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The primary purpose of this document is to present guidelines of principles for international use that comprise best practices on the topic of regulation and supervision of microfinance operations executed by deposit-taking financial institutions. This document was developed between March 2008 and March 2010 and was prepared by a Microfinance Working Group of Banking Supervisors, supported by two consulting firms that combined the experience of financial entities´ regulators and supervisors, experts on regulation and supervision of microfinance institutions (MFIs), consultants on public consultation processes, as well as managers of microfinance institutions.
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