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What are Loans?

In Agatabo, loans are funds disbursed from the organization’s pooled savings to members who need credit. Loans have specific terms including principal amount, interest rate, repayment schedule, and optional securities (guarantors, collateral). Loans are the primary revenue source for organizations - interest income from loans generates profits that are distributed to members as dividends.

How Loans Work

1

Member applies for loan

Submits application with amount, purpose, and proposed terms
2

Loan committee reviews

Evaluates member’s savings, repayment capacity, and purpose
3

Loan officer creates loan in Agatabo

Uses 5-step wizard to configure loan rules, securities, and bank details
4

Loan created and funds disbursed

System automatically creates journal entries and releases cash to member
5

Member makes payments

Treasurer records payments according to installment schedule
6

Loan is fully repaid

Final payment brings balance to zero

Key Metrics

Portfolio Outstanding

Portfolio Outstanding is the total amount loaned to all members (sum of all outstanding loan balances). This appears on the dashboard and represents the organization’s loan receivable asset. Example: If you have:
  • 10 active loans
  • Loan balances: 500K, 300K, 200K, 150K, 100K, 90K, 80K, 70K, 60K, 50K
  • Portfolio Outstanding = 1,600,000 RWF

Arrears

Arrears are overdue amounts on loans. Includes past-due principal, interest, and penalties. Arrears indicate members who are behind on payments. Example: If a member was supposed to pay 50,000 RWF on June 1 but hasn’t, that 50,000 RWF is now in arrears.

Delinquent Loans

Delinquent loans are loans with any amount in arrears (at least one payment overdue). This metric tracks portfolio health. Example: 10 active loans, 3 have overdue payments = 3 delinquent loans = 30% delinquency rate

Loan Lifecycle

1. Application & Approval

Application (outside Agatabo):
  • Member submits loan request
  • Provides purpose, amount, proposed securities
  • May attend committee interview
Committee evaluation:
  • Review member’s savings history
  • Check existing loans (is member current?)
  • Assess repayment capacity
  • Verify securities (guarantors available, collateral value)
Approval decision:
  • Approved amount (may be less than requested)
  • Interest rate and term
  • Required securities

2. Loan Creation

Loan officer uses Agatabo:
1

Step 1: Basic Information

Borrower, principal amount, period, start date, purpose
2

Step 2: Loan Rules

Interest rate, calculation type, installment type, payment allocation, disbursement fees
3

Step 3: Securities

Guarantors, collateral, savings lien
4

Step 4: Bank Details

Bank account, bank charges
5

Step 5: Review & Submit

Review all details and submit
Detailed guide →

3. Disbursement

What happens (automatically during loan creation):
  • Agatabo creates journal entries:
    • Debit: Loan Receivable (principal amount)
    • Debit: Interest Receivable (total interest, if paid with installments)
    • Credit: Cash (principal minus any fees)
    • Credit: Interest Income (total interest recognized)
    • Credit: Disbursement Fee Income (if fee charged)
  • Member’s loan ledger account is created
  • Installment schedule is generated
  • Cash is released to member (bank transfer, mobile money, or cash)
Note: Loan creation and disbursement happen atomically in a single transaction. There is no separate disbursement step after loan creation.

4. Repayment

Members make payments:
  • According to installment schedule (monthly, quarterly, etc.)
  • Treasurer records each payment in Agatabo
  • Payments are allocated between principal and interest
Recording payments →

5. Completion or Default

Successful repayment:
  • Final payment brings balance to zero
  • Loan status changes to “Fully Repaid”
  • Member can apply for a new loan
Default:
  • Member stops paying, arrears accumulate
  • Organization follows collection process:
    1. Reminders and follow-up
    2. Apply penalties
    3. Contact guarantors
    4. Seize collateral (if applicable)
    5. Write-off (last resort)
Loan Defaulting →

Loan Rules Explained

Loan rules determine how interest is calculated and payments are structured:

Interest Calculation Type

Interest on original principal onlyExample: 100,000 RWF at 5% monthly for 12 months
  • Total interest = 100,000 × 0.05 × 12 = 60,000 RWF
Detailed explanation with tables →

Installment Type

EQUAL_PRINCIPAL: Same principal each month, declining total payment
  • Example: 10,000 principal + decreasing interest
EQUAL_TOTAL: Same total payment each month (amortized)
  • Example: 13,361 every month
  • Most common

Payment Allocation Order

INTEREST_FIRST: Pay all interest, then principal
  • Most tontines use this
  • Ensures interest revenue is collected
PRINCIPAL_FIRST: Pay all principal, then interest
  • Reduces debt faster
  • Less common
PROPORTIONAL: Split based on ratio of principal to interest
  • Fair for partial payments

Common Loan Operations

Creating Loans

5-step wizard for loan setup

Recording Payments

Track member repayments

Viewing Loan Details

Review installment schedule and history

Applying Penalties

Charge late fees for overdue payments

Modifying Loans

Increase principal or extend period

Loan Analytics

Monitor portfolio health and arrears

Securities

Securities protect the organization in case of default:

Types of Securities

Guarantors: Other members who commit to repay if borrower defaults
  • Example: Jane guarantees 100% of John’s 500,000 RWF loan
Collateral: Physical assets pledged against the loan
  • Example: Land title valued at 2,000,000 RWF
Savings Lien: Member’s own savings frozen until loan repaid
  • Example: 200,000 RWF of borrower’s savings held as security
Learn more →

Loan Analytics

Agatabo provides insights into loan portfolio health:

Key Reports

  • Loan portfolio by status: Active, fully repaid, written off
  • Arrears aging: 1-30 days, 31-60 days, 60+ days overdue
  • Loan performance by member: Track repeat borrowers
  • Interest income trends: Revenue generated from loans
  • Delinquency rate: Percentage of loans in arrears
Detailed analytics →

Best Practices

Loan management tips:
  • Verify member’s savings history before approving loans
  • Use REDUCING_BALANCE with EQUAL_TOTAL for standard loans
  • Always require at least one security (guarantor or collateral)
  • Set first payment date exactly one month after disbursement
  • Record payments promptly to keep arrears accurate
  • Apply penalties consistently for late payments
  • Follow up on arrears within 7 days of missed payment
  • Print installment schedule for borrower’s reference
  • Document unusual terms or agreements in loan notes

Integration with Other Features

Deposits

Loans are often limited based on savings:
  • Common rule: “Maximum loan = 3× savings balance”
  • Disbursement fees and advance interest can be deducted from savings (configurable)
  • Loan payments can be deducted from savings
  • Encourages members to save before borrowing
Learn about deposits →

Interest Income

Loan interest generates revenue:
  • Interest income appears on Profit & Loss statement
  • Net income (after expenses) distributed as dividends
  • Higher loan portfolio = higher interest income

Financial Reports

Loans appear in multiple reports:
  • Balance Sheet: Loan Receivable (asset)
  • Profit & Loss: Interest Income (revenue)
  • Cash Flow: Loan disbursements (cash outflow), loan payments (cash inflow)
Learn about reports →

Common Questions

It varies by region and organization:Typical rates:
  • 1-5% per month (12-60% annual)
  • Higher than commercial banks (10-20% annual)
  • Lower than payday lenders (100%+ annual)
Factors to consider:
  • Commercial bank rates in your area
  • Risk of default (higher risk = higher rate)
  • Operating expenses (staff, office, etc.)
  • Member affordability
Recommendation: Survey other organizations in your area for competitive rates.
Limited changes allowed:You CAN:
  • Increase principal amount (via loan modification)
  • Extend loan period (via loan modification)
  • Modify individual installment amounts
  • Modify individual due dates
  • Apply or waive penalties
You CANNOT change:
  • Interest rate
  • Interest calculation type
  • Installment structure (EQUAL_TOTAL vs EQUAL_PRINCIPAL)
  • Payment allocation order
  • Decrease principal amount
  • Shorten loan period
Learn about modifying loans →
Collection process:
1

Apply penalties

Charge late fees according to policy
2

Contact member

Phone, SMS, or in-person follow-up
3

Invoke guarantors

Request guarantors to pay on behalf
4

Seize collateral

If collateral was pledged, sell to recover
5

Write-off (last resort)

Remove from active portfolio, record as loss
Learn about loan defaulting →
Early repayment options:
  1. Allow without penalty: Member pays remaining balance, saves on interest (if REDUCING_BALANCE)
  2. Charge prepayment penalty: Compensate for lost interest income (less common)
  3. Calculate full interest anyway: Member pays all interest even if early (not recommended)
In Agatabo:
  • Record a payment for the full remaining balance
  • System automatically allocates to principal and interest
  • Loan status changes to “Fully Repaid”
Check your organization’s policy on early repayment.

Getting Started

Create Your First Loan

Step-by-step loan creation guide

Understand Loan Rules

Detailed examples of interest calculations

Loan Disbursement Workflow

Complete checklist for processing loans

Recording Payments

Track member repayments