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In forceAsset quality and provisioning (microfinance banks)Last checked 13 November 2026

Risk classification and provisioning, microfinance banks (Tenth Schedule)

A regulatory return listed by the Central Bank of Kenya (CBK), Kenya.

Classifies loans and advances by days past due (normal, watch, substandard, doubtful, loss) and computes required provisions, including for rescheduled or renegotiated loans. Source

Official title: Tenth Schedule: Risk Classification of Assets (Form 1) and Risk Classification of Assets and Provisioning (Form 2)

The facts

Who files
Every institution licensed under the Microfinance Act as a deposit-taking microfinance institution. Source
How often
Every institution shall review, classify and make provisions for its loan portfolio at least once every three months (regulation 46(1)); no separate submission deadline is stated for this schedule. Source
Deadline
Not stated on the pages read. Source
Format
Other. Filed electronically through the Bank's online returns system. The form itself is published as a PDF or set out in the regulations, but the exact file format of an online submission is not stated on the pages read, so this is recorded as "Other". Source
How it is filed
Filing routes recorded for the CBK: Bankreturns Portal; Non-Bankreturns Portal. See how firms file with the CBK.
Status
In force
Legal basis
Group
Asset quality and provisioning (microfinance banks)

Templates (2)

The tables and forms inside the return. Plain name first, the CBK's code in brackets.

  • Risk classification of assets (Form 1)
  • Risk classification of assets and provisioning (portfolio ageing report) (Form 2)

Where the list was read: Source

Validation rules

No published validation rules were found for this return. No validation rules for this return were found on the Central Bank of Kenya's public pages. Source

Public data

No published data from this return was found. No publicly available data from this return was found on the Central Bank of Kenya's pages read. Source

Official documents (1)

The CBK's own files, with the size and SHA-256 fingerprint of each as downloaded on 13 November 2026, so anyone can tell whether a copy is the same version.

  • The Microfinance (Deposit-Taking Microfinance Institutions) Regulations, 2008

    Template · PDF · 567.2 KB · 2008

    Made under section 48(1) of the Microfinance Act. Schedules Five to Eleven annex the deposit-taking microfinance bank return forms: capital to risk weighted assets (CBK/MFPR/06, Fifth Schedule), liquidity statement (Sixth Schedule), board self-assessment (Seventh Schedule), large exposures and insider lending (Eighth Schedule), financial statements and disclosures (Ninth Schedule), risk classification and provisioning (Tenth Schedule) and the activity and portfolio report (Eleventh Schedule).

    SHA-256 fcde39f7542fshow in fullfcde39f7542fa4d1acfba8dcf64d5e3ca8bf44303a3b01d10f705725a8a5c393

Sources

Every page and document this return's facts were read from.

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Last checked 13 November 2026.