Resources
Plain guides to the numbers and controls that run a lending institution, with the arithmetic shown.
A month-end close checklist for finance companies
A month-end close checklist for lenders: cut-off, tills, bank, the loan book, accruals, provisions, clearing accounts, trial balance, statements and the close.
27 Sep 2026, 7 minute read
Flat rate vs reducing balance: the same loan, two prices
LKR 100,000.00 at 24% a year over 12 months costs LKR 24,000.00 flat and LKR 13,471.53 on a reducing balance. Both schedules worked out to the cent.
27 Sep 2026, 6 minute read
Maker-checker in a finance company: what to gate and who decides
Maker-checker means the person who prepares a transaction cannot authorise it. Which acts a lender should gate, who should decide, and where the control fails.
27 Sep 2026, 7 minute read
Portfolio at risk (PAR30): what it measures and how to calculate it
PAR30 is the principal of loans more than 30 days overdue divided by the gross loan portfolio. A worked example in LKR, and the choices that move it.
27 Sep 2026, 7 minute read
What to ask before you choose a core banking system
Twelve questions a CEO should put to any core banking vendor, from ledger edits to data isolation, migration and support, with how Fused answers each one.
27 Sep 2026, 7 minute read