Perspective	KPF	Definition
Financial	Economical added value	Economical added value is a firm’s economic profit, and the book value of the company created for the shareholders. Economical added value is the net profit less the capital charge for raising the firm’s capital.
	Income by resource costs	Income by resource costs is the cost of funds that a financial institution pays to acquire the money that it lends out to borrowers. The cost of funds is the interest rate that a financial institution such as a bank or a credit union pays to acquire the money that it lends out to borrowers.
	Ratio of profit to consumption	Ratio of profit to consumption is a measure of profitability, which is the capacity to make a profit from income earned after deducting all costs and expenses.
	Percentage of delays	Percentage of delays refers to payments that are not processed or received on the agreed-upon date. The percentage of delays can occur for a variety of reasons, such as insufficient funds in the payer’s account, technical issues, or errors in the payment processing system.
Customer	Pure sale	Pure sale is the total amount of loans extended by a bank over a year is known as the total loan disbursements. This refers to the total amount of money that the bank has lent out to borrowers during a specific period, typically a year.
	The final cost of resources	The final cost of resources refers to the cost of capital. This refers to the cost that a bank incurs to obtain the funds it needs to lend out to borrowers.
	The cost of suspicious demands	The cost of suspicious demands refers to a non-performing loan (NPL) in banking terminology. A non-performing loan is a loan that a borrower has failed to make payments on the loan for an extended period.
	The number of delayed cases	The number of delayed cases refers to delinquency in which a borrower has not made their required loan payments on time based on a specific period.
	Future years profit	Future years profit for banks refers to the anticipated earnings. Banks use this metric to evaluate the bank’s growth potential and profitability.
Internal Process	Income/given facilities	Income/given facilities refer to the volume of loans that a bank has extended to borrowers. Income/given facilities is measured by the total amount of new loans originated over a given period.
	Efficient product sales	Efficient product sales refer to product sales with higher margins. Banks and other businesses may focus on selling high-margin products to increase their profitability and maximize their return on investment.
	Cost of resource consumption	Cost of resource consumption refers to the interest rate or other costs that a bank must pay to borrow money from sources such as depositors, other banks, or the capital markets.
	Cost of resources/given facilities	Cost of resources/given facilities refers to the cost of funds ratio that is calculated by dividing a bank’s total interest expenses by its average interest-bearing liabilities.
	Remainder of used capacity	Remainder of used capacity are net charge-offs. This refers to all payments minus the total installment of the unpaid customers. Net charge-offs are an important measure of a bank’s credit quality and risk exposure.
	Consumption percentage	Consumption percentage refers to the percentage of a customer’s available credit or funds that they have used or spent. It is also known as the credit utilization ratio and is often used as a measure of a borrower’s creditworthiness.
Learning and Growth	Satisfaction of employees	Satisfaction of employees refers to a measure of employee satisfaction in their current roles.
	Average of branch lifetime	Average of branch lifetime refers to average existence of a bank’s branch which is measured by the average time of each employee who worked in a bank’s branch.
	Average of work lifetime	Average of work lifetime refers to the average length of time a person works at a job over the course of his or her career is job tenure.