance est recommande en tant que format de reporting normalis utilisable tant en interne qu'en externe
des fins d'analyse et de monitoring.
Outils indiquant la performance de la Micro-assurance
La factsheet Micro-assurance et le manuel "Indicateurs de Performance en Micro-assurance -- Manuel l'usage des practiciens" constituent la
trousse outils "Indicateurs de performance en Micro-assurance". Ces deux outils ont t dvelopps conjointement par lADA et la BRS, qui se sont
inspires, pour ce faire, de lapport et du feed-back fournis par plus de 100 micro-assureurs. Ces outils, qui se compltent mutuellement, sont conus
pour tre utiliss conjointement. La factsheet facilite le calcul des indicateurs de performance cls tandis que le manuel aide le lecteur dans
l'interprtation des rsultats obtenus.
Support et mises jour gratuites
Une assistante gratuite concernant la factsheet de micro-assurance est disponible sur www.microfact.org. Cette assistance, au mme titre que toutes
les versions ultrieures de la factsheet de micro-assurance, est fournie gratuitement sur www.microfact.org. Si des reproductions de graphiques sont
reprises, il y a lieu de mentionner la rfrence la source et d'en aviser l'auteur.
Historique des versions
Le fichier Excel mentionne la fois le numro de la version et son historique. Tous les utilisateurs enregistrs sur www.microfact.org sont aviss par
courriel de toute mise jour importante.

2.

FACTSHEET MICRO-ASSURANCE : UTILISATION

La Factsheet Micro-assurance est un fichier Excel et ncessite donc l'installation de Microsoft Excel par l'utilisateur. La factsheet micro-assurance
contient six feuilles de calcul visibles et un certain nombre de feuilles caches.

Pour pouvoir utiliser la Factsheet Micro-assurance, les macros Excel doivent tre activs. Il est notamment ncessaire de changer la langue
de l'interface, d'autoriser les fentres "pop-up" de donnes complter et de paramtrer les tats financiers en fonction du nombre de produits de
micro-assurance et de l'accs la rassurance.
Application multilingue
La Factsheet Micro-assurance est actuellement disponible en 3 langues :anglais, franais et espagnol. Lutilisateur peut tout moment passer dune
langue lautre, au moyen de la liste droulante situe dans la partie suprieure de chaque feuille.
Descriptions des rubriques
Chaque rubrique est dote dune rfrence indique dans la premire colonne de chaque feuille (par ex. B01). Des informations supplmentaires
saffichent dans une fentre pop-up lorsque lutilisateur clique sur la rfrence correspondante. Cette fonction vous aide comprendre ce qu'il faut
inclure ou exclure lorsque vous compltez les tats financiers ou vous donne la signification d'un rsultat obtenu.
tats financiers paramtrs
Les tats financiers seront configurs selons le nombre de produits dclars dans l'onglet d'identification. De plus, les points concernant la
rassurance ne seront ports au bilan ou n'apparatront dans le compte de profits et pertes que s'il existe un trait de rassurance pour un produit de
micro-assurance spcifique.
Facilit d'utilisation
Introduire des donnes dans la factsheet micro-assurance est facile et ne pose donc aucun problme quiconque possde des notions gnrales
de comptabilit et de reporting en matire de micro-assurance. Rdiger un premier rapport sur une feuille vierge prend environ deux trois heures.
Les mises jour ne prennent gure plus de 15 minutes.

3.

Factsheet Micro-assurance : STRUCTURE

Les 6 feuilles de calcul visibles de la factsheet sont les suivantes :

Feuille de calcul BRS00: Identification
Feuille de calcul BRS01: Bilan
Feuille de calcul BRS02: P&P (Profits & Pertes)
Feuille de calcul BRS03: Extras
Feuille de calcul BRS04: Ratios financiers
Feuille de calcul BRS05: Graphiques
Il convient de complter les feuilles BRS00 BRS03 pour pouvoir analyser les dix indicateurs de performance cls. Les rsultats sont repris dans
BRS04 et BRS05.

4.

SAISIE DES DONNEES : INFORMATIONS GENERALES

Pour commencer, compltez la feuille didentification au moyen des informations gnrales relatives lorganisation et ses produits de microassurance. Cette feuille ne doit tre complte que lors de la premire utilisation, de mme qu loccasion de toute mise niveau de produits.
Indiquez le nombre de produits de micro-assurance dans la cellule I08 et lexercice en cours sous I01; Vous crerez ainsi automatiquement les tats
financiers de votre organisation.
Les cellules sur fond jaune sont complter. Toutes les autres sont protges. Certaines ne sont pas d'application et ne doivent donc pas tre
compltes.
Les deux feuilles qui suivent, Bilan et CdR constituent la base des tats financiers l'usage des fournisseurs de micro-assurance. Ce modle diffre
des compagnies d'assurances ordinaires afin de rpondre aux principes et indicateurs cls dont il est question dans ce manuel. Parmi les
diffrences, citons la sparation des recettes et des dpenses au niveau produit, la rassurance impute aux dpenses et l'incorporation des
donations. La sparation traditionnelle vie/non vie n'est pas retenue. Les avoirs repris dans les factsheets 'Bilan' sont rpartis en avoirs 'admis' et
'non admis' afin de permettre un calcul adquat du ratio de solvabilit, quel que soit le statut lgal du micro-assureur.
Le premier tableau du Bilan, CdR et Extras gauche compte 5 colonnes, quatre priodes de l'anne prcdente et la dernire reprenant les
chiffres depuis le dbut de l'anne en cours. Il y a lieu d'inscrire les donnes des 4 dernires annes dans ce tableau.
Les donnes depuis le dbut de l'anne sont empruntes au second tableau du Bilan, CdR & pertes et Extras, partir de la colonne I Ce tableau
compte 12 colonnes, une par mois respectif de l'exercice comptable en cours. Les donnes doivent y tre compltes cumulativement. Chaque
mois doit donc afficher les donnes depuis le dbut de l'exercice comptable jusqu'au mois en cours. La colonne des donnes saisies depuis le
dbut de l'anne, dans le premier tableau, reprendra automatiquement le dernier mois pour lequel des donnes sont connues. Attention: seules
les donnes de la dernire colonne seront importes dans la colonne YTD (depuis le dbut de l'anne).
Sur la base des informations fournies, les dix indicateurs de performance cls sont calculs sur la feuille des Ratios financiers et peuvent tre
visualiss sous forme de graphiques exhaustifs sur la feuille Graphs. Ces graphiques tendent dmontrer l'interaction entre les diffrents
indicateurs cls en les combinant dans un seul graphique.
Au dbut des annes suivantes, la factsheet micro-assurance pourra tre ajuste automatiquement en fonction de l'incorporation continue de
donnes pour cette anne, en cliquant sur le bouton "Next Year" dans le coin suprieur gauche de la feuille d'identification. Le systme cre alors
une nouvelle factsheet dans laquelle l'anne en cours est ajuste et toutes les informations antrieures se dcalent d'une colonne vers la gauche.

5.CONTACT

Pour tout commentaire ou feedback, crire un courriel info@microfact.org. Consulter le site www.microfact.org pour toute aide ou mise jour
ventuelle. Les mises jours des utilisateurs enregistres gratuitement concideront avec le dploiement de nouvelles versions, tant de la factsheet
micro-assurance que du manuel "Indicateurs de performance cls en micro-assurance". Sur microfact.org, vous trouverez galement de plus
amples informations sur les groupes de travail organiss sur le thme des indicateurs de performance cls en micro-assurance et sur la factsheet
micro-assurance.

Belgian Raiffeisen Foundation (BRS), Philipssite 5 box 10, B3001 Leuven, Belgium
www.brs.coop, bert.opdebeeck@brs.coop, Tel. +32 16 27 96 13

BRS developed the Microinsurance Factsheet in close cooperation with ADA and the Microinsurance Network

> VISITA WWW.MICROFACT.ORG PARA MANTENERSE ACTUALIZADO SOBRE LAS ULTIMAS NOVEDADES DE LA MICROSEGUROS FACT

INSTRUCCIONES PARA EL USUARIO DE LA MICROSEGUROS FACTSHEET

1.INTRODUCCION

Microseguros Factsheet
La Microseguros Factsheet es una herramienta sencilla que incluye el estado financiero adaptado a los profesionales del sector de micro
Aplica los principios clave relevantes y calcula los diez indicadores del rendimiento clave acordados en el sector de microseguros. La Mic
Factsheet se promociona en un formato de reporte estndar que puede ser utilizado tanto internamente como externamente para fines de
monitoreo.

Equipo de Herramientas de Indicadores de Desempeo para Microseguros

La Factsheet y el manual Indicadores de Desempeo para Microseguros - Un Manual para Practicantes en Microseguros forman el kit d
herramientas Indicadores de Desempeo para Microseguros. Ambas herramientas fueron desarrolladas en forma conjunta por ADA y B
a los datos y devolucin de informacin de ms de 100 microaseguradores. Ambas herramientas se complementan entre s y han sido di
para usarse en forma conjunta. La Microseguros Factsheet facilita el clculo de los Indicadores Clave de Desempeo, mientras que el ma
al lector a interpretar los resultados obtenidos.
Ambas herramientas se pueden conseguir de forma gratuita en www.microfact.org. En el mismo sitio web, se puede encontrar tambin in
sobre talleres sobre los Indicadores Clave de Desempeo para los microseguros.

Asistencia y actualizaciones gratuitas

Se proporciona asistencia gratuita para la Microseguros Factsheet en www.microfact.org. Como las versiones de las mismas que se gene
futuro, sta se proporciona de forma gratuita en www.microfact.org. En los casos en que se reproduzcan grficos u otros tems, agradece
haga referencia a la fuente original y se de aviso a los autores.

Historial de versiones
Las propiedades del archivo Excel incluyen el nmero y el historial de versiones. Todos los usuarios registrados en www.microfact.org rec
notificacin por correo electrnico en caso de que haya actualizaciones significativas disponibles.

2.

UTILIZACION DE LA MICROSEGUROS FACTSHEET

Al estar integrada en Excel, la Microseguros Factsheet slo necesita disponer del programa Microsoft Excel instalado. La Factsheet conti
planillas visibles y algunas planillas ocultas.
A fin de poder usar las caractersticas incorporadas en la Microseguros Factsheet, se deben activar los macros de Excel. Entre s
funciones, se incluyen el cambio del idioma de la interfaz, ventanas de tipo pop-up con descripciones de todos los elementos que se de
y la personalizacin del estado financiero en funcin del nmero de productos de microseguros y el acceso a la renovacin del seguro.

Multilinge
Actualmente, la Microseguros Factsheet funciona en tres idiomas diferentes: ingls, francs y castellano. En cualquier momento que lo de
Usuario puede cambiar de un idioma a otro eligiendo el idioma seleccionado de la caja de men con cada que est ubicado en la parte s
todas las planillas.

Descripciones de los elementos de las lneas

Cada tem en las planillas tiene una referencia de tem, situada en la primera columna de todas las planillas (p. ej. B01). Al hacer clic en l
del tem, se abre una ventana de tipo pop-up con informacin adicional. Esta ventana ayuda a saber lo que se debe incluir o excluir a la
rellenar el estado financiero o lo que significan ciertos resultados.

Estados financieros personalizados

En funcin del nmero de productos establecido en la planilla de identificacin, se aade un cierto nmero de lneas al estado financiero.
los elementos relevantes de la renovacin del seguro slo aparecern en el balance o en la planilla de Gyp, si se indica que disponen de
de renovacin de seguro para un producto especfico de los microseguros.

Fcil de utilizar
El ingreso de datos en la Microseguros Factsheet es claro y fcil de realizar por cualquier persona que tenga conocimientos generales de
y de reportes en microseguros. Demanda unas dos a tres horas realizar el primer informe en un formato en blanco, y luego menos de 15
para actualizar un informe.

3.

ESTRUCTURA DE LA MICROSEGUROS FACTSHEET

A continuacin se consigna el orden de las 6 planillas visibles en la Factsheet:

Planilla BRS00: Identificacin
Planilla BRS01: El Balance
Planilla BRS02: Estado de prdidas y ganancias
Planilla BRS03: Extras
Planilla BRS04: Indicaces Financieros
Planilla BRS05: Grficos

Para realizar el cmputo de los diez Indicadores Clave de Desempeo, es necesario rellenar las planillas BRS00 a BRS03. Los resultado
muestran en las planillas BRS04 y BRS05.

4.COMENTARIOS GENERALES SOBRE EL INGRESO DE DATOS

Para comenzar, complete la planilla de identificacin con informacin general sobre la organizacin y los productos de microseguros. Es
slo necesita ser completada al usarse por primera vez, o cuando se actualicen datos sobre productos. Indique la cantidad de productos
microseguros en I08, y el ao en cuestin en I01. Esto estructurar en forma automtica los estados financieros para su organizacin.

Las celdas para ingresar datos son de color amarillo. Todas las dems celdas estn protegidas. No es necesario completar todas las
que algunas podran no ser aplicables.

Las dos planillas siguientes, Balance General y Est. Gyp, forman un estado financiero bsico para los proveedores de microseguros. Es
difiere del resto de compaas de seguros habituales para adaptarse a los principios e Indicadores Clave discutidos en este manual. Algu
diferencias son la separacin de los ingresos y gastos en un nivel de producto, la reserva de renovacin de seguro como gasto y la inclus
donativos. No se mantiene la divisin tradicional entre seguro de vida y seguro no de vida. Los activos del Balance General de las Factsh
dividen entre activos admitidos y no admitidos para permitir un clculo correcto del ndice de solvencia, independientemente del estatuto
microasegurador.
La primera tabla en Balance General, Est. GyP y Extras a la izquierda tiene 5 columnas, 4 perodos de aos anteriores, y la ltima es
en curso a la fecha. En esta tabla, deben ingresarse los datos para los 4 aos anteriores.

Los datos del ao en curso a la fecha se toman de una segunda tabla en Balance General, Est. Gyp y Extras, de la columna I en adel
tabla contiene 12 columnas para los meses correspondientes al perodo financiero actual. Los datos se deben rellenar sobre una base
acumulativa: cada mes debe incluir datos desde el principio del perodo financiero hasta el mes actual. La columna del ao en curso a
la primera tabla copiar en forma automtica el ltimo mes para la que se hayan ingresado datos. Preste atencin a que, en la columna
actual, slo se tomarn los datos de la ltima columna.

En funcin de la informacin proporcionada, se calculan los Indicadores Clave de Desempeo en la planilla Indicadores Financieros y s
en amplios grficos en la planilla Grficos. La finalidad de los grficos es mostrar la interaccin entre los distintos Indicadores Clave com
ms relevantes en un grfico.

Al comienzo de los aos subsiguientes, la Factsheet se puede ajustar automticamente para poder realizar ingresos de datos en forma c
para dicho ao, haciendo clic sobre el botn Next Year (Ao Siguiente) en la esquina superior izquierda de la planilla de identificacin. E
generar una nueva Fachsheet, en la que el Ao en Curso se ajusta y toda la informacin previa se desplaza una columna hacia la izquie

5.CONTACTOS

Puede enviar cualquier comentario u observacin a la direccin info@microfact.org. Visite www.microfact.org para obtener noticias sobre
actualizaciones y asistencia. Se informar a los usuarios registrados gratuitamente sobre versiones nuevas de las Microseguros Factshee
manual Indicadores Clave de Desempeo. En www.microfact.org, se puede encontrar tambin informacin sobre talleres organizados e
los Indicadores Clave de Desempeo para los microseguros y la Microseguros Factsheet.

Belgian Raiffeisen Foundation (BRS), Philipssite 5 box 10, B3001 Leuven, Belgium
www.brs.coop, bert.opdebeeck@brs.coop, Tel. +32 16 27 96 13