CREDUT UNION REPORT 2013.pdf April 2013 | Page 50

Tied to our vision, anchored by our values, building on our strengths Key Performance Indicators The PEARLS prudential standards set the benchmarks that Credit Unions should achieve and maintain to ensure viability. The system assesses Protection against Loan Losses and Insolvency, Effectiveness of the Financial Structure, Quality of Assets, and Rate of Return on Costs, Liquidity Levels and Signs of Growth. An evaluation of our Credit Union’s performance against these measures is provided below. Protection: A key part of our focus is to ensure that all risk assets are fully provided for. This measure was once again achieved at the end of December 2013. Another very important indicator is the measure of solvency. Solvency addresses the ability to sustain operations. As at December 31st 2013 your Credit Union passed the solvency test. Effective Financial Structure: We continued to maintain high levels of savings and loans above the PEARLS standard of 80%, a trend that reflected member’s confidence in 2013. The overall Institutional Capital stood at 11% of total assets at the end of the year. Of that amount 3.5% resulted from members’ investments whereas 7.5% resulted from capital generated through operations over the years. Asset Quality: Delinquency continued to be a challenge over the past year. Notwithstanding the marginal strides made, the ratio continued to be under the standard. Management has spent significant time in addressing this issue. We appeal to our members to work with us as we seek to jointly improve the situation over the next year. At the end of 2013 the ratio stood at 8% compared to a standard of 5%.We continued to achieve a satisfactory return on our assets through a strategy of cost efficiency while balancing rates on deposits and loans. Operating expenses continued to be tightly managed. It stood at 2.61% of assets which outperformed the standard of 3-10%. Real return on investments stood at 5.06% while the cost of savings was 5.03% at year end. Overall the Credit Union achieved an operating return on its assets of 1.6%. Liquidity: Liquidity determines the ability to meet short-term & long-term obligations. The maintenance of adequate liquidity reserve is essential to sound financial management. The year 2013 was a good year as it related to liquidity due to significant deposit growth. This significant growth resulted in repurchasing the majority of the loans previously sold to ECHMB. The liquidity reserves as a percentage of total savings stood at 10.9% at the end of the year. We continue to work towards attaining and surpassing the PEARLS standard of 15%. Signs of Growth: One of the signs of a successful organization is its ability to grow. We have been able to do so in most of the key areas at rates that exceeded the standard. Total assets grew by 10.16%, the standards was 5%. Loans grew by 13.96%, the standard was 5%. Savings grew by 12.28%, the standard was 5%. Institutional capital grew by 12.84%, the standard was 5%. The total membership increased by 8.48% or 768 for the year. At the end of the year membership stood at 9413. 49