Page 263 - ACCESS BANK ANNUAL REPORTS_eBook

(ii) Fair value reserves arising from increases or decreases in fair value of available-for-sale financial instruments reported
directly in other comprehensive income.

Group
Interest sensitivity analysis - 31 December 2017
Impact on net interest income of +/-1oo basis points changes in rates over a one year year (N’000)

Cashflow interest rate risk
100 basis 100 basis
points decline points increase
Time Band in rates in rates

Less than 3 months (266,110) 266,110
6 months 105,710 (105,710)
12 months 2,338,170 (2,338,170)

2,177,770 (2,177,770)

Interest sensitivity analysis - 31 December 2016
Impact on net interest income of +/-1oo basis points changes in rates over a
one year year (N'000)

Cashflow interest rate risk
100 basis 100 basis
points decline points increase
Time Band in rates in rates

Less than 3 months (71,335) 71,335
6 months (1,868,207) 1,868,207
12 months (1,967,752) 1,967,752

(3,907,294) 3,907,294

Bank
Interest sensitivity analysis - 31 December 2017
Impact on net interest income of +/-1oo basis points changes in rates over a
one year year (N'000)

Cashflow interest rate risk
100 basis 100 basis
points decline points increase
Time Band in rates in rates

Less than 3 months (266,110) 266,110
6 months 105,710 (105,710)
12 months 2,338,170 (2,338,170)

2,177,770 (2,177,770)
Interest sensitivity analysis - 31 December 2016

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Annual Report & Accounts 2017