Ghanaian Banks 2010 Performance Analysis Main

GHANA COMMERCIAL BANK LTD.
FINANCIAL RATIO ANALYSIS
2
1
10
ECOBANK
HFC BANK
SG-SSB
ADB
FAMB
CAL
NIB
GCB
SCB
BBG
Cash In Hand & Balances with BOG
288,259,506
139,669,000
185,996,000
144,237,000
32,375,618
70,237,458
93,263,879
16,235,134
37,786,000
104,792,000
Due From Other Banks
323,849,061
374,482,000
166,312,000
314,235,000
36,562,338
160,181,244
34,848,234
10,385,607
51,225,000
60,115,000
Short Term Investments
497,120,924
57,619,000
116,353,000
468,974,000
76,064,400
104,483,701
165,924,199
48,943,520
117,668,000
90,169,000
510,463,000
981,027,018
467,152,000
435,918,000
496,043,000
179,129,972
298,750,342
576,986,904
104,811,972
256,634,000
326,977,000
100,000
624,944,000
17,360,000
65,112
289,723
Balance Sheet
Assets
Medium Term Investments

Loans and Advances
Other Loans and Advances
Investment in Subsidiaries
Investments Securities - Avail for Sale
0
10,288,156
3,959,000
Investments Securities - Fair Value

Deferred Tax Assets
4,909,567
1,500,000
5,083,157
25,063,000
734,490
590,266
34,764,000
7,645,000
Other Assets
23,228,188
89,660,000
32,107,000
30,154,000
11,824,182
13,076,401
89,508,909
4,456,937
8,333,000
70,394,000
Property Plant and Equipment
53,587,836
19,414,000
46,486,000
40,450,000
14,653,391
25,417,515
24,644,011
7,282,463
27,379,000
30,308,000
35,157,364
2,817,060
1,677,000
Other Investments
Investment Properties
1,160,000
Long term Operating lease prepaid
4,226,550
Derivative Financial Instruments
Intangible Asset
9,323,000
2,685,000
6,331,806
485,000
Prepayment
Trading Assets
Current Tax Asset
1,851,000
3,632,000
1,281,000
8,000,000
2,841,858
2,118,000
Leasing and Hire Purchase Receivable

Pledged assets
National Stabilization Levy
366,000
76,065
Goodwill
Total Assets
2,182,270,256
1,667,882,000
1,637,177,000
1,521,229,000
364,492,660
685,912,663
1,020,333,500
195,522,959
509,992,000
721,137,000
Customer Deposits
1,667,195,861
1,092,442,000
1,093,655,000
1,116,332,000
156,534,968
495,397,719
536,079,338
122,673,237
282,556,000
498,803,000
Due to Other Banks
196,000
184,700,000
69,921,000
64,519,334
22,014,693
17,000,000
14,069,000
77,559,000
27,168,000
10,662,891
50,955,401
6,929,299
23,515,000
1,513,595
1,684,000
Accruals and other Liabilities
146,148,636
69,744,000
Current Tax Liabilities
38,602,505
3,210,000
Borrowings
75,250,000
252,863,000
48,103,000
Provisions
76,029,000
8,358,671
119,607,776
221,399,758
Managed Funds
109,010,000
27,512,633
Medium Term Loan
Long Term Bonds
Long Term Loans
Retirement Benefit Obligations
7,180,000
21,844,000
29,607,000
77,074,000
937,000
46,649,000
9,974,000
50,716,630
Taxation
Deferred Tax Liabilities
5,343,000
1,927,197,002
1,471,901,000
4,133,000
1,830,702
1,300,507
1,293,583,000
292,623,196
569,668,320
397,721
380,000
1,974,000
176,026,485
431,214,000
655,044,000
Deferred Income
Total Liabilities
1,394,912,000
877,086,872

11
12
13
14
15
16
17
18
19
20
SAHEL
MERCHANT
AMAL
ICB
FIDELITY
UTBANK
STANBIC LTD
UNI BANK
TT BANK
B BARODA
Balance Sheet
Assets
9,502,669
77,518,000
52,255,343
22,479,665
58,634,000
39,739,000
115,395,000
46,259,152
34,277,059
9,106,102
62,464,000
21,727,818
9,658,279
151,652,000
43,325,000
98,110,000
31,926,961
45,479,149
1,818,559
7,411,085
185,090,000
104,113,482
115,496,275
203,052,000
35,980,000
71,875,000
41,869,903
86,663,471
48,296,700
187,888,510
47,274,464
212,047,000
315,297,000
343,646,000
220,557,783
263,095,817
8,127,071

Loans and Advances
5,329,626
220,066,000
24,165,490
227,040,000

190,000
10,548,232

Deferred Tax Assets
7,029,000
51,498
Other Assets
1,355,785
18,029,000
33,324,642
10,849,747
14,903,000
47,553,000
24,405,000
23,062,992
28,375,319
6,254,857
15,531,000
8,518,044
2,235,988
10,085,000
18,043,000
10,833,000
29,816,705
5,631,941
96,133
878,000
6,253,663
4,452,609
202,000
496,752
128,126
11,188
Other Investments
17,122
6,021,000

Intangible Asset
1,296,000
299,556
142,000
199,022
Prepayment
386,000
1,309,000
929,000
210,137,000
1,134,000
264,000
1,558,390
Trading Assets
Current Tax Asset
1,065,000
522,306
306,352
2,864,000
Pledged assets
(13,080)
Goodwill
11,388,000
Total Assets
68,643,776
813,844,000
414,603,808
214,497,711
650,949,000
516,632,000
883,919,000
393,493,496
463,852,882
64,244,649
Customer Deposits
41,388,736
652,685,000
370,733,174
110,092,943
548,029,000
377,286,000
729,170,000
307,870,599
239,545,601
33,464,677
Due to Other Banks
4,294,096
56,881,000
14,500,000
28,767,000
22,213,000
19,168,000
13,768,275
43,314,555
46,385
2,050,577
34,388,000
11,737,264
21,997,000
56,096,000
21,658,000
13,735,575
32,336,856
99,616
137,000
13,000
132,440
23,645,154
3,219,700
2,871,354

Borrowings
29,040,788
14,532,000
16,921,565
Provisions
14
60,153
Managed Funds
2,994,000
Medium Term Loan
181,655
8,706,000
Long Term Bonds

Long Term Loans
13,935,568
71,691
289,000
428,000
Taxation
1,354,000
33,136
13,000
Deferred Income
Total Liabilities
126,000
975,000
648,072
2,882,965
774,406,000
353,136,679
341,725,131
830,000
47,805,100
745,308,000
410,906,006
142,038,221
613,475,000
465,546,000
37,012,047

21
22
PRUDENTIAL
INT CONTINENTAL
Balance Sheet
23
24
25
26
GUARANTY
UBA
ACCESS BANK
ZENITH BANK
TRUST BANK
Assets
39,970,284
41,454,000
37,533,080
34,219,745
70,230,986
79,233,000
100,015,735
87,729,700
36,843,017
96,783,000
57,014,671
137,160,748

Loans and Advances
17,481,000
254,152,000
164,064,856
29,956,000
105,744,000
87,195,196
18,211,000
269,893,000
27,498,000
225,514,896
249,087,000

6,024,583

Deferred Tax Assets
Other Assets
374,364
1,275,000
103,571
53,828
5,544,813
24,266,000
6,919,963
20,730,366
2,149,000
5,042,000
19,582,323
20,591,000
16,623,914
7,279,536
6,338,000
12,319,000
123,014,000
6,084,000
526,000
11,000
Other Investments
Intangible Asset
2,492,371
669,000
246,836
47,253
Prepayment
Trading Assets
Current Tax Asset
Pledged assets
59,281,366
796,000

Goodwill
Total Assets
406,577,637
540,856,000
414,899,884
401,320,480
197,675,000
654,041,000
Customer Deposits
338,989,441
410,615,000
286,891,866
310,547,778
91,845,000
552,195,000
Due to Other Banks
8,926,832

Borrowings
18,357,024
45,094,000
11,407,000
189,945
15,491,351
3,096,000
10,706,000
1,062,000
600,180
3,587,597
3,598,000
5,205,000
8,450,109
Provisions
Managed Funds
Medium Term Loan
21,337,753
Long Term Bonds

Long Term Loans
871,000
Taxation
1,267,966
457,000
3,678,000
317,469,853
329,626,726
110,403,000
567,450,000
Deferred Income
Total Liabilities
367,541,263
461,976,000
GCB
SCB
BBG
ECOBANK
HFC BANK
SG-SSB
ADB
FAMB
CAL
NIB
Shareholders Funds
Stated Capital
72,000,000
61,131,000
115,046,000
100,000,000
44,663,834
62,393,558
50,000,000
7,011,930
Retained Earnings
27,120,000
70,000,000
7,832,000
Preference Shares
Capital Surplus
1,796,395
161,000
15,989,000
4,634,139
9,232,693
1,978,460
4,052,823
Income Surplus
85,993,825
32,049,000
6,219,000
72,566,000
5,570,139
17,305,300
31,861,138
(2,353,757)
Statutory Reserve Fund
50,207,541
46,430,000
54,910,000
36,980,000
11,529,172
21,290,786
35,663,217
6,128,014
Regulated Credit Risk Reserve
45,075,493
29,319,000
60,238,000
2,111,000
4,096,614
1,370,429
17,474,363
4,621,857
15,224,000
38,193,000
(48,946,000)
13,858,000
6,356,000
490,000
Deposit for Shares

House Development Reserve
Other Reserves
Share Deals Account
AFS Reserves
743,680
27,052,000
2,943,755
28,018
255,073,254
195,981,000
242,265,000
1,812,285,159
227,646,000
1,409,816,000
1,343,527,000
14,744,000
6,269,450
204,162
Balance Check
Earning Assets
1,707,822
24,855
5,691,000
Minority Interest
Total Share Holders Funds
402,869
71,869,464
1,300,571,000
7,589
116,244,343
291,821,822
143,246,628
563,705,010
19,496,474
78,778,000
777,759,337
164,731,365
66,093,000
425,527,000
513,525,000
CAL
NIB
Profit and Loss Statement
GCB
SCB
BBG
Interest Income
387,483,004
213,941,000
192,796,000
141,526,000
54,417,742
75,731,717
142,841,999
45,263,169
69,750,000
72,685,000
Interest Expense
(103,194,727)
(61,193,000)
(25,767,000)
(32,463,000)
(21,590,927)
(10,190,844)
(37,411,568)
(27,719,769)
(32,675,000)
(45,457,000)
Net Interest Income
284,288,277
152,748,000
167,029,000
109,063,000
32,826,815
65,540,873
105,430,431
17,543,400
37,075,000
27,228,000
Commission and Fees
48,560,677
42,360,000
37,973,000
43,733,000
7,758,575
22,849,617
29,500,894
4,569,177
9,981,000
10,276,000
Fees and Commissions Expense
(2,297,084)
Net Fees and Commission
46,263,593
Gains less losses on fin transac
(3,090,840)
Other Operating Income
3,517,743
SG-SSB
FAMB
(693,000)
37,604,000
42,789,000
7,439,805
22,849,617
7,246,000
20,209,000
1,927,266
5,723,807
273,000
4,267,000
136,469
2,557,615
22,917,000
ADB
(318,770)
12,314,000
Net Gain from Sale of Subsidiary
Total Operating Income
(944,000)
HFC BANK
42,360,000
Net Gains on Fin Instruments (FV)
Sub-Total
(369,000)
ECOBANK
29,500,894
4,569,177
9,288,000
10,276,000
4,833,000
8,223,057
4,692,860
2,617,000
8,682,000
110,400
17,274,000
426,903
22,917,000
37,107,000
24,476,000
2,063,735
8,391,822
8,223,057
4,692,860
7,450,000
8,682,000
330,978,773
218,025,000
241,740,000
176,328,000
42,330,355
96,782,312
143,154,382
26,805,437
53,813,000
46,186,000
(19,644,000)
Credit Impairment Loss
(71,399,655)
(13,576,000)
(20,815,000)
(1,998,655)
(6,512,000)
(3,941,244)
(12,849,000)
Net Operating Income
259,579,118
204,449,000
220,925,000
170,566,000
40,331,700
90,270,312
136,468,898
22,864,193
40,964,000
26,542,000
Operating Expenses
(175,328,349)
(102,936,000)
(114,576,000)
(83,742,000)
(29,763,444)
(63,441,846)
(117,312,893)
(12,565,794)
(28,328,061)
(39,930,000)
84,250,769
101,513,000
106,349,000
86,824,000
10,568,256
26,828,466
19,156,005
10,298,399
12,635,939
(13,388,000)
285,610
14,025,000
3,885,000
2,868,237
Operating Profit
Other Income
(5,762,000)
Other Expenses
Profit Before Exceptional Item
90,709,000
26,828,466
23,000
115,538,000
Profit Before Taxation
84,536,379
115,538,000
85,626,000
90,709,000
(4,241,072)
(5,076,000)
(4,277,000)
(4,536,000)
Taxation
(24,861,909)
(24,229,000)
(22,105,000)
(26,056,000)
(4,119,952)
(6,116,721)
Profit After Tax
55,433,398
86,233,000
59,244,000
60,117,000
12,745,265
19,370,322
33,215,103
55,433,398
86,233,000
59,244,000
60,117,000
12,745,265
19,370,322
33,215,103
(20,723,000)
13,436,493
80,289,807
84,536,379
Exceptional Item
106,349,000
(6,685,484)
4,072,129
17,508,622
(643,405)
99,445,812
14,326,000
10,298,399
12,658,939
938,000
10,298,399
12,658,939
938,000
(64,482,546)
26,828,466
34,963,266
(1,341,423)
(1,748,163)
(514,920)
(630,000)
(2,933,798)
(2,502,000)
1,486,000
6,849,681
9,526,939
2,424,000
6,849,681
9,526,939
2,424,000
Dividend
PAT to Income Surplus Account
SAHEL
MERCHANT
AMAL
ICB
FIDELITY
UTBANK
STANBIC LTD
UNI BANK
TT BANK
B BARODA
Shareholders Funds
Stated Capital
30,059,071
25,000,000
7,200,000
Retained Earnings
30,000,000
63,240,000
11,275,000
46,273,000
25,029,890
91,565,500
25,000,000
8,848,076
1,800,000
Capital Surplus
6,630,000
(10,081,370)

25,990,000
(2,353,976)
Preference Shares
Income Surplus
60,000,000
6,834,556
19,064,000
16,042,000
679,375
Deposit for Shares
2,726,000
743,402
873,821
7,817,701
7,559,074
4,434,000
8,464,000
5,009,922
19,917,407
873,823
4,068,773
7,254,392
790,000
1,347,000
2,739,047
1,292,949
377,448
(15,388,672)

Other Reserves
181,600
107,510
Share Deals Account

AFS Reserves
3,534,000
503,819
Minority Interest
20,838,676
Balance Check
Earning Assets
68,536,000
51,230,909
SAHEL
3,697,802
694,660,000
MERCHANT
72,459,490
313,729,810
AMAL
37,474,000
172,429,018
ICB
51,086,000
109,513,000
566,941,000
FIDELITY
40,356,817
394,602,000
UTBANK
122,127,751
513,631,000
STANBIC LTD
294,354,647
UNI BANK
27,232,602
395,238,437
TT BANK
58,242,330
B BARODA
Interest Income
7,022,521
143,700,000
65,912,443
26,578,513
74,384,000
74,706,000
89,071,000
48,667,332
72,351,110
2,682,227
Interest Expense
(2,945,064)
(72,593,000)
(45,749,125)
(10,583,533)
(45,231,000)
(40,429,000)
(29,753,000)
(27,934,101)
(23,593,514)
(1,028,490)
Net Interest Income
4,077,457
71,107,000
20,163,318
15,994,980
29,153,000
34,277,000
59,318,000
20,733,231
48,757,596
1,653,737
Commission and Fees
1,604,041
20,872,000
10,072,609
2,199,787
10,413,000
4,561,000
19,736,000
9,648,044
12,154,690
246,214

(995,000)
1,604,041
20,872,000
10,072,609
2,199,787
10,413,000
4,561,000

18,741,000
(269,068)
9,648,044
11,885,622
246,214
3,268,551
6,314,236
246,320
21,580,000
782,283
7,915,000
1,253,309
3,186,523
7,337,000
6,855,000
(45,000)

Sub-Total
782,283
7,915,000
1,253,309
3,186,523
7,337,000
6,855,000
21,535,000
3,268,551
6,314,236
246,320
6,463,781
99,894,000
31,489,236
21,381,290
46,903,000
45,693,000
99,594,000
33,649,826
66,957,454
2,146,271

Operating Expenses
Operating Profit
(41,268,000)
(20,039,810)
(5,904,000)
(7,003,000)
(12,000,000)
6,463,781
58,626,000
11,449,426
20,443,448
40,999,000
38,690,000
87,594,000
33,297,888
52,522,704
1,725,830
(10,089,550)
(50,603,000)
(27,715,896)
(13,140,052)
(33,951,000)
(28,785,000)
(58,434,000)
(26,465,707)
(30,086,158)
(1,108,181)
(3,625,769)
8,023,000
(16,266,470)
7,303,396
7,048,000
9,905,000
29,160,000
6,832,181
22,436,546
617,649
Other Income
(937,842)
21,000
(14,434,750)
(420,441)
40,000
Other Expenses
(351,938)
(3,625,769)
8,044,000
(16,266,470)
7,303,396
7,088,000
9,905,000
29,160,000
6,832,181
22,436,546
617,649
(3,625,769)
8,044,000
(16,266,470)
7,303,396
7,088,000
9,905,000
29,160,000
6,832,181
22,436,546
617,649
Exceptional Item
Taxation
Profit After Tax
(3,053,000)
(132,171)
(365,170)
(333,617)
(1,714,000)
(341,609)
(1,121,827)
(1,879,907)
(2,090,000)
(8,372,000)
(1,743,059)
(6,727,538)
(126,351)
(3,625,769)
4,991,000
(16,732,258)
5,058,319
4,998,000
9,905,000
19,074,000
4,747,513
14,587,181
491,298
(3,625,769)
4,991,000
(16,732,258)
5,058,319
4,998,000
9,905,000
19,074,000
4,747,513
14,587,181
491,298
Dividend
PRUDENTIAL
INT CONTINENTAL
GUARANTY
UBA
ACCESS BANK
ZENITH BANK
Shareholders Funds
Stated Capital
25,100,000
Retained Earnings
60,396,000
76,228,261
74,659,061
77,937,000
61,221,000
(10,210,000)
6,894,958
(11,598,303)
3,634,000
3,573,000
Preference Shares
Capital Surplus
5,500,000
Income Surplus
1,830,498
6,458,796
10,081,000
13,798,244
4,956,331
4,368,000
17,228,000
147,080
18,613,000
508,568
3,676,665
1,333,000
4,569,000
39,036,374
78,880,000
97,430,031
71,693,754
87,272,000
86,591,000

Deposit for Shares
Other Reserves
Share Deals Account
AFS Reserves
Minority Interest
Balance Check
Earning Assets
338,613,482
PRUDENTIAL
452,601,000
INT CONTINENTAL
294,191,154
GUARANTY
338,989,752
UBA
48,167,000
ACCESS BANK
375,637,000
ZENITH BANK
Interest Income
55,232,489
66,359,000
50,723,964
37,450,517
20,728,000
59,790,000
Interest Expense
(29,831,951)
(38,973,000)
(18,424,129)
(13,209,810)
(5,651,000)
(26,648,000)
Net Interest Income
25,400,538
27,386,000
32,299,835
24,240,707
15,077,000
33,142,000
Commission and Fees
9,015,289
16,166,000
11,904,395
14,902,828
1,803,000
21,460,000
9,015,289
16,166,000
11,904,395
14,902,828
1,803,000
21,460,000
4,442,534
7,771,116
5,845,000

11,498,000
1,787,613
6,593,000
2,901,000
5,603,000

Sub-Total
1,787,613
18,091,000
4,442,534
7,771,116
5,845,000
8,504,000
36,203,440
61,643,000
48,646,764
46,914,651
22,725,000
63,106,000
(1,687,862)
(12,639,000)
(4,120,223)
(4,721,885)
34,515,578
49,004,000
44,526,541
42,192,766
Operating Expenses
(662,000)
(9,028,000)
22,063,000
54,078,000
(29,878,867)
(39,355,000)
(25,128,969)
(28,268,183)
(9,760,000)
(37,658,000)
Operating Profit
4,636,711
9,649,000
19,397,572
13,924,583
12,303,000
16,420,000
Other Income
1,187,889
13,924,583
12,303,000
16,420,000
13,924,583
12,303,000
16,420,000
Other Expenses
58,694
0
5,824,600
9,649,000
19,456,266
5,824,600
9,649,000
19,456,266
Exceptional Item
(291,230)
(482,000)
(696,229)
Taxation
(1,239,207)
(4,026,000)
(821,000)
(5,093,794)
(4,012,105)
(4,695,000)
Profit After Tax
4,294,163
5,141,000
14,362,472
9,216,249
12,303,000
10,904,000
4,294,163
5,141,000
14,362,472
9,216,249
12,303,000
10,904,000
Dividend
Ratios
GCB
SCB
BBG
ECOBANK
HFC BANK
SG-SSB
ADB
FAMB
CAL
NIB
GCB
SCB
BBG
ECOBANK
HFC BANK
SG-SSB
ADB
FAMB
CAL
NIB
Capital Account Management Ratios
Leverage Multiplier (Av. Assets/Av Equity)
8.95
8.64
7.26
6.72
5.95
5.62
6.63
15.54
7.02
9.99
7.28%
2.91%
4.77%
1.16%
1.12%
2.18%
1.16%
3.76%
5.01%
6.01%
Profit Before Tax Margin (PBT/Total Income)
25.52%
49.79%
35.42%
50.33%
38.74%
27.72%
15.65%
38.42%
23.51%
1.55%
Profit Margin (PAT/Total Income)
16.73%
37.16%
24.51%
33.36%
28.20%
20.01%
14.87%
25.55%
17.70%
4.01%
Asset Yield (Total Income/Av Assets)
16.14%
15.11%
15.69%
12.39%
14.45%
15.33%
25.47%
10.78%
11.18%
9.57%
Return on Av. Assets *
2.70%
5.61%
3.84%
4.13%
4.07%
3.07%
3.79%
2.76%
1.98%
0.38%
Return on Av. Equity *
24.18%
48.51%
27.90%
27.76%
24.25%
17.24%
25.08%
42.81%
13.89%
3.83%
0.53%
Credit Risk Management Ratios (Asset

Quality)
Credit Impairment Charge/Gross Loans and
Advances
Earnings
Return on Av Earning Assets *

Net Interest Income Margin (Net Interest
Income/Average Earning Assets)
Non Interest Income to Total Operating
Income
3.18%
7.10%
4.95%
4.82%
5.23%
3.83%
5.01%
3.87%
2.35%
16.28%
12.58%
13.95%
8.75%
13.48%
12.97%
15.91%
9.92%
9.16%
5.93%
14.11%
29.94%
18.67%
38.15%
22.45%
32.17%
26.35%
34.55%
31.10%
41.05%
Yield on Interest Earning Assets
21.50%
15.18%
26.83%
11.06%
18.65%
13.44%
18.37%
27.58%
16.39%
15.23%
45.30%
30.48%
46.08%
33.99%
59.27%
61.93%
7.13%
45.58%
51.29%
56.29%
52.97%
47.21%
47.40%
47.49%
70.31%
65.55%
81.95%
46.88%
52.64%
86.45%
22.20%
17.61%
16.10%
11.36%
22.34%
14.98%
21.56%
25.60%
17.23%
15.84%
Cost Management Ratios

Overhead Burden Ratio (Operating ExpenseOther Income/NII)
Cost Income ratio (Operating Expense/Total
Operating Income)
Interest Rate Risk Management Ratios

Assets Interest Yield (Gross Interest
Break Even Yield (Interest Expense/Average
Assets)
Net Interest Income to Gross Interest
Income
5.91%
5.04%
2.15%
2.60%
8.86%
2.02%
5.65%
15.68%
8.07%
9.91%
73.37%
71.40%
86.64%
77.06%
60.32%
86.54%
73.81%
38.76%
53.15%
37.46%
26.63%
28.60%
13.36%
22.94%
39.68%
13.46%
26.19%
61.24%
46.85%
62.54%
6.19%
5.60%
2.36%
2.91%
13.79%
2.06%
6.98%
22.60%
11.56%
9.11%
Cash to Deposits Ratio
17.29%
12.79%
17.01%
12.92%
20.68%
14.18%
17.40%
13.23%
13.37%
21.01%
Liquid Assets to Deposits
67.15%
52.35%
100.00%
84.63%
92.67%
67.66%
54.85%
62.08%
73.15%
58.11%
Advances to Deps
58.84%
42.76%
39.86%
44.44%
114.43%
60.31%
107.63%
85.44%
90.83%
65.55%
Int Earning Investment to Total Deposit
29.82%
52.00%
10.64%
42.01%
48.59%
21.09%
30.95%
39.90%
41.64%
18.08%
Advances & Int earning Inv to Deps
88.66%
94.76%
50.50%
86.45%
163.03%
81.40%
138.58%
125.34%
132.47%
83.63%
Earning Assets to Total Assets
83.05%
84.53%
82.06%
85.49%
80.06%
82.18%
76.23%
84.25%
83.67%
71.21%
Interest Expense to Gross Interest Income

Funding Cost (Interest Expense to Deposits)
Liquidity and Investment Management
Ratios
Ratios
SAHEL
MERCHANT
AMAL
ICB
FIDELITY
UTBANK
STANBIC LTD
UNI BANK
TT BANK
B BARODA
SAHEL
MERCHANT
AMAL
ICB
FIDELITY
UTBANK
STANBIC LTD
UNI BANK
TT BANK
B BARODA
3.86
12.24
24.93
2.86
14.55
9.93
8.14
10.17
4.76
2.23
0.00%
18.18%
10.67%
1.98%
2.78%
2.22%
3.49%
0.16%
5.49%
5.17%
-56.09%
8.05%
-51.66%
34.16%
15.10%
21.68%
29.28%
20.30%
33.51%
28.78%
-56.09%
5.00%
-53.14%
23.66%
10.65%
21.68%
19.15%
14.11%
21.79%
22.89%
13.77%
12.47%
8.27%
10.70%
9.26%
12.54%
12.46%
10.97%
17.27%
5.39%
-7.72%
0.62%
-4.39%
2.53%
0.99%
2.72%
2.39%
1.55%
3.76%
1.23%
-29.78%
7.62%
-109.54%
7.23%
14.35%
27.00%
19.43%
15.74%
17.91%
2.75%

Income
-11.56%
0.77%
-5.64%
3.14%
1.13%
3.46%
4.07%
2.10%
4.48%
1.37%
13.00%
10.96%
6.79%
9.94%
6.61%
11.98%
12.64%
9.19%
14.97%
4.62%
36.92%
28.82%
35.97%
25.19%
37.84%
24.98%
40.44%
38.39%
27.18%
22.95%
17.26%
20.69%
21.01%
15.41%
13.12%
18.93%
17.34%
16.53%
18.31%
4.61%
208.11%
41.78%
87.50%
68.40%
80.60%
70.67%
66.92%
81.11%
37.33%
52.12%
156.09%
50.66%
88.02%
61.46%
72.39%
63.00%
58.67%
78.65%
44.93%
51.63%
22.38%
22.16%
22.20%
16.52%
16.86%
26.10%
18.98%
21.58%
22.21%
7.50%

Quality)
Advances
Earnings

Operating Income)

Assets)
Income
9.39%
11.19%
15.41%
6.58%
10.25%
14.13%
6.34%
12.38%
7.24%
2.88%
58.06%
49.48%
30.59%
60.18%
39.19%
45.88%
66.60%
42.60%
67.39%
61.66%
41.94%
50.52%
69.41%
39.82%
60.81%
54.12%
33.40%
57.40%
32.61%
38.34%
7.12%
11.12%
12.34%
9.61%
8.25%
10.72%
4.08%
9.07%
9.85%
3.07%
22.96%
11.88%
14.10%
20.42%
10.70%
10.53%
15.83%
15.03%
14.31%
15.93%
88.35%
49.81%
48.04%
134.10%
75.42%
31.55%
39.14%
39.00%
69.47%
165.68%
Advances to Deps
58.39%
34.79%
50.68%
42.94%
38.69%
83.57%
47.13%
71.64%
109.83%
24.29%
17.91%
62.08%
28.08%
104.91%
37.05%
9.54%
9.86%
13.60%
36.18%
144.32%
76.29%
96.86%
78.76%
147.85%
75.74%
93.11%
56.99%
85.24%
146.01%
168.61%
74.63%
85.36%
75.67%
80.39%
87.09%
76.38%
58.11%
74.81%
85.21%
90.66%

Ratios
Ratios
PRUDENTIAL
INT CONTINENTAL
GUARANTY
UBA
ACCESS BANK
ZENITH BANK
PRUDENTIAL
INT CONTINENTAL
GUARANTY
UBA
ACCESS BANK
ZENITH BANK
INDUSTRY
AVERAGE
MAXIMUM
BANK
MINIMUM
BANK
11.70
7.25
3.77
5.00
1.76
7.55
8.19
24.93
1.76
0.75%
5.07%
3.00%
5.42%
3.64%
3.35%
4.10%
18.18%
0.00%
15.58%
15.65%
39.95%
29.68%
54.14%
26.02%
21.95%
54.14%
-56.09%
11.48%
8.34%
29.49%
19.64%
54.14%
17.28%
15.08%
54.14%
-56.09%
10.02%
12.68%
13.90%
13.99%
15.55%
19.30%
13.26%
25.47%
5.39%
1.15%
1.06%
4.10%
2.75%
8.42%
3.33%
2.19%
8.42%
-7.72%
13.47%
7.67%
15.47%
13.74%
14.82%
25.19%
12.25%
48.51%
-109.54%
1.40%
1.30%
5.71%
3.29%
22.85%
5.81%
3.25%
22.85%
-11.56%

Quality)
Advances
Earnings

Income
8.27%
6.95%
12.85%
8.65%
28.00%
17.65%
11.61%
28.00%
4.62%
29.84%
55.57%
33.60%
48.33%
33.65%
47.48%
32.91%
55.57%
14.11%
16.61%
14.66%
17.24%
11.05%
43.03%
15.92%
17.92%
43.03%
4.61%
77.46%
84.67%
40.76%
55.14%
52.78%
48.87%
61.21%
208.11%
7.13%
82.53%
63.84%
51.66%
60.25%
42.95%
59.67%
64.82%
156.09%
42.95%
17.97%
16.84%
20.18%
13.36%
38.50%
31.83%
20.00%
38.50%
7.50%

Operating Income)

Assets)
Income
9.71%
9.89%
7.33%
4.71%
10.50%
14.19%
8.38%
15.68%
2.02%
45.99%
41.27%
63.68%
64.73%
72.74%
55.43%
58.61%
86.64%
30.59%
54.01%
58.73%
36.32%
35.27%
27.26%
44.57%
41.39%
69.41%
13.36%
8.80%
9.49%
6.42%
4.25%
6.15%
4.83%
8.01%
22.60%
2.06%
11.79%
10.10%
13.08%
11.02%
19.03%
46.03%
16.25%
46.03%
10.10%
45.15%
52.96%
67.82%
92.10%
51.65%
65.18%
70.31%
165.68%
31.55%
Advances to Deps
66.53%
60.66%
47.81%
28.08%
19.83%
48.88%
59.38%
114.43%
19.83%
10.87%
30.27%
19.87%
52.83%
32.62%
19.15%
37.07%
144.32%
9.54%
77.39%
90.93%
67.68%
80.91%
52.44%
68.03%
96.45%
168.61%
50.50%
83.28%
83.68%
70.91%
84.47%
24.37%
57.43%
77.12%
90.66%
24.37%

Ratios
Ratios
GCB
SCB
BBG
ECOBANK
HFC BANK
SG-SSB
ADB
FAMB
CAL
NIB
GCB
SCB
BBG
ECOBANK
HFC BANK
SG-SSB
ADB
FAMB
CAL
NIB

Quality)
Advances
24.00
11.00
17.00
6.00
4.00
8.00
5.00
16.00
18.00
23.00
15.00
3.00
7.00
2.00
5.00
13.00
20.00
6.00
16.00
24.00
17.00
2.00
7.00
3.00
5.00
12.00
18.00
6.00
15.00
24.00
4.00
8.00
5.00
17.00
9.00
7.00
1.00
20.00
18.00
23.00
14.00
2.00
6.00
3.00
5.00
10.00
7.00
11.00
17.00
24.00
9.00
1.00
3.00
4.00
8.00
12.00
7.00
2.00
17.00
23.00
15.00
2.00
7.00
8.00
5.00
12.00
6.00
11.00
17.00
24.00
3.00
12.00
6.00
19.00
7.00
9.00
4.00
16.00
18.00
25.00
26.00
16.00
25.00
7.00
24.00
14.00
20.00
11.00
15.00
4.00
4.00
20.00
3.00
24.00
8.00
22.00
9.00
2.00
16.00
19.00
Earnings

Income

Operating Income)
7.00
2.00
9.00
3.00
16.00
17.00
1.00
8.00
11.00
15.00
11.00
4.00
5.00
6.00
19.00
18.00
22.00
3.00
10.00
24.00
9.00
16.00
21.00
25.00
6.00
23.00
12.00
4.00
17.00
22.00
8.00
6.00
2.00
3.00
14.00
1.00
7.00
26.00
13.00
18.00
5.00
7.00
1.00
3.00
13.00
2.00
4.00
24.00
17.00
25.00
5.00
7.00
1.00
3.00
13.00
2.00
4.00
24.00
17.00
25.00
10.00
8.00
2.00
3.00
25.00
26.00
15.00
1.00
4.00
10.00

Assets)
Income
Ratios
Cash and liquid assets to Deposits Ratio
8.00
20.00
9.00
19.00
4.00
14.00
7.00
17.00
16.00
3.00
13.00
19.00
3.00
7.00
4.00
12.00
17.00
15.00
9.00
16.00
Advances to Deps
12.00
20.00
21.00
18.00
1.00
11.00
3.00
5.00
4.00
9.00
15.00
5.00
24.00
7.00
6.00
17.00
13.00
9.00
8.00
20.00
12.00
9.00
26.00
13.00
2.00
16.00
5.00
7.00
6.00
15.00
12.00
6.00
14.00
3.00
16.00
13.00
18.00
8.00
10.00
22.00
Ratios
SAHEL
MERCHANT
AMAL
ICB
FIDELITY
UTBANK
STANBIC LTD
UNI BANK
TT BANK
B BARODA
SAHEL
MERCHANT
AMAL
ICB
FIDELITY
UTBANK
STANBIC LTD
UNI BANK
TT BANK
B BARODA

Quality)
Advances
1.00
26.00
25.00
7.00
10.00
9.00
14.00
2.00
22.00
20.00
26.00
23.00
25.00
8.00
22.00
17.00
11.00
26.00
23.00
25.00
8.00
21.00
11.00
14.00
18.00
9.00
12.00
19.00
10.00
12.00
15.00
25.00
21.00
24.00
14.00
9.00
16.00
19.00
3.00
26.00
26.00
23.00
25.00
15.00
22.00
25.00
21.00
26.00
22.00
16.00
13.00
16.00
18.00
8.00
19.00
5.00
10.00
13.00
11.00

Income
26.00
23.00
25.00
16.00
24.00
22.00
13.00
10.00
18.00
9.00
8.00
14.00
23.00
15.00
20.00
24.00
13.00
11.00
17.00
5.00
26.00
9.00
18.00
10.00
12.00
6.00
5.00
21.00
8.00
22.00
5.00
6.00
19.00
23.00
18.00
23.00
7.00
11.00
15.00
10.00
26.00
26.00
6.00
26.00
7.00
25.00
19.00
22.00
20.00
18.00
23.00
4.00
12.00
25.00
15.00
20.00
16.00
12.00
21.00
2.00
8.00
5.00
10.00
8.00
20.00
18.00
3.00
14.00
11.00
7.00
26.00
15.00
21.00
25.00
10.00
19.00
23.00
9.00
22.00
11.00
4.00
15.00
18.00
26.00
14.00
23.00
20.00
9.00
21.00
8.00
12.00
15.00
18.00
26.00
14.00
23.00
20.00
9.00
21.00
8.00
12.00
14.00
5.00
3.00
8.00
13.00
6.00
22.00
11.00
7.00
23.00
2.00
21.00
15.00
5.00
24.00
25.00
11.00
12.00
13.00
10.00
6.00
21.00
22.00
2.00
8.00
26.00
24.00
25.00
10.00
1.00
Advances to Deps
13.00
23.00
14.00
19.00
22.00
6.00
17.00
7.00
2.00
25.00
21.00
3.00
16.00
2.00
10.00
26.00
25.00
22.00
11.00
1.00
20.00
8.00
18.00
3.00
21.00
10.00
24.00
14.00
4.00
1.00
21.00
4.00
19.00
15.00
2.00
17.00
24.00
20.00
5.00
1.00
Earnings

Operating Income)

Assets)
Income

Ratios
Ratios
PRUDENTIAL
INT CONTINENTAL
GUARANTY
UBA
ACCESS BANK
ZENITH BANK
PRUDENTIAL
INT CONTINENTAL
GUARANTY
UBA
ACCESS BANK
ZENITH BANK

Quality)
Advances
3.00
19.00
12.00
21.00
15.00
13.00
21.00
19.00
4.00
10.00
1.00
14.00
20.00
22.00
4.00
13.00
1.00
16.00
22.00
13.00
11.00
10.00
6.00
2.00
20.00
21.00
4.00
12.00
1.00
9.00
19.00
20.00
14.00
18.00
15.00
6.00

Income
19.00
21.00
4.00
14.00
1.00
3.00
21.00
22.00
10.00
20.00
1.00
2.00
17.00
1.00
13.00
2.00
12.00
3.00
14.00
21.00
13.00
25.00
1.00
17.00
21.00
24.00
5.00
14.00
13.00
10.00
23.00
17.00
9.00
14.00
1.00
13.00
15.00
19.00
13.00
24.00
1.00
2.00
16.00
17.00
12.00
5.00
20.00
24.00
19.00
22.00
11.00
10.00
6.00
16.00
19.00
22.00
11.00
10.00
6.00
16.00
12.00
9.00
16.00
21.00
18.00
20.00
22.00
26.00
18.00
23.00
6.00
1.00
23.00
18.00
11.00
5.00
20.00
14.00
Earnings

Operating Income)

Assets)
Income

Ratios
Advances to Deps
8.00
10.00
16.00
24.00
26.00
15.00
23.00
14.00
18.00
4.00
12.00
19.00
19.00
11.00
23.00
17.00
25.00
22.00
11.00
9.00
23.00
7.00
26.00
25.00

1
GCB
Balance Sheet
Assets
Net Loans and Advances
Deferred Tax Assets
Other Assets
Other Investments
Investment/Leasehold Properties
Long Term Operating Lease Prepaid
Intangible Asset
Prepayment
Trading Assets
Current Tax Assets
Pledged Assets
Goodwill
Total Assets
Customer Deposits
Due to Other Banks
Borrowings
Provisions
Managed Funds
Medium Term Loan
Long Term Bonds
Long Term Loans
SCB
BBG
ECOBANK
149,406,000
186,307,292
106,784,149
110,000,000
1,265,516,727
281,509,000
130,189,000
121,375,000
359,138,000
408,538,000
155,456,000
110,751,000
104,162,000
442,806,000
268,534,000
0
456,159,000
0
10,627,231
100,000
0
8,527,324
35,842,204
49,655,322
2,983,000
84,791,000
15,590,000
513,717,000
427,362,000
78,419,000
30,734,000
36,988,000
51,918,000
24,363,000
40,665,000
44,015,000
5
HFC BANK
6
SG-SSB
7
ADB
8
FAMB
10
NIB
24,383,921
12,566,994
21,901,992
70,393,711
106,337,437
44,378,984
75,890,943
48,952,351
125,593,869
19,974,948
37,305,958
57,016,448
33,563,000
94,432,000
75,138,000
51,233,000
56,231,000
39,106,000
160,188,812
296,218,660
372,864,956
94,176,589
79,026,718
214,715,000
284,488,000
721,273
5,257,796
744,151
8,863,106
8,723,512
289,723
341,649
22,519,442
29,338,605
73,745,535
25,058,866
12,458,696
260,237
4,609,998
6,048,834
2,900,000
4,374,850
0
24,273,000
11,883,000
0
0
0
9
CAL
5,232,000
15,018,000
1,069,000
1,221,000
54,634,000
31,569,000
37,977,000
0
3,630,000
437,509
541,000
2,353,204
0
0
2,118,000
2,540,000
17,750,000
1,884,000
52,261
1,922,666,249
1,404,213,000
1,445,206,000
1,386,874,000
261,101,557
576,694,386
734,565,216
301,661,379
452,812,000
543,652,000
1,259,470,137
0
121,670,954
6,282,316
331,800,000
0
833,084,000
11,435,000
90,597,000
6,616,000
275,516,000
27,387,000
933,888,000
208,987,000
62,092,000
922,077,000
90,127,000
84,703,000
908,000
82,499,000
122,705,215
35,177,877
8,965,012
388,646,975
32,319,372
46,059,582
425,144,815
171,457,113
84,626,718
12,911,295
21,887
50,000
268,076,000
9,526,000
21,817,000
522,000
92,691,000
336,718,000
13,378,543
99,602,073
88,201,147
20,089,610
0
0
0
0
9,937,000
5,969,000
46,964,998
21,499,000
74,721,000
742,000
45,882,000
Taxation
Deferred Income
Total Liabilities
Shareholders Funds
Stated Capital
Retained Earnings
Preference Shares
Capital Surplus
Income Surplus
Deposit for Shares
Other Reserves
Share Deals Account
Availabe For Sale Reserves
Minority Interest
Balance check
Earning Assets
Interest Income
Interest Expense
Net Interest Income
Commission and Fees
Sub-Total
Operating Expenses
Operating Profit
Other Income
Other Expense
Exceptional Item
Taxation
Profit After Tax
Dividend
0
0
0
1,719,223,407
0
0
1,244,635,000
72,000,000
1,344,619
49,510,109
43,752,937
36,835,177
0
0
0
0
41,855,000
660,414
0
227,852,059
1,146,503
0
468,172,432
3,535,000
0
612,948,035
0
0
289,156,623
1,756,000
1,262,728,000
1,147,000
0
1,181,461,000
394,388,000
483,097,000
61,131,000
115,046,000
100,000,000
17,241,459
62,393,558
50,000,000
7,011,930
25,000,000
70,000,000
57,339,000
37,404,000
0
161,000
(22,170,000)
25,288,000
58,861,000
15,491,000
59,041,000
29,654,000
2,716,000
562,010
3,381,388
9,890,241
1,239,462
9,232,693
17,661,162
16,290,786
0
15,371,581
6,949,811
27,359,441
21,936,348
4,052,823
(3,621,895)
2,910,257
2,258,102
743,680
0
24,855
2,943,755
3,704,000
(1,489,000)
(114,019)
5,292,000
7,673,000
4,058,000
11,656,000
10,037,000
203,442,842
-
159,578,000
-
182,478,000
-
205,413,000
-
166,403
33,249,498
-
1,679,235,399
1,019,340,000
1,051,830,000
1,191,862,000
195,379,071
447,224,804
547,411,176
188,840,644
384,285,000
FAMB
41,273,164
(30,401,234)
10,871,930
3,596,170
(1,578)
3,594,592
CAL
64,256,000
(41,621,000)
22,635,000
6,906,000
(372,000)
6,534,000
9,622,000
465,000
GCB
266,018,982
(134,311,684)
131,707,298
56,636,297
(813,269)
55,823,028
10,500,824
4,192,701
SCB
155,492,000
(36,073,000)
119,419,000
37,192,000
0
37,192,000
0
25,889,000
14,693,525
202,223,851
(36,675,111)
165,548,740
(140,657,594)
24,891,146
270,833
25,889,000
182,500,000
(15,074,000)
167,426,000
(83,712,000)
83,714,000
5,092,000
25,161,979
(4,521,708)
20,640,271
0
(1,785,683)
18,854,588
18,854,588
35,079,000
(51,129,000)
6,356,000
249,000
108,521,954
-
121,617,181
-
7,558
12,504,756
-
58,424,000
-
60,555,000
404,098,000
BBG
197,325,000
(55,691,000)
141,634,000
30,077,000
(637,000)
29,440,000
17,359,000
271,000
567,000
0
18,197,000
189,271,000
(60,882,000)
128,389,000
(141,584,000)
(13,195,000)
ECOBANK
131,379,000
(48,922,000)
82,457,000
44,204,000
(2,052,000)
42,152,000
28,148,000
1,617,000
HFC BANK
47,566,539
(27,455,873)
20,110,666
5,190,454
(306,240)
4,884,214
1,620,800
107,639
SG-SSB
62,284,913
(10,820,137)
51,464,776
19,935,619
ADB
81,415,938
(39,603,155)
41,812,783
28,627,193
19,935,619
10,806,537
3,302,103
73,640
28,627,193
29,765,000
154,374,000
(9,518,000)
144,856,000
(77,681,000)
67,175,000
5,514,000
1,728,439
26,723,319
(1,995,176)
24,728,143
(22,575,684)
2,152,459
1,319,823
14,182,280
85,582,675
(4,436,000)
81,146,675
(54,237,105)
26,909,570
526,446
14,992,968
(2,847,832)
12,145,136
(13,605,681)
(1,460,545)
88,806,000
0
88,806,000
(2,093,000)
(24,124,000)
62,589,000
(13,195,000)
(10,311,000)
(23,506,000)
72,689,000
3,472,282
26,909,570
6,548,424
76,988,400
(15,896,510)
61,091,890
(61,947,745)
(855,855)
15,852,975
(1,663,051)
14,997,120
3,472,282
(157,939)
(1,116,589)
2,197,754
26,909,570
(672,739)
(6,943,762)
19,293,069
14,997,120
(666,703)
(23,506,000)
72,689,000
(1,641,000)
(17,195,000)
53,853,000
62,589,000
(23,506,000)
53,853,000
2,197,754
19,293,069
6,548,424
526,446
NIB
75,580
(46,090)
29,490
7,735,000
7,735,000
9,221,000
9,221,000
16,985,490
(32,022,000)
(15,036,510)
(36,158,000)
(51,194,510)
672,000
(1,460,545)
10,087,000
39,256,000
(3,476,000)
35,780,000
(25,450,000)
10,330,000
185,000
0
10,515,000
10,515,000
(263,000)
(1,949,000)
8,303,000
(50,522,510)
14,330,417
(1,460,545)
0
(321,702)
(1,782,247)
14,330,417
(1,782,247)
8,303,000
(50,522,510)
(50,522,510)
(50,522,510)
11
SAHEL
2,543,278
3,483,325
0
7,923,377
12
MERCHANT
65,457,000
172,841,000
93,487,000
0
336,207,000
13
AMAL
14
ICB
27,719,695
43,698,422
73,716,629
162,655,235
18,416,009
4,425,472
110,963,054
175,279
33,824,895
15
FIDELITY
UTBANK
16
17
STANBIC LTD
18
UNI BANK
34,178,000
39,887,000
99,164,000
176,524,000
19
397,000
39,490,000
61,000
72,590,000
84,261,000
79,066,000
30,409,604
22,053,188
23,952,405
33,822,727
42,548,222
39,723,210
1,682,342
1,641,432
7,321,813
138,281,000
261,374,000
110,772,545
173,950,282
4,315,785
12,319,689
20,385,098
17,262,569
4,009,501
202,000
23,437
3,733
140,573
186,644
232,795
60,115
TT BANK
20
B BARODA
0
114,786
0
2,134,715
6,040,889
213,420
10,519,946
1,719,749
3,196,170
6,576,000
5,190,000
129,000
22,943,000
6,921,000
8,892,000
42,506,000
11,401,000
401,000
257,347
1,360,823
782,000
42,000
5,925,000
312,000
635,000
406,890
95,250,000
14,165,000
1,124,000
25,254,041
7,510,950
6,303,946
9,709,000
48,000
138,978,000
0
3,786,000
2,778,368
87,411
8,810,000
2,437
25,232,158
789,276,000
346,858,918
185,268,071
362,478,000
19,173,121
1,000,518
1,488,147
510,624,000
100,719,000
114,160,000
300,980,131
0
14,248,669
85,043,133
295,149,000
20,010,000
11,978,000
639,000
0
2,994,891
29,826,848
0
211,921,000
165,275,000
0
23,226,000
714,115,000
219,979,940
311,751,306
15,375,874
499,729,000
91,483,000
11,456,000
347,000
184,843,593
0
9,374,801
0
5,468,435
237
163,850,105
59,337,209
28,850,845
5,214,116
0
145,112
139,490
1,429,400
6,986,000
0
4,766,582
57,648
2,000,000
0
18,426,510
1,328,000
11,923
2,028
511,000
21,719,434
726,831,000
320,007,305
117,866,900
330,287,000
9,297,500
25,000,000
7,200,000
60,000,000
38,663
25,990,000
(5,906,409)
1,800,000
6,630,000
14,130,000
14,885,000
130,182
1,911,662
7,817,701
3,500,697
6,421,553
5,029,914
2,332,594
1,243,000
2,007,000
516,000
126,000
1,015,000
189,642,000
5,223,000
376,000
11,675,000
627,275,000
4,000,000
13,478,000
62,435,000
24,405,000
334,066
553,608
200,021,132
271,018,277
6,928,118
7,534,965
25,000,000
1,861,585
7,000,000
7,714,059
555,631
2,636,165
1,517,988
3,511,000
1,290,000
12,623,819
985,848
628,172
628,174
0
191,410
(8,549)
2,435,000
261,777
3,512,724
-
62,445,000
-
26,851,613
-
67,401,171
-
32,191,000
-
22,279,000
-
86,840,000
-
19,958,808
-
40,733,029
-
8,447,756
-
11,521,488
602,535,000
280,070,286
149,388,700
315,575,000
177,832,000
424,701,000
156,778,138
256,221,714
13,279,030
SAHEL
2,413,031
(1,121,198)
1,291,833
341,683
0
341,683
MERCHANT
109,887,000
(55,006,000)
54,881,000
10,355,000
ICB
23,005,178
(12,035,388)
10,969,790
1,768,878
FIDELITY
51,439,000
(36,190,000)
15,249,000
5,228,000
UTBANK
67,612,000
(36,738,000)
30,874,000
1,187,000
1,768,878
5,228,000
1,187,000
STANBIC LTD
78,696,000
(36,308,000)
42,388,000
14,602,000
(944,000)
13,658,000
21,905,000
UNI BANK
33,892,289
(20,519,469)
13,372,820
5,963,222
10,355,000
AMAL
57,565,430
(40,746,911)
16,818,519
8,556,391
0
8,556,391
5,963,222
TT BANK
58,490,675
(27,819,486)
30,671,189
6,897,025
(118,800)
6,778,225
25,540,000
7,760,434
902,330
5,475,000
3,213,000
5,450,906
6,710,080
212,464
246,677
1,880,193
(172,981)
1,707,212
(6,023,120)
(4,315,908)
25,540,000
90,776,000
(40,879,000)
49,897,000
(40,775,000)
9,122,000
14,000
7,760,434
33,135,344
(4,458,007)
28,677,337
(19,938,075)
8,739,262
902,330
13,640,998
(2,674,498)
10,966,500
(3,737,187)
7,229,313
3,213,000
35,274,000
(8,573,000)
26,701,000
(16,996,000)
9,705,000
21,905,000
77,951,000
(31,552,000)
46,399,000
(43,486,000)
2,913,000
354,000
5,450,906
24,786,948
304,456
25,091,404
(21,913,206)
3,178,198
6,710,080
44,159,494
(4,402,656)
39,756,838
(23,971,728)
15,785,110
212,464
2,039,261
(45,000)
1,994,261
(815,588)
1,178,673
(4,315,908)
9,136,000
8,739,262
7,229,313
5,475,000
25,952,000
(1,588,000)
24,364,000
(21,142,000)
3,222,000
44,000
0
3,266,000
9,705,000
3,267,000
3,178,198
15,785,110
0
1,178,673
(4,315,908)
9,136,000
9,705,000
(3,151,000)
5,985,000
7,229,313
0
(270,822)
6,958,491
3,266,000
(4,315,908)
8,739,262
(185,000)
(2,095,589)
6,458,673
(1,044,000)
2,222,000
(2,184,000)
7,521,000
3,267,000
(977,000)
(1,297,000)
993,000
3,178,198
(79,455)
(571,659)
2,527,084
15,785,110
(496,544)
(4,107,130)
11,181,436
(4,315,908)
5,985,000
6,458,673
6,958,491
2,222,000
7,521,000
2,527,084
11,181,436
246,677
993,000
B BARODA
1,913,967
(177,428)
1,736,539
90,258
90,258
1,178,673
(303,346)
875,327
875,327
21
PRUDENTIAL
22
INT CONTINENTAL
30,377,284
59,493,141
33,931,842
182,511,388
39,163,000
60,333,000
63,003,000
3,117,000
208,894,000
277,583
12,062,221
13,512,307
2,989,000
33,832,000
19,790,000
23
24
25
ACCESS BANK
26
ZENITH BANK
19,563,901
64,432,387
36,914,191
35,323,105
60,513,931
123,091,595
27,553,000
268,425,000
46,583,000
81,121,000
107,280,935
37,979,690
12,933,000
187,857,000
0
7,596,235
14,594,726
0
3,180,554
9,465,067
2,093,000
5,159,000
2,617,000
13,103,000
GUARANTY
TRUST BANK
UBA
6,125,317
1,410,672
814,000
2,149,000
669,000
179,471
364,000
18,000
497,000
35,261,780
47,253
339,701,755
431,790,000
285,823,626
269,601,195
94,685,000
556,601,000
250,570,467
0
18,235,323
329,464,000
179,980,817
199,790,681
37,704,000
4,307,000
5,105,000
493,306
4,818,472
12,273,749
6,926,903
371,442
6,978,000
2,407,000
3,409,000
172,000
2,664,000
468,513,000
0
9,455,000
0
0
45,100,397
0
1,053,358
58,264
34,664
288,000
2,946,000
314,959,545
376,580,000
197,624,608
207,123,690
15,918,000
480,914,000
7,100,000
31,806,000
561,000
76,228,261
2,484,123
74,659,061
0
77,927,000
(106,000)
61,221,000
2,690,000
7,511,000
5,271,000
10,061,000
7,956,376
1,530,258
(13,707,718)
348,206
1,177,956
24,742,210
-
55,210,000
-
88,199,018
-
275,936,371
335,347,000
208,627,513
5,500,000
6,320,562
5,456,920
364,728
PRUDENTIAL
INT CONTINENTAL
49,113,009
67,826,000
(30,031,291)
(48,585,000)
19,081,718
19,241,000
8,093,466
14,963,000
GUARANTY
43,208,605
(14,694,395)
28,514,210
5,401,101
227,000
719,000
11,776,000
0
62,477,505
-
78,767,000
-
75,687,000
-
221,585,216
59,516,000
268,978,000
UBA
26,513,379
(12,947,289)
13,566,090
7,570,451
ACCESS BANK
5,949,000
(1,974,000)
3,975,000
148,000
ZENITH BANK
66,833,000
(44,050,000)
22,783,000
13,501,000
8,093,466
14,963,000
5,401,101
7,570,451
148,000
1,946,240
1,109,000
17,695,000
4,975,146
5,849,921
3,190,000
13,501,000
9,601,000
14,157,000
1,946,240
29,121,424
(1,498,555)
27,622,869
(24,561,478)
3,061,391
568,970
18,804,000
53,008,000
(11,107,000)
41,901,000
(33,744,000)
8,157,000
4,975,146
38,890,457
(2,258,002)
36,632,455
(8,710,059)
27,922,396
4,399
(8,572,848)
19,353,947
(810,822)
18,543,125
5,849,921
26,986,462
(3,743,459)
23,243,003
(22,107,599)
1,135,404
3,190,000
7,313,000
(542,000)
6,771,000
(5,686,000)
1,085,000
23,758,000
60,042,000
(10,491,000)
49,551,000
(30,502,000)
19,049,000
1,135,404
0
1,085,000
0
19,049,000
1,085,000
(245,000)
840,000
19,049,000
(462,000)
(5,188,000)
13,399,000
840,000
13,399,000
3,630,361
0
8,157,000
3,630,361
(201,488)
(392,468)
3,036,405
8,157,000
(204,000)
(1,491,000)
6,462,000
3,036,405
6,462,000
(4,817,138)
13,725,987
1,135,404
(28,385)
(410,606)
696,413
13,725,987
696,413
260237
Ratios
Credit Risk Management Ratios (Asset Quality)
Credit Impairment Charge/Gross Loans and Advances
Earnings
Net Interest Income Margin (Net Interest Income/Average Earning
Assets)
Non Interest Income to Total Operating Income
Overhead Burden Ratio (Operating Expense-Other Income/NII)
Cost Income ratio (Operating Expense/Total Operating Income)
Assets Interest Yield (Gross Interest Income/Average Earning Assets)
Break Even Yield (Interest Expense/Average Assets)
Net Interest Income to Gross Interest Income
Liquidity and Investment Management Ratios

Advances to Deps
Total Income
Liquid Assets
Average Assets/Average Equity
Credit Impairment Charge/Gross Advances
Profit Before Tax/Total Income

Profit After Tax/Total Income
Total Income/Average Assets
Profit After Tax/Average Assets
Profit After Tax/Average Equity
Profit After Tax/Average Earning Assets
Net Interest Income/Average Earning Assets
Non Interest Income to Total Operating Income
Gross Interest Income to Earning Assets
Operating Expense-Other Income/NII

Operating Expense/Total Operating Income
Gross Interest Income/Average Earning Assets

Interest Expense/Average Assets
Net Interest Income plus operating and other income

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GHANA COMMERCIAL BANK LTD.

FINANCIAL RATIO ANALYSIS

Cash In Hand & Balances with BOG

Due From Other Banks

Short Term Investments

Medium Term Investments

Investments Securities - Fair Value

Property Plant and Equipment

Long term Operating lease prepaid

Derivative Financial Instruments

Current Tax Asset

Leasing and Hire Purchase Receivable

Due to Other Banks

Accruals and other Liabilities

Current Tax Liabilities

Medium Term Loan

Long Term Bonds

Long Term Loans

Retirement Benefit Obligations

Derivative Financial Instruments

GHANA COMMERCIAL BANK LTD.

Due From Other Banks

Short Term Investments

Medium Term Investments

Other Loans and Advances

Investments Securities - Fair Value

Property Plant and Equipment

Derivative Financial Instruments

Leasing and Hire Purchase Receivable

Due to Other Banks

Accruals and other Liabilities

Current Tax Liabilities

Medium Term Loan

Long Term Bonds

Derivative Financial Instruments

GHANA COMMERCIAL BANK LTD.

Due From Other Banks

Short Term Investments

Medium Term Investments

Other Loans and Advances

Investments Securities - Fair Value

National Stabilization Levy

Due to Other Banks

Accruals and other Liabilities

Current Tax Liabilities

Long Term Bonds

Statutory Reserve Fund

Regulated Credit Risk Reserve

Deposit for Shares

Share Deals Account

Profit and Loss Statement

Net Interest Income

Commission and Fees

Fees and Commissions Expense

Net Fees and Commission

Gains less losses on fin transac

Other Operating Income

Net Gain from Sale of Subsidiary

Total Operating Income

Net Gains on Fin Instruments (FV)

Credit Impairment Loss

Net Operating Income

Profit Before Taxation