This guideline note on the SME Financial Inclusion Indicators Base Set (SME Finance Base Set) was developed by AFI’s SME Finance Working Group (SMEFWG) in consultation with the Financial Inclusion Data Working Group (FIDWG). The Base Set is intended to serve as a tool for measuring the access, usage and quality of financial services for small and medium enterprises (SMEs) in different countries. The SME Finance Base Set is a limited set of indicators, but should still provide a reasonably comprehensive view of the state of financial inclusion for SMEs in a given country. The Base Set is intended to be used in conjunction with at least the AFI Core Set of Financial Inclusion Indicators to provide an overall assessment of the state of financial inclusion in a country.