← Company BSC
PERSPECTIVE · CALCULATED FROM 32 METRICS IN YOUR SCOPE
Financial
Weighted 40% of the company scorecard. That weight is Ikigai’s reading of Decision 184/2023 applied at company level (T-01); Q-24 asks whether it is board-approved or ours. The arithmetic below re-runs unchanged when ACF sets the real weights.
HOW THIS NUMBER IS CALCULATED
98
COMPANY CARD SCORE
3 of 5 named metrics
the card lists 6 rows — 1 is an objective with no metric behind it
87
ACROSS THE WHOLE REGISTRY
5 of 32 metrics
Both are the unweighted mean of whatever can be scored — A-30, Ikigai’s formula, not ACF’s. Neither is weighted by priority band: a band decides where attention goes in the simulator, and letting it move the score too would mean the number changed when nothing measured changed.
These two numbers differ, and only the left one is on the company scorecard. The BSC averages the 5 metrics the card names; the right-hand figure averages all 32 in the perspective. Neither is wrong; they answer different questions. Quoting one as the other is how an organisation ends up with two figures for the same thing.
32
IN THE REGISTRY
5
SCORABLE — 16%
27
CANNOT CONTRIBUTE
7
ON THE COMPANY CARD
29% OF THIS PERSPECTIVE'S ATTENTION CAN ACTUALLY BE SPENT
The 40% this perspective carries is split among its members by priority band (13 §A.3). Of that, 71% sits on metrics that cannot be scored at all — so no weighting, however it is set, can reach it. That is the single number that explains why the strategy simulator barely moves.
THE CERTIFICATION QUEUE, IN PRIORITY ORDER
- P1CG-02NPL — Circular 31 basis— No agreed target — there is nothing to be off until the metric owner sets one
- P2CG-04CAR— No agreed target — there is nothing to be off until the metric owner sets one
- P2FN-01PBT vs budget— No agreed target — there is nothing to be off until the metric owner sets one
- P2FN-03Net spread— No agreed target — there is nothing to be off until the metric owner sets one
- P2FN-10Forecast accuracy— No agreed target — there is nothing to be off until the metric owner sets one
- P2PD-01Disbursement by scheme— No agreed target — there is nothing to be off until the metric owner sets one
EVERY FINANCIAL METRIC IN YOUR SCOPE — HIGHEST PRIORITY FIRST
| METRIC | PRIORITY | SHARE | STATE | VALUE VS TARGET | SCORE | CONTRIBUTES? |
|---|---|---|---|---|---|---|
| NPL — Circular 31 basisREGON THE COMPANY CARD CG-02 · Corporate Governance · KRI · LAG | P1 | 6.7% | No target◇MANUAL | 22.8% vs — | — | ✕ No agreed target — there is nothing to be off until the metric owner sets one |
| Provision expense vs budgetHINGEON THE COMPANY CARD CR-05 · Credit Risk & Portfolio Management · KPI · LAG | P1 | 6.7% | Off target◇MANUAL | 65.0% vs 100.0% | 65 | ✓ in the mean |
| Gross NPL before write-off + write-off volume CR-09 · Credit Risk & Portfolio Management · GUARD · LAG | P1 | 6.7% | Off target◇MANUAL | 28.4 vs 4 | 14 | ✓ in the mean |
| Provision coverageREG CG-03 · Corporate Governance · KPI · LAG | P2 | 5.3% | On target◇MANUAL | 40.4% vs 9.0% | 130 | ✓ in the mean |
| CARREG CG-04 · Corporate Governance · KPI · LAG | P2 | 5.3% | No target◇MANUAL | 21.5% vs — | — | ✕ No agreed target — there is nothing to be off until the metric owner sets one |
| PBT vs budgetON THE COMPANY CARD FN-01 · Finance & Accounting · KPI · LAG | P2 | 5.3% | No target◇MANUAL | 30.6% vs — | — | ✕ No agreed target — there is nothing to be off until the metric owner sets one |
| Operating revenue vs budgetON THE COMPANY CARD FN-02 · Finance & Accounting · KPI · LAG | P2 | 5.3% | On target◇MANUAL | 107.4% vs 100.0% | 107 | ✓ in the mean |
| Net spreadON THE COMPANY CARD FN-03 · Finance & Accounting · KPI · LAG | P2 | 5.3% | No target◇MANUAL | 20.4% vs — | — | ✕ No agreed target — there is nothing to be off until the metric owner sets one |
| Lending balance vs planON THE COMPANY CARD FN-05 · Finance & Accounting · KPI · LAG | P2 | 5.3% | On target◇MANUAL | 121.3% vs 100.0% | 121 | ✓ in the mean |
| Forecast accuracy FN-10 · Finance & Accounting · GUARD · LAG | P2 | 5.3% | No data○UNMEASURED | — vs — | — | ✕ No agreed target — there is nothing to be off until the metric owner sets one |
| Disbursement by schemeON THE COMPANY CARD PD-01 · Product Development & Marketing · KPI · LAG | P2 | 5.3% | No target◇MANUAL | 72.6% vs — | — | ✕ No agreed target — there is nothing to be off until the metric owner sets one |
| Risk-appetite threshold status CR-11 · Credit Risk & Portfolio Management · KRI · LEAD | P3 | 4.0% | No target◇MANUAL | 37.1% vs — | — | ✕ No agreed target — there is nothing to be off until the metric owner sets one |
| Budget-vs-actual by division FN-07 · Finance & Accounting · KPI · LAG | P3 | 4.0% | No target◇MANUAL | 609,931.5 vs — | — | ✕ No agreed target — there is nothing to be off until the metric owner sets one |
| Capital adequacy headroom FN-12 · Finance & Accounting · KPI · LAG | P3 | 4.0% | No target◇MANUAL | 29.2% vs — | — | ✕ No agreed target — there is nothing to be off until the metric owner sets one |
| Average ticket size TS-07 · Telesales · KPI · LAG | P4 | 2.7% | No target◈MANAGED | 38.5 vs — | — | ✕ No agreed target — there is nothing to be off until the metric owner sets one |
| Partner concentration BM-03 · Business Management · KRI · LEAD | P5 | 1.3% | No target◇MANUAL | 15.1% vs — | — | ✕ No agreed target — there is nothing to be off until the metric owner sets one |
| Subsidy cost on 0% schemes BM-04 · Business Management · KPI · LAG | P5 | 1.3% | No target◇MANUAL | 4.3% vs — | — | ✕ No agreed target — there is nothing to be off until the metric owner sets one |
| Recovery amount vs target CO-04 · Collections / Debt Recovery · KPI · LAG | P5 | 1.3% | No target◇MANUAL | 1,587.6 vs — | — | ✕ No agreed target — there is nothing to be off until the metric owner sets one |
| Cost to collect CO-11 · Collections / Debt Recovery · KPI · LAG | P5 | 1.3% | No target◇MANUAL | 55.9 vs — | — | ✕ No agreed target — there is nothing to be off until the metric owner sets one |
| Vintage loss curves CR-02 · Credit Risk & Portfolio Management · KPI · LEAD | P5 | 1.3% | No target◇MANUAL | 31.8% vs — | — | ✕ No agreed target — there is nothing to be off until the metric owner sets one |
| NPL by product CR-04 · Credit Risk & Portfolio Management · KPI · LAG | P5 | 1.3% | No target◇MANUAL | 25.3% vs — | — | ✕ No agreed target — there is nothing to be off until the metric owner sets one |
| Provision coverage CR-06 · Credit Risk & Portfolio Management · KPI · LAG | P5 | 1.3% | No target◇MANUAL | 66.1% vs — | — | ✕ No agreed target — there is nothing to be off until the metric owner sets one |
| Cost-to-income ratio FN-04 · Finance & Accounting · KPI · LAG | P5 | 1.3% | No target◇MANUAL | 95.1% vs — | — | ✕ No agreed target — there is nothing to be off until the metric owner sets one |
| Funding concentration FN-11 · Finance & Accounting · KRI · LEAD | P5 | 1.3% | No target◇MANUAL | 32.5% vs — | — | ✕ No agreed target — there is nothing to be off until the metric owner sets one |
| Loss avoided vs loss incurred FR-07 · Fraud Prevention & Investigation · KPI · LAG | P5 | 1.3% | No target◇MANUAL | 17.7% vs — | — | ✕ No agreed target — there is nothing to be off until the metric owner sets one |
| Disbursement per active POS NS-03 · National Sales Network · KPI · LAG | P5 | 1.3% | No target◇MANUAL | 1,486.8 vs — | — | ✕ No agreed target — there is nothing to be off until the metric owner sets one |
| Merchant concentration NS-08 · National Sales Network · KRI · LEAD | P5 | 1.3% | No target◇MANUAL | 14.2% vs — | — | ✕ No agreed target — there is nothing to be off until the metric owner sets one |
| Yield by scheme PD-02 · Product Development & Marketing · KPI · LAG | P5 | 1.3% | No target◇MANUAL | 30.6% vs — | — | ✕ No agreed target — there is nothing to be off until the metric owner sets one |
| Standard-scheme mix PD-03 · Product Development & Marketing · KPI · LEAD | P5 | 1.3% | No target◇MANUAL | 38.7% vs — | — | ✕ No agreed target — there is nothing to be off until the metric owner sets one |
| Insurance premium ratio PD-05 · Product Development & Marketing · KPI · LAG | P5 | 1.3% | No target◇MANUAL | 4.3% vs — | — | ✕ No agreed target — there is nothing to be off until the metric owner sets one |
| Scheme profitability PD-06 · Product Development & Marketing · KPI · LAG | P5 | 1.3% | No target◇MANUAL | 41.1% vs — | — | ✕ No agreed target — there is nothing to be off until the metric owner sets one |
| Scheme concentration PD-09 · Product Development & Marketing · KRI · LEAD | P5 | 1.3% | No target◇MANUAL | 50.7% vs — | — | ✕ No agreed target — there is nothing to be off until the metric owner sets one |
27 of 32 cannot contribute to the score above. A perspective number computed from the rest is not wrong — it is narrower than it looks, and this table is the width of it.