Page 201 - ACCESS BANK ANNUAL REPORTS_eBook

Bank
December 2017
In thousands of Naira
Level 1 Level 2 Level 3 Total
Assets
Investment under management
Government bonds - 357,441 - 357,441
Placements - - 6,283,077 6,283,077
Commercial paper - 6,992,904 - 6,992,904
Nigerian treasury bills 1,972,963 - - 1,972,963
Mutual funds - 2,664,746 - 2,664,746
Eurobonds - 1,986,000 - 1,986,000
Non pledged trading assets
Treasury bills 33,906,748 - - 33,906,748
Bonds 9,031,525 19,369 - 9,050,894
Equity 59,348 - - 59,348
Pledged assets
Treasury bills 157,172,849 - - 157,172,849
Bonds 30,748,762 - - 30,748,762
Derivative financial instrument - 92,390,219 - 92,390,219
Investment securities
Available for sale
Treasury bills 9,598,737 - - 9,598,737
Bonds 9,671,791 18,394,503 - 28,066,294
Equity 1,147,387 8,760,176 59,274,393 69,181,956
Asset held for sale - - 9,479,967 9,479,967
253,310,110 131,565,358 75,037,437 459,912,902

Liabilities
Derivative financial instrument - 5,306,450 - 5,306,450
- 5,306,450 - 5,306,450

Bank
December 2016
In thousands of Naira Level 1 Level 2 Level 3 Total
Assets
Investment under management - - 1,070,385 1,070,385
Placements - 6,454,067 - 6,454,067
Commercial paper 2,887,102 - 2,887,102
Nigerian treasury bills - 2,629,693 - 2,629,693
Mutual funds - 1,830,000 - 1,830,000
Eurobonds
Non pledged trading assets 34,381635 - - 34,381,635
Treasury bills 10,170,293 18,304 - 10,188,597
Bonds 59,348 - - 59,348
Equity
Pledged assets 188,239,521 - - 188,239,521
Treasury bills 7,516,209 - - 7,516,209
Bonds - 1,555,772,662 - 11,555,772,662
Derivative financial instrument
Investment securities
Available for sale 40,960,665 - - 40,960,665
Treasury bills 18,025,037 3,431,282 - 21,456,519
Bonds 1,147,387 7,451,138 49,821,881 58,420,406
Equity - - 140727 140,727
Asset held for sale 303,387,197 177,587,346 51,032,993.3 532,007,535
Liabilities
Derivative financial instrument - 30,275,181 - 30,275,181
- 30,275,181 - 30,275,181
There were no transfers between levels 1 and 2 during the year.

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Annual Report & Accounts 2017