Pricing Disclosure and Truth-in- Lending Policy: International Examples and Standards

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Promoting Transparent Pricing in the Microfinance Industry Pricing Disclosure and Truth-in- Lending Policy: International Examples and Standards October 2011

What can we learn from truth-in-lending legislation? Uniform interest rate calculation for every loan A combination of APR or EIR and TCC Transparent pricing means communicating the price from the perspective of the client Actual price of the actual product the client purchases All costs to borrow included

Why so much price variation? Lack of competition Lack of information and transparency lack of competition MFIs have trouble setting prices based on their competitors real rates or market rates This market imperfection leads to wide ranges of prices

How does transparency affect pricing? Prices become known MFIs on the high side lower prices, MFIs on the low side raise prices Prices become more uniform, follow the curve We anticipate that the average price in a market will drop.

Country Examples 1. Cambodia 2. Bosnia 3. Peru 4. Kenya 5. Malawi 6. Philippines 7. West African Economic and Monetary Union (WAEMU) 8. Zambia 5

Example 1: Cambodia Commercial banks, specialized banks, licensed MFIs regulated by National Bank of Cambodia (NBC)

Example 1: Cambodia Prices Must be disclosed Charging flat interest rates prohibited Calculation of compounding interest rates required Pricing Information Information about prices must be published on MFI websites

Cambodia: Prakas on the Calculation of Interest Rate on Microfinance Loans Mandates the use of declining balance interest rates

Cambodia: Recommendations Require disclosure of additional information Fees Insurance Security deposit requirements All other charges Require MFIs to disclosure effective rates Establish an official formula

Example 2: Bosnia Commercial Banks and MCOs (Non-profit microcredit foundations, MCFs & forprofit microcredit companies, MCCs) regulated by Banking Agency of the Federation of Bosnia and Herzegovina (FBA) and Banking Agency of the Republika Srpska (BARS)

Prices Example 2: Bosnia Compounding calculations required Must be included on loan contract and repayment schedule Reporting Prices by product must be reported to regulators Pricing Information Information about prices must be published on MFI website

Bosnia: Loan Document Transparency APR and EIR

Bosnia s Center for Financial and Credit Counseling Partners Leading MFIs, IFC, EFSE, DFID Structure Objective Center that provides national credit information helpline, monthly mobile financial education program that travels to cities, Mediation services for over-indebted clients, One-on-one financial and credit counseling Address issues of over-indebtedness, provide financial education and counseling, and address the problems of lack of transparency in the BiH financial sector 13

Bosnia: Recommendations Make pricing data reported to regulators publicly available Financial education about effective interest rates Enforcement of disclosure requirements Use of standardized repayment schedules Disclosure of information via website

Example 3: Peru Commercial banks, municipal savings and credit banks (CMACs), rural savings and credit banks (CRACs), and entities for development of small and micro enterprises (EDPYMEs) regulated by Superintendency of Banking and Insurance (SBS)

Example 3: Peru Interest Rates Interest rates must be disclosed Calculation of compounding interest required Reporting Prices by product must be reported to regulator Pricing Information All fees and insurance charges must be disclosed Information about prices must be published on the MFI website

Peru: Decrease in Prices of Consumer Credit After Mandatory Disclosure

Peru s Financial Education Program for Secondary Students Partners Superintendency of Banking, Insurance Companies and Private Pension Funds of Peru (SBS) and the Ministry of Education Structure Objective National training of trainers program for secondary school teachers Provide secondary school students with basic financial education tools Outreach Currently reaching 200,000+ students via 1175+ teachers and a longterm goal of 100% coverage of all Peruvian students 18

Client Financial Educational Materials The SBS (Central Bank of Peru) produces pamphlets about transparency in financial services sector and rights of consumers of credit 19

Peru: Recommendations Study causes of decline in pricing after mandatory disclosure to inform future policy Standardized disclosure format such as loan documentation and website content

Example 4: Kenya Deposit-taking MFIs regulated by Central Bank of Kenya (CBK) Savings and Credit Cooperatives (SACCOs) regulated by SACCO Societies Regulatory Authority (SASRA)

Example 4: Kenya Consumer Information Project: A CBK and FSD Kenya Collaboration Standard disclosure regime in phases: TCC and/or Repayment Schedules and then APR Standard measure in loan contract Standard measure submitted to CBK for publication Financial education program Dispute resolution mechanisms

Kenya: Financial Education Themes in Kenya according to FSD Survey of Consumers Recurring theme: choosing between credit products and providers

Kenya: Current Pricing Disclosure by Banks FSD-CBK Initiative aims to further elaborate how these rates are determined FSD-CBK Initiative aims to better distinguish between mainstream lenders and microlenders

Financial Education Partnership for Kenya Partners FSD Kenya, Ministries of Finance, Cooperatives, Education, Youth & Sports, etc. Structure Objective Active partnership network Partnership aims to build a strategy that finds effective ways to improve the nation's knowledge and understanding of personal finances Outreach National outreach, on-going 25

Insurance Consumer Education-Kenya (ICE-K) Partners Microfinance Opportunities & Association of Kenya Insurers (AKI) Structure Objective Training of trainers; radio campaign; technical support to organizations Expand the Kenyan microinsurance market by improving the risk management capacities of low-income people through insurance education Outreach Project currently in-process so outreach unknown 26

Kenya: Recommendations Specify and standardize disclosure requirements Interest rate terms and calculation methods Fee purposes, when fees are charged Require disclosure of both Total Cost of Credit and Annual Percentage Rate Mobilize FSD-K research in a consumer education program

Example 5: Malawi Deposit-taking MFIs regulated by Reserve Bank of Malawi SACCOs regulated by Registrar of Cooperatives NGOs regulated by Ministry of Women, Gender and Youth

Malawi: Legislation Malawi Microfinance Bill of 2010 Disclosure statement displayed on premises of every microfinance branch in standardized format Loan contract must state nominal interest rate, commissions, and fees Periodic reporting to Reserve Bank of all charges levied on loan products

Malawi: Client Financial Education Programs National Financial Education Strategy Develop curricula for financial literacy program Consumer Rights & Code of Conduct for Providers Develop technical knowledge of all stakeholders Consumer Education Unit Receive and resolve complaints between service provider and customer

Malawi: Recommendations Require disclosure of interest rate details Term Flat vs Declining Official Formula Effective rate (including fees) Technical assistance and support to institutions to facilitate compliance with disclosure requirements

Example 6: Philippines Microfinance Providers regulated by Bangko Sentral ng Pilipinas (BSP) Credit Unions regulated by Cooperative Development Authority NGO-MFIs regulated by No regulatory authority

Philippines: Legislation Truth in Lending Act, 1963 Loan amount, interest and other finance charges must be disclosed BSP Circular 730, 2011 Flat interest rates prohibited Formula for calculating annual and monthly EIR EIR to be published on loan contract Notification of borrowers rights in business premises Standard Disclosure Statement

Philippines: BSP Memorandum on EIR Calculation Five scenarios to calculate EIR : Fixed equal amortization Fixed principal amortization Fixed equal amortization with grace period Periodic interest, balloon payment at maturity Fixed equal amortization weekly installments Calculations based on discounted cash flow analysis Excel formula for computation of EIR and MIR (monthly interest rate)

Philippines: EIR Calculation Model 1 2 3 4 5 6 7 8 A B C D E F G Loan Amount : 120,000 Monthly Installment: 11,001.60 Contractual Rate 1.50% Other Charges 3.00% No. of installments 12 Installment period Gross Loan Principal Interest Other Charges Cash Flow O/S Balance 9 120,000 120,000 10 0 3,600 116,400 120,000 11 1 9201.60 1,800 (11,001.60) 110,798.40 12 2 9,339.62 1,661.98 (11,001.60) 101,458.78 13 3 9,479.72 1,521.88 (11,001.60) 91,979.06 14 4 9,621.91 1379.69 (11,001.60) 82,357.15 15 5 9,766.24 1,235.36 (11,001.60) 72,590.91 16 6 9,912.74 1,088.86 (11,001.60) 62,678.17 17 7 10,061.43 940.17 (11,001.60) 52,616.74 18 8 10,212.35 789.25 (11,001.60) 42,404.39 19 9 10,365.53 636.07 (11,001.60) 32,038.86 20 10 10,521.02 480.58 (11,001.60) 21,517.85 21 11 10,678.83 322.77 (11,001.60) 10,839.01 22 12 10,839.01 162.59 (11,001.60) - 23 Total 120,000.00 12,019.19 3,600 Monthly Installment (using Excel PMT Function) = PMT(C3,C5,-Cl)*-1 = 11,001.60 Effective Annual lnterest Rate (EIR) = (using Excel lrr Function) = (1+lRR(F10:F22) = 26.71% Effective Monthly lnterest Rate (MIR) (using Excel IRR Function) = IRR(FI0:F22) = 1.99% Source: BSP Memorandum No -040

Philippines: Format of Disclosure Statement as required under the Truth in Lending Act Fees and Insurance EIR Conditional charges

Philippines: Amortization Schedule with Disclosure Statement

Philippines: Recommendations Education to enhance effectiveness of policy Client financial education Staff training

Example 7: West African Economic and Monetary Union (WAEMU) (Senegal, Togo, Benin, Niger, Mali, Guinea Bissau, Cote d Ivoire, Burkina) Decentralized Financial Systems regulated by Central Bank of West African States and the Ministry of Finance

WAEMU: Legislation Standardized Pricing Formula* *EIR calculation but components are disputed Adopted by every country in the Union Price cap of 27% per annum applied to all non-bank institutions or individuals who give loans Decentralized financial systems must be transparent in the pricing of financial services Starting in 2008, Article 60 of New Microfinance Law is being enacted in WAEMU countries one by one

WAEMU: Recommendations Clarity around official rate Evaluation of effectiveness of price cap Range in maximum prices allowed, depending on country, institution type, product type, etc. Update maximums to reflect current market rates Consistent enforcement of regulatory framework

Example 8: Zambia Deposit taking MFIs and Non-deposit taking MFIs with capital requirement > ZMK 25 million regulated by Bank of Zambia Non-deposit taking MFIs with capital requirement < ZMK 25 million regulated by Cooperative Societies Act and the Money Lenders Act

Zambia: Legislation Banking and Financial Services Regulations, 1995 and 2006 Cost of borrowing to include interest, some fees and charges Formula for calculating EIR Lists contents of Disclosure Statement MFIs to submit interest rates and charges to Bank of Zambia for publication in newspapers

Zambia: Banking and Financial Services Act, 1995 &2006 Contents of Disclosure Statement Total Cost of Borrowing and list of all charges to be disclosed on the statement APR Formula provided by regulation

Zambia: Cost of borrowing for MFIs Reports Annual Interest Rate by institution Source: Bank of Zambia

Zambia: Recommendations Require disclosure of all fees Provide training to MFI staff on disclosure requirements Develop client education program

Summary Official Pricing Formula Flat Interest Rates Banned APR/EIR on Repayment Schedule Fees Disclosed Standards for Loan Docs Report Prices to Regulators Cambodia X X X Pricing published on website Bosnia X X X X X X Peru X X X X X Kenya X X X Malawi X X X Philippines X X X X X WAEMU X Zambia X X X X Client Financial Education Program

Standards of Reporting Financial Institutions Regulator Consumer

Standardized Repayment Schedule

Loan Document Transparency - Uganda Institution contact info: If the borrower needs to speak with the loan provider they have their address and phone number Product name: The loan product name is specified Interest rate: The interest rate is included and both the term and calculation method are specified Fees and Commissions: All fee names, amounts, purposes and dates paid are specified Grace period: The length of the grace period, payments due during the period and interest calculations during the period are shown Installment info: The repayment frequency, total number of installments, installment amount by principle and interest and every installment date are listed Cash flow: The principle, interest, penalty and total balance are also specified throughout the loan term How to Increase the Level of Transparency Even More In order to completely adhere to the industry standards for disclosure, this repayment schedule should also include: Annual Percentage Rate (APR) (or the equivalent rate required by the local regulatory authority) Security deposit requirement Total cost of credit

Roles for Regulators and Policymakers Step 1: Increase your knowledge of transparent pricing Learn the distinctions of microfinance product pricing Use the resources available on the MFTransparency website Attend trainings offered by MFTransparency (webinars and on-site)

Roles for Regulators and Policymakers Step 2: Advocate transparent pricing Endorse MFTransparency and the Smart Campaign Propose and implement mandatory pricing disclosure legislation Advocate broad application to all lenders if under different regulatory bodies

Roles for Regulators and Policymakers Step 3: Always know the prices of the products in your market Use MFTransparency pricing software to get approximate pricings Consult prices posted on MFTransparency website for accurate pricings and market comparison Act as a rolemodel by demonstrating your clear commit to responsible microfinance

Promoting Transparent Pricing in the Microfinance Industry Financial Education October 2011

Financial Inclusion & Consumer Education Financial Inclusion seeks to: Increase financial outreach to under-served and unserved populations Improve access at a reasonable cost to these populations to a range of financial services and products Consumer Protection Efforts and Financial Literacy Initiatives help bring new customers to the market (Source: Indian School of Microfinance for Women) 55

Consumer Protection? Consumer protection involves the implementation of measures that: prevent irregularities or transactions which have negative impact on consumers; empower consumers to exercise informed choices and select value-for-money goods and services; provide fair access to basic goods and services; and open avenues to address consumer interests and concerns Source: MICROFINANCE INDUSTRY ADVISORY on Consumer Protection in Microfinance, 11 October 2007, Philippines 56

Three Main Consumer Protection Goals There are three main consumer protection goals regardless of whether the consumer is a fruit vendor in Ghana or a home buyer in the U.S., says CGAP expert Kate McKee. Information given to the customer should be transparent: it should be clear what they are getting. Customers should be treated fairly and should only be sold products and services they can handle. Last but not least, financial services providers should put easy-to-use systems in place for resolving errors or disputes. 57

Consumer/Financial Education Financial education addresses weak financial literacy by empowering the poor to make wise financial decisions. May teach people how to save more, spend less, borrow prudently, and manage their debt with discipline. (MF Opps) Financial literacy has been defined as the ability to process financial information and make informed decisions about personal finances. (IFMR, India, 2008) Needed to balance information between consumers and providers of financial services 58

National Financial Education Strategy Comprehension Behavior Change Awareness 59

National Financial Education Strategy Target Groups: Consumers Microfinance Service Providers Donors, Investors & Funders MF Networks and Support Organizations Governments, Politicians Content: General awareness of financial services Consumer rights & Code of Conduct for Providers Technical knowledge of all stakeholders 60

Global Financial Education Initiative Partners: Microfinance Opportunities, Citi Foundation, Freedom From Hunger Structure: Training program focused on: Budgeting, Debt Management, Savings, Bank Services, & Financial Negotiations, among others Objective: global program targeted at those just above and below the poverty line in developing countries Outreach: 300+ trainers in 37 countries; 125,000 client recipients; 6.7 million people have been exposed through radio, print, dance, drama, etc. 61

Changing the Perception of Microinsurance in Brazil Partner Institutions: CNSeg, the Brazilian Insurance Confederation Structure: a radio soap opera, a short film, street theatre, and printed graphic material. Objective: focus on raising awareness and educating low-income potential insurance consumers, be they individuals or commercial enterprises, in the formal or informal economy. Outreach: goal is a significant portion of the nearly 30 million low income people in Brazil 62

Uganda s Consumer Education Programme Partners: FSDU, AMFIU, CDFU, Ministry of Finance Structure: mass market communication of broad messages across the country; posters, leaflets and flyers, radio call-ins, radio spots, and flipcharts; newspaper inserts, called Money World magazine; Training of Trainers for MFIs; theatre performances Objective: disseminate messages about knowledge of consumer rights and responsibilities, and types of financial institution and product 63

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Promoting Transparent Pricing in the Microfinance Industry