The Credit Monitoring Arrangement data report or commonly known as the CMA report is an analytical report of the current and projected financial statements of a loan application by the banker. 

Contents Of A CMA Report 

Typically, there are seven statements that together constitute a CMA report which helps bankers to evaluate the financial aspects of a Company

Existing & Proposed Loan Limits 

It tells the banker about the borrower's current fund and non-fund based credit limits as well as their utilization limits and credit history.

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Operating Statement 

Secondly, every banker requires the borrower enterprise to present a profit & loss a/c statement which contains details like current sales, direct& indirect expenses, profit before& after-tax, projection of sales, expenses, profit projection in the coming 3to 5 years 

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Changes In Working Capital 

This is the fourth statement in the series, and it compares the movement of current assets and liabilities.

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Calculation Of MPBF 

The term MPBF stands for Maximum Permissible Bank Finance. It helps to know the difference between the working capital& permissible finance in the borrower’s enterprise i.e. capacity of the borrower to borrow money. 

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Fund Flow Statement 

The funds flow statement of the lending organization is usually included in the CMA report to determine whether the company has sufficient funds or is using its funds properly 

Ratio Analysis

Last but not the least, analysis of operational and financial ratios gives an overall summary of the company’s growth & loan repayment capacity.


Typically, a CMA report aids in the analysis of the borrower's past and expected cash flows as well as the feasibility of the project. As a result, someone with extensive financial expertise and experience should be tasked with studying and preparing the CMA report.

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