... statement should show only income and FIGURE 3. 2Sample inflation data 54 BUSINESS PLANNING AND FINANCIAL MODELING FOR MICROFINANCE INSTITUTIONS: A HANDBOOK4 .3. 1 Step 1: Set average loan amountsThe ... programFIGURE 3. 3Sample section of the balance sheet 58 BUSINESS PLANNING AND FINANCIAL MODELING FOR MICROFINANCE INSTITUTIONS: A HANDBOOKbe stated in months, rounded to the nearest month. For example, ... 56 BUSINESS PLANNING AND FINANCIAL MODELING FOR MICROFINANCE INSTITUTIONS: A HANDBOOKloan for 100 in month 1. If the term of the loan is three months, it will be fully repaidin month 4, and...