Cooperativeperfromancequestionnaire1132013 130113071919-phpapp02


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Cooperativeperfromancequestionnaire1132013 130113071919-phpapp02

  1. 1. Department of FinanceCOOPERATIVE DEVELOPMENT AUTHORITY827 Brgy Immaculate ConceptionAurora Boulevard, Quezon CityCOOPERATIVE PERFORMANCE QUESTIONNAIREFor the Year December 31, _____________________I. GENERAL INFORMATIONA. 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 LeadershipQUESTIONS YES NO MEANS OF VERIFICATION StandardPointsPointsEarneda. Functions, Duties and Responsibilities 9a.1 Are the functions, duties and responsibilities of officers well-defined, segregated and duly approved?Written duties and responsibilities/oath ofoffice/memorandum/specialorder/appointment paper and BoardResolution or minutes of BOD meeting 1
  2. 2. a.2 Are the officers performing their duties and responsibilities? Copy of Board Res., minutes of themeeting1a.3 Is the oversight function performed by the BOD and is supportedby written policy?Board Resolution, including thedescriptive definitions and descriptions ofeach oversight functions 1a.4 Are meetings conducted regularly by the board and committees? Bylaws vis-a-vis Minutes of the Meetingof each committees, attendance sheet1a.5 Is parliamentary procedures observed by the coop officers duringmeetings?Minutes of the meeting 1a.6 Are the development/strategic plan, annual plan, and budgetprepared/reviewed and endorsed to the GA for approval?Minutes of GA 1a.7 Is the performance evaluation at all levels (peer, self-evaluation,and other form of evaluation)) formulated and implemented?BR and Results of rating of each officers(peer and self)1a.8 Are the policies formulated and implemented in accordance withlaws, rules and regulations, and bylaws ?Policies formulated vis-a-vis provision ofBylaws, laws, rules and regulations andother laws1a.9 Are the policies regularly reviewed? BOD minutes of meeting/BR 1b. Qualifications and Disqualifications 2b.1 Are the policies formulated in accordance with laws, rules &regulations & bylaws?Bylaws vis-a-vis SuccessionPlan/Manual of Operations(Organizational Plan) /ElectionGuidelines1b.2 Are the existing policies, laws, rules and regulations adhered byofficers?Minutes of the meeting vis-a-vis policiesformulated 1c. Composition 1c.1 Is the composition of officers in accordance with the dulyapproved bylaws of the coop?Bylaws vis-a-vis composition of officers,Election Guidelines 1*c.2 Is the composition of officers balanced? (e.g. sectoral, gender,age, etc.)Bylaws vis-a-vis composition of officers
  3. 3. d. Continuing Education and Training 4d.1 Is the continuing education for officers included in the cooptraining program?Coop Training Program1d.2 Are the mandatory trainings required by Rule 7 of IRRconsidered in the coop training program?Coop Training Program1d.3 Is the training program implemented?Training Program vis-a-vis TrainingDesign/Attendance Sheet/TerminalReport/Certificates1d.4 Is there an evaluation tool that will assess the effectiveness ofthe training? (STYLE)Pre and Post Evaluation Tool/Feedback/Re-echo Report/ Re-entryPlan1e. Financial Literacy3e.1 Are the financial statements included in the monthly agenda ofthe BOD?Meeting Agenda/Minutes of the Meeting 1e.2 Is there a regular analysis and interpretation on the FS andstandards during BOD meeting?Minutes of the BOD Meeting 1e.3 Are the majority of leaders knowledgeable in the developmentof Strategic Plan and Annual Budget Plan?Development/Strategic Plan and AnnualPlan and Budget 1f. Succession Planning 3f.1 Is the policy on succession plan at key levels of the organizationformulated?Succession Plan / Manual of Operations/ Development Plans,1f.2 Is the succession plan embedded in the training program?Training Program vis-a-vis SuccessionPlan 1f.3 Are volunteers or future leaders included in the coopsuccession plan?Succession Plan provision on volunteers1g. Ethics 2
  4. 4. g.1 Is the ethical-standards for officers provided in the coopsCode of Ethics?Code of Ethics provision for officers 1g.2 Is the provision on conflict of interest included in the coopsCode of Ethics?Code of Ethics provision on conflict ofinterest1Sub-Total 24G.2 Human Resource and Managementa. Functions, Duties and Responsibilities 3a.1 Are the functions, duties and responsibilities of managementwell-defined, segregated and duly approved and implemented?Written duties and responsibilities/oath ofoffice/memorandum/specialorder/appointment paper and BoardRes. or minutes of BOD meeting,conduct interview1a.2 Is the management meetings scheduled and conductedregularly?Policy/Memorandum scheduling theregular meeting vis-a-vis AttendanceSheet/Minutes of the Staff Meeting1a.3 Are regular meetings consistently attended by all staff?Attendance Sheet (For big coops,MANCOM is allowed, for small coops, allstaff)1b. Personnel Policy 2b.1 Is the policy on personnel manualized?Manual of Operation (Minimum provisionshould include: Recruitment, Selection,Hiring, Promotion, Disciplinary Action,Termination and Retirement)1b.2 Is the policy duly approved by the BOD? Board Resolution 1c. Staff Development and Career Pathing 3c.1 Is the performance appraisal conducted at least once a year? Performance Appraisal of every staff 1c.2 Is the performance gap analysis conducted rand acted uponregularly?Result of Gap Analysis per performanceappraisal made1
  5. 5. c.3 Is the institutional capacity building for management staff writtenand implemented (training and other interventions)?Training Program based on gap analysismade/Staff Development Plans1d. Compensation and Benefits 3d.1 Is the coop compliant to labor law?Payroll vis-vis minimum wage/Certificateof Exemption for less than 10 employees1d.2 Is there a salary scaling program? Personnel Policy and Board Resolution 1d.3 Are the recognition, incentives and benefit packages provided toemployees?Policy and Vouchers/ Certificates or anyother similar documents1e. Ethics 2e.1 Are ethical standards for employees included in the Code ofEthics?Code of Ethics provision for employees 1e.2 Are the ethical standards adhered by employees?Valid complaint filed against any of theemployees re violation of Code of Ethics1Sub-Total 13G.3 MEMBERSa. Capitalization 5a.1 Is the provision of capital build-up program in the bylawsimplemented?CBU Schedule/IC-PR Schedule againstRegistry of members and the Bylaws1a.2 Is the 10% limitation on subscribed share capital holdingsobserved by all members?Paid-up and Subscription Schedule 1a.3 Are continuous subscription required to all members if theauthorized capital is not fully paid and 10% limit is not yet reach?Subscription Schedule vis-a-vis Registryof Members1a.4 Are penalties for unpaid subscription imposed to members?Schedule of penalty imposed for unpaidsubscription or any similar documents1
  6. 6. a.5 Are members issued share capital certificates in accordance withthe policy and or bylaws?Subscription Schedule vis-a-vis Registryof Members, Photocopy of issued cert.duly received by members1b. Governance 4b.1 Are majority of members attending the GA?Attendance Sheet vis-a-vis Registry ofMember or List of Members in GoodStanding as declared by the BOD1b.2 Are major decisions (including annual plans, budget anddevelopmental plans) approved by the GA? (TO DIFFER FROM G.1 a.7)Minutes of the General Assembly 1b.3 Are members electing officers in accordance with the electionguidelines?Election Guidelines vis-a-vis Minutes ofthe GA Meeting1b.4 Is the engagement of the services of an external auditor approvedby the GA?Minutes of the GA Meeting 1c. Ethics 2c.1 Are the ethical standards for members provided in the Code ofEthics?Code of Ethics provision for members 1c.2 Are the ethical standards for members implemented?No valid complaint/Valid Complaint actedupon in accordance with the EthicalStandard1Sub-Total 11G.4 Structurea. Organizational Structure 2a.1 Is the organizational structure in accordance with the provision ofthe laws, rules and regulations and bylaws?Compliance of Organizational Structureto provisions of the laws, rules andregulations and bylaws1
  7. 7. a.2 Are the functions, duties and responsibilities of the officers clearlydefined in the organizational chart?Written functions, duties andresponsibilities supporting theorganizational chart1b. Operational Structure 2b.1 Is the operational structure in accordance with the provision of thelaws, rules and regulations and bylaws?Compliance to Organizational Structureto provisions of the laws, rules andregulations and bylaws1b.2 Are the functions, duties and responsibilities of the officers clearlydefined in the management chart?Written functions, duties andresponsibilities supporting themanagement chart1Sub-Total 4G.5 System and Mechanisma. Maintenance of Books of Account 2a.1 Is there a separate books of account per business activity?Books of account for each businessactivity1a.2 Are the books of account updated?Updated entry in the book of accounts(last entry should be at least the day(medium-Large) or a week (micro-small)before the visit in the coop)1b. Manuals 6b.1 Are the documents needed by the coop manualized? 1 point ifcovered the required are)Presence of 1) Operation Manual; 2)Code of Governance and EthicalStandard; and 3) Personnel, 4)Accounting, 5) HR5b.2 Are manuals provided to users?Receiving Copy/Random Check of copyof the Manuals to key users1c. Business Operation 2c.1 Is the business activity of the coop in-line with the objectives andpurposes stated in the articles of cooperation?FS vis-a-vis registered articles ofcooperation1
  8. 8. c..2 Is the business activity of the coop responsive to the needs ofmembers?Any documents that would assail theresponsiveness of the business activityto the needs of members1d. Compliance to Government Requirements 7d.1 Is the coop compliant to government requirements?d.1.1 CDA (CGS) CGS 1d.1.2 BIR (CTE) CTE (at least filed application with BIR) 1d.1.3 DOLE (Certificate of Exemption, if applicable and/or providingminimum wage)Certificate of Exemption, if applicableand/or providing minimum wage1d.1.4 SSS (With Registration and Collection Agent Certificate orregularly remitting the payment to SSS)Registration and Collection AgentCertificate/Proof of regular remittance1d.1.5 PHILHEALTH (With Registration and Collection AgentCertificate or regularly remitting the payment to PHILHEALTH)Registration and Collection AgentCertificate/Proof of regular remittance1d.1.6 PAG-IBIG (With Registration and Collection Agent Certificate orregularly remitting the payment to PAG-IBIG)Registration and Collection AgentCertificate/Proof of regular remittance1d.1.7 LGU (Business Permit) Business Permit 1d.2 Are other laws and rules and regulations (insurance, franchise, othersocial laws) not violated?*Depends on the business activity ofcoop. Please verify compliancee. Statutory Fund 4e.1 Are the following statutory funds funded?Passbook/Investment Certificate/FS(other funds and deposits) or anyinstrument declaring deposits as fundingthe reservesReserve Fund 1Education & Training Fund 1Optional Fund 1Community Development Fund 1
  9. 9. f. Retirement Fund 1f.1 Is the required retirement fund funded?*Passbook/Investment Security or anyother similar instrument 1Sub-Total 22Total Pts. - Organizational 74Note : 1 to 10 coop. employees - secure Certificate of Exemption on payment of minimum wage from DOLEAbove 10 employees - Set-up retirement planG. Social Aspect (Note: every positive response earns one (1) point whilethe negative responsive is zero. Please check on the appropriate box.)QUESTIONS YES NO MEANS OF VERIFICATION StandardPointPointsEarned1. Is there a Social Development Plan? Social Development Plan 12. Is it implemented? Vouchers/Reports/Pictures or anysimilar instrument 13. Is there a budgetary allocation for the implementation of SocialDevelopment. Plan?Financial Statements14. Is the Community Development Fund utilized for its purpose? Financial Statement vis-a-vissupporting documents 1Total -Social 4H. Information on Economic AspectH.1 Adequacy of Internal ControlObserved adequate internal control processes to safeguard the assets of the cooperative. (note: every positive response earn two (2) pointswhilenegative answer is zero).
  10. 10. QUESTIONS YES NO MEANS OF VERIFICATION StandardPointsPointsEarneda. Is the accounting system well-defined?Accounting Manual or any similardocuments2b. Are the signing authorities clearly defined and approved?Presence of Codified ApprovingSigning Authority (CASA) 2c. Are the accountable officers of the coop bonded?Updated surety bond ofaccountable officers2d. Are the recording of transactions updated?Updated recording in the coop bookof accounts. (updated entry shouldbe at least a day before the visit inthe coop(medium to large) or 1week before (micro-small)2e. Are the accounting records properly maintained and secured?Place in a fire-proof steel cabinet(micro-small), back-up forcomputerized system/properly filed,house outside the buildingpremises (medium-large)2f. Are the duties and responsibilities of officers and employees separated andsegregated?Written duties and responsibilities,oath of office, memorandum,special order, appointment paper,Board Resolution or minutes ofBOD meeting2g. Is the program on job rotation practiced?Job Rotation Program or anydocuments that would assail that itis being practice1h. Is joint custody implemented?Requirement of the presence anddirect observation of a secondperson in the performance ofimportant tasks and functions. Bothpersons shall be equallyaccountable for the physicalprotection of the items and recordsinvolved (Operation of Vault andHandling of Cash & VitalDocuments)1
  11. 11. i. Is dual control implemented?The work of one person is to beverified by a second person toensure that the transaction isproperly authorized, recorded andsettled (Checks, CTD, Borrowings,Due to and Due from Accounts)1j. Is the number control implemented?Sequential numbering of thefollowing documents: PromissoryNotes, SD and passbook, CTDs,Signature Cards, OR andProvisional Receipts, ShareCertificates, Loan Accounts,Expense and Check vouchers, etc.1k. Is the confirmation/verification of accounts practiced?Written communications tomembers1l. Is the record preservation system established?Off-site storage of duplicate vitalrecords or any similar securityprogram/ internal control measures1m. Is the internal audit conducted periodically?Internal Audit Reports vis-a-visInternal Audit Program2n. Is the internal audit observations/ comments acted upon by managementimmediately?Board Actions on the Internal AuditReports (at least next BOD meetingafter issuance of reports)2Sub-Total 22TOTAL 100
  12. 12. Financial InformationAdministrative 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: ____________________________________________________________________Members Benefit Expense: __________________________________________________________Members Equity: ___________________________________________________________________Net Operating Surplus: ______________________________________________________________Net Surplus: ______________________________________________________________________Non-performing Assets: _____________________________________________________________
  13. 13. 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 StandardPointsEarnedPointsb.1 PROFITABILITY PERFORMANCEb.1.1 Profitability Ratio: 30% and above 525% to below 30% 4Formula : Net Operating Surplus 10% to below 25% 3Gross Revenue / Gross Margin 5% to below 10% 2Below 5% 1
  14. 14. In case of break-even or netloss 0b.1.2 Earning per Share Ratio: Php 2.50 and above 5Php 2.00 to below Php 2.50 4Formula : Net Surplus Php 1.50 to below Php2.00 3------------------------------------------------- Php 1.00 to below Php 1.50 2Members Equity - Treasury Share Below Php1.00 to Php0.75 1Zero or negative 0b.1.3 Profitability Growth Rate: 100% and above 575% to below 100% 4Formula : Earning per share end - Earning per share beginning 50% to below 75% 3--------------------------------------------------------------------------------- 30% to below 50% 2Earning per share beginning 10% to below 30% 1Less than 10% 0b.1.4 Asset Efficiency Rate: 20% and above 515% to below 20% 4Formula : Net surplus 10% to below 15% 3Total Assets 5% to below 10% 2Below 5% 1b.1.5 Rate of Interest on Share Capital: Higher than the inflation rate 5Amount Allocated for Interest on Share Capital Within the inflation rate 4Average Paid up Share Capital2 points below the inflationrate 23 points or more below the 1inflation rateNet Loss 0Sub-Total 25
  15. 15. b.2 INSTITUTIONAL STRENGTHb.2.1 Net Institutional CapitalFormula: (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% 5restructured receivables) 6% to below 8% 4--------------------------------------------------------------------------------------------------- 4% to below 6% 3Total Assets 2% to below 4% 2Below 2% 1Zero or negative 0b.2.2 Adequacy of Provisioning (more than 1 year)Formula : Allowance for probable losses on receivables 100% and above 7Past due receivables over one (1) year 90% to below 100% 670% to below 90% 550% to below 70% 430% to below 50% 310% to Below 30% 2Below 10% 1Zero or negative 0b.2.3 Adequacy of Provisioning (31 days to 1 year)Formula : Allowance for probable losses on receivables - allowance required for 35% and above 7past due receivables one year and above 30% to below 35% 6--------------------------------------------------------------------------------------------------------- 25% to below 30% 5Total past due receivables 31 days to 1 year 20% to below 15% 415% to below 20% 310% to below 15% 2Below 10% but not zero ornegative 1Sub-Total 20
  16. 16. b.3 STRUCTURE OF ASSETSb.3.1 Percentage of Non-Earning Assets to Total Assets 10% and Below 5Above 10% to 20% 4Formula : Non-Earning Assets Above 20% to 30% 3Total Assets Above 30% t0 40% 2Above 40% 1b.3.2 Members Equity to Total Assets 40% to Below 50% 550% to Below 60% 3Formula : Paid-up Share Capital + Deposits for Capital Subscription 30% to below 40% 3Total Assets 60% to Below 70% 220% to below 30% 2Below 20% or above 70% 1Less than 20% 0b.3.3 Deposit Liabilities to Total Assets 30% to 40% 5Above 40% to 50% 4Formula : Total Deposit Liabilities 20% to below 40% 4Total Assets Above 50% to 60% 3Below 20% to 10% 3Above 60% to 70% 2Below 10% to 5% 2Above 70% 1Below 5% 1Zero 0b.3.4 External Borrowings No external borrowings 51% to 20% 4Formula : Total External Borrowings Above 20% to 30% 3Total Assets Above 30% to 40% 2
  17. 17. Above 40% 1b.3.5 Receivables to Total Assets60% to 70% 5Formula : Loans and/or Accounts Receivables 55% to below 60% 4Total Assets 50% to below 55% 345% to below 50% 240$ to below 45% 1Sub-Total 25b.4 OPERATIONAL STRENGTH (STAYING POWER)b.4.1 Volume of Business to Total Assets 100% and above 575% to below 100% 4Formula : Total Volume of Business 50% to below 75% 3Total Assets 25% to below 50% 2Credit: Loans released; Consumer/Producer/Marketing: Sales; Service: Service Income 5%to below 25% 1Less than 5% 0b.4.2 Solvency 110% and above 5100% to below 110% 4Formula : (Assets + Allowance for probable losses) -[(Total Liabilities - 85% to below 100% 3Deposit Liabilities)+ (Past due receivables+ restructured receivables 75% to below 85% 2+ receivables under litigation) 50% to below 75% 1Deposit Liabilities + Share Capital Less than 50% 0b.4.3 Liquidity 15% and to 30% 5Below 15% to 10% 4Formula : Liquid Assets - Short Term Payables Above 30% to 50% 4Total members deposit Below 10% to 5% 3Above 50% to 60% 3
  18. 18. Below 5% to 1% 2Above 60% to 80% 2Above 80% or below 1% 1Zero or negative 0b.4.4 Efficiency 25 cents and below 51) Cost per Volume of Business 26 to 32 cents 333 to 39 cents 2Formula : Operating cost - (members benefit expense + social service expense) 40 to 46 cents 1Total Volume of Business 47 cents and above 02) Administrative Efficiency 10% and above 5Above 10% to below 15% 3Formula : Administrative Cost - (Members benefit expense social service expense) Above 15% to below 20% 2Average Total Assets Above 20% to below 25% 1Above 25% 04 times and more 53 to below 4 33) Turn-Over Ratio (Note: Get the average, if both formula is applicable) 2 to below 3 2Below 2 1Account Receivable Turn-over : Net Credit Sales Zero or negative 0Average Accounts ReceivablesAccount Receivable Turn-over : Total Loans Releases 4 times and more 5Average Loans Receivables 3 to below 4 32 to below 3 2If multi-purpose cooperative add the rating of Accounts Receivable Turn over Below 2and Loans Receivable Turnover and divide by 2 to get the average. Zero or negative 0For single type select whatever is applicable to the coop. Sub-Total 30Total - Financial 100
  19. 19. TO GET THE SCOREGARNERED POINTS MULTIPLIER RATINGNON-FINANCIAL : 100 X 35% = 35% NON-FINANCIAL: 35%FINANCIAL : 100 X 65% = 65% FINANCIAL: 65%------TOTAL 100% TOTAL _______________ADJECTIVAL RATING Medium & Large Small MicroExcellent 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 BelowPERFORMANCE RATING FORMPARAMETERS STANDARD POINTSMEDIUM AND LARGEI. ORGANIZATIONAL ASPECT 76a. Leadership 25a.1 Functions, Duties and Responsibilities 10a.2 Qualifications and Disqualifications 2a.3 Composition 1
  20. 20. a.4 Continuing Education and Training 4a.5 Financial Literacy 3a.6 Succession Planning 3a.7 Ethics 2b. Human Resource and Management 14a.1 Functions, Duties and Responsibilities 3a.2 Personnel Policy 2a.3 Staff Development and Career Pathing 3a.4 Compensation and Benefits 4a.5 Ethics 2c. Members 12c.1 Capitalization 5c.2 Governance 5c.3 Ethics 2d.Structure 4c.1 Organizational Structure 2c.2 Operational Structure 2d. System and Mechanism 21d.1 Maintenance of Books Codification of Documents 2d.2 Manuals 6d.2 Business Operation vis-à-vis Articles of Cooperation 2d.3 Compliance to Rules and Regulations 7d.4 Statutory Fund 4d.5 Retirement FundII. ECONOMIC ASPECT 10455.46%
  21. 21. a. Adequacy of Internal Control 28b. Financial Performance 76b.1 Profitability Performance 24b.1.1 Profitability Ratio 4b.1.2 Earning per Share Ratio 4b.1.3 Profitability Growth Rate 4b.1.4 Asset Efficiency Rate 4b.1.5 Rate of Interest on Share Capital 4b.1.6 Rate of Patronage Refund 4b.2 Institutional Strength 12b.2.1 Net Institutional Capital 4b.2.2 Adequacy of Provisioning (more than 1 year) 4b.2.3 Adequacy of Provisioning 31 days to 1 year) 4b.3 Structure of Assets 16b.3.1 Non-Earning Assets to Total Assets 4b.3.2 Members Equity to Total Asset 4b.3.3 Deposit Liabilities to Total Assets 4b.3.4 Borrowings to Total Assets 4b.4 Operational Stamina 24b.4.1 Volume of Business to Total Assets 4b.4.2 Solvency 4b.4.3 Liquidity 4b.4.4 Cost per Volume of Business 4b.4.5 Administrative Efficiency 4b.4.6 Turn-over Ratio 4III. SOCIAL ASPECT 4TOTAL RAW SCORE 184Note : with asterick are bonus points