PERLAS or PEARLS: PEARLS is a system of 39 financial ratios used by the World Council of Credit Unions (WOCCU) to monitor the performance of credit unions.
P = Protection-5 ratios
E = Effective Financial Structures-8 ratios
A = Asset Quality-3 ratios
R = Rates of Return and Costs-12 ratios
L = Liquidity-4 ratios
S = Signs of Growth-7 ratios
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