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This chapter summaries all the findings discussed in the proceeding chapter
draw conclusion and also made some recommendations


After a clear analysis of data obtained from Union Bank Plc and UBA Plc,
the researcher was able to present the findings as follow.
Treasury management has gone a long way in helping individuals and
organization, treasury function which is a critical tools use by their
competitors to manage their treasury product and also help the regulatory
authority to regulate the activities of commercial Banks thereby enhance the
performance of the Banking industry.
Academically, the researcher has found out that the evolvement of UBA Plc
and Union Bank Plc to make phenomenal profit, making them careless in
resource utilization and particular their treasury management and inadequate
liquidity had recorded some initial failure on Banks. However, from the data
collection, analysis presented and some personal interview gathered to the
research of treasury management of the two Banks in question. It is very
clear that liquidity management enhance the performance of the Banking

industry. Banks when managing their treasury encounter challenges like risk
management account recoverable and payable etc both with proper
management of risk the Bank will be at a higher level of making profit.
In the overall analysis, the researcher found that Union Bank Plc and UBA
plc to fulfill both short and long term obligation to its customer's base on the
management of liquidity hence, it is a very good means of promoting the
Bank lending.


Treasury function is a critical tool for controlling liquidity. However in
managing the treasury of Banks some of the things have to be done. Changes
in general policy guideline by the regulating authority, sometimes treasury
products are not properly analyzed by Banks.
Treasury management develop administrative techniques conducive to
optimizing the level of disposable assets to be maintained to a company to
prevent Bank in the trading cycle due to lack of cash administrations must
calculate the cash amount best suitable to their level of activity, planning the
timing of the relevant payment and collection and draw up a policy of
investment in assets with high liquidity. Information about Bank treasury is
gathered and also challenges encountered by the Banks on managing their

treasury product which include cash management, risk management. Bank

encounter challenges in managing their risk which includes customer credit







management business disaster recovery risk and managing account

recoverable and payable. From the research work data presented and
analysis, it is seen that liquidity management enhance the performance of the
banking industry.


From the analysis of this research work it has been ascertained that the
absence of the regulating authority (CBN) in treasury management lead to
inadequate resources for packaging, makes the following recommendation.
1. That liquidity management enhances the performance of the banking
2. That increases in the performance of the banking industry increase its
level of profitability.
3. That the inadequate of treasury management has recorded some initial
failure on Banks
4. That the ability of Union and UBA Banks Plc to fulfill both it short and
long term obligation is based on the management of liquidity.

5. That Bank encountered challenges when managing treasury product.

6. That commercial Bank should manage their account recoverable and
payable efficiently and effectively.

Ajaba, C.O (2003) Treasury management financial paper Lagos U.C Publication
Anjamkpa, D (2004) Treasury Management a case study United Bank Of Africa
Plc A Final Year Essay No. 15. 2004
Berner, W (1963): Analysis for financial decisions Ilorin Home wood
Buckley A (2004:9) Multinational Finance. Isa Edition Prentice Hall. Europe
Enyone M (2000), Credit Management Basic Credit Analysis credit Lagos. Ikas
Publication house
Gilbert F.R.S (2000) Principles and practices of Banking American George Belt
and Sons
Orijin J.U (1996) Banking Operations in Nigeria Enugu J.C Roho Publishers
Spiro Herbert T. (2000) finance for the non-finance management New York.

Dept. of Banking and Finance,
School of Business Studies,
Delta State Polytechnic,
Otefe Oghara,
Delta State

Dear Sir/Madam
I am a final year student of Banking and finance Department in the above
named school and currently working on a research project titled Treasury
Management Strategies and Challenges in the Banking industry (A Comparative
analysis of UBA and Union Bank Plc. As a pre-requisite, the questionnaire is being
handed out to collect data for the project work.
This is purely on academic exercise and the information collected would be
treated in confidence. I am therefore soliciting your co-operation to fill the
questionnaire and by providing answers from the group of answers given below
each question.
Thank you so much for your anticipated co-operation

Yours Faithfully,



Instruction: please, tick

Yes ( )


No ( )

1. Age: 18 25year ( ), 26 35year ( ), 36 45year ( ),

46 and above ( )
2. Sex: Male ( ), Female ( )
3. Educational Qualification:
4. Marital status:

ND ( ), HND ( ), BSC ( ) MSC ( )

Married ( ) Single ( )

1. Does liquidity management enhance the performance of the banking

Yes ( )

No ( )

2. Does the performance of the banking industry increase its level of

3. Do your Bank encounter challenges when managing their treasury
product? Yes ( )

No ( )

4. Does your Bank engage in inter Bank trading with other Banks?
Yes ( )

No ( )

5. Does your Bank comply with the CBN guideline on treasury

management? Yes ( )

No ( )

6. Does your Bank conduct adequate staff training on treasury

management? Yes ( )

No ( )