 The IFC 's return on average assets ( GAAP basis ) decreased from 3 @.@ 1 % in 2010 to 2 @.@ 4 % in 2011 . Its return on average capital ( GAAP basis ) decreased from 10 @.@ 1 % in 2010 to 8 @.@ 2 % in 2011 . The IFC 's cash and liquid investments accounted for 83 % of its estimated net cash requirements for fiscal years 2012 through 2014 . Its external funding liquidity level grew from 190 % in 2010 to 266 % in 2011 . It has a 2 @.@ 6 : 1 debt @-@ to @-@ equity ratio and holds 6 @.@ 6 % in reserves against losses on loans to its disbursement portfolio . The IFC 's deployable strategic capital decreased from 14 % in 2010 to 10 % in 2011 as a share of its total resources available , which grew from $ 16 @.@ 8 billion in 2010 to $ 17 @.@ 9 billion in 2011 . 
