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(d)    The amount of N21,842,579,074 (USD 65,989,665) represents the outstanding balance on five on-lending
                      facilities granted to the Bank by the European Investment Bank (EIB) in May 2013(USD 25m), September 2013
                       (USD 26.75m) , June 2014 (USD 14.7m) , September 2015 (USD 27.9m) and March 2016 (USD 27.1m)  for a year
                      of 6 years each for the first three and year of 8 years each for the last two. The average annual effective interest
                       rates are 3.48%, 2.97% , 3.18%,  2.97% and 2.97% respectively. From this creditor, the bank has nil undrawn
                       balance as at 31 December 2017.

                (e)    An on-lending facility of USD 50 million was granted to the Bank by the International Finance Corporation (IFC)  in
                       November 2013 (USD 50m) for a year of 5 years. The principal amount was repayable semi-annually from
                      December 2014  while interest is paid semi annually at  4% above 6months LIBOR. The facility matured in June
                      2017 and has been fully paid out to the counterparty International Finance Corporation (IFC).

                (f)    The amount of N17,641,213,289 represents the outstanding balance on the on-lending facility granted to the
                      Bank by Central Bank of Nigeria in collaboration with the Federal Government of Nigeria (FGN) in respect of
                       Commercial Agriculture Credit Scheme (CACS) established by both CBN and the FGN for promoting commercial
                       agricultural enterprises in Nigeria. The facility is for a maximum year of 7 years at a zero percent interest rate to
                       the Bank however, a management fee of 1% deductible at source is paid by the Bank under the on-lending
                      agreement. The Bank did not provide security for this facility.From this creditor, the bank has nil undrawn balance
                      as at 31 December 2017.

                (g)    The amount of N2,186,572,371 represents an outstanding balance on the intervention credit granted to the
                      Bank by the Bank of Industry (BOI), a company incorporated in Nigeria for the purpose of refinancing or
                       restructuring existing loans to Small and Medium Scale Enterprises (SMEs) and manufacturing companies.
                      The total facility has a tenor of 10 years. A management fee of 1% deductible at source is paid by the Bank under
                      the on-lending agreement  and the Bank is under obligation to on-lend to customers at an all-in interest rate of
                      7% per annum. Though the facility is meant for on-lending to borrowers in specified sectors, the Bank remains
                      the primary obligor to the BOI and therefore assumes the risk of default of customers. From this creditor, the
                       bank has nil undrawn balance as at 31 December 2017.

                (h)    The amount of N10,975,438,589 represents the outstanding balance on intervention credit granted to the Bank
                       by the Bank of Industry (BOI), a company incorporated in Nigeria, to be applied to eligible power and airline
                      projects. The total facility has a maximum tenor of 13.5 years. A management fee of 1% deductible at source
                      is paid by the Bank under the on-lending agreement  and the Bank is under obligation to on-lend to customers at
                      an all-in interest rate of 7% per annum. Though the facility is meant for on-lending to borrowers within the power
                       and aviation sectors, the Bank remains the primary obligor to the BOI and therefore assumes the risk of default
                      of customers. From this creditor, the bank has nil undrawn balance as at 31 December 2017.

                (i)    This relates to borrowings of Access Bank Plc from Access Finance BV in respect of the dollar guaranteed notes
                      issued by Access Finance B.V., Netherlands which is due on 25 July 2017. The notes were issued on 25 July 2012
                       for a year of 5 years with the principal amount repayable at the end of the tenor while interest on the Notes is
                       payable semi-annually at 7.34%, in arrears on 25 January  and 25 July in each year. In Oct 2016 , USD 112,997,000
                      out of USD 350,000,000  was exchanged at a premium  for  a new  note issued by Access Bank Plc  .The annual
                      effective interest rate is 7.57%. The notes matured on 25th July 2017 and was fully redeemed at maturity.

               (j)    The amount of N6,260,347,857 represents the outstanding balance on intervention credit granted to the bank
                      by the Bank of Industry (BOI)  under the Special refinancing and Restructuring intervention fund, with a 10 year
                       tenor which is due on the 31 August 2024. The bank has a 36 months moratorium on the facility after which
                       principal repayment will be charged quarterly. Though the facility is meant for on-lending to borrowers in
                      specified sectors, the Bank remains the primary obligor to the BOI and therefore assumes the risk of default of
                      customers. From this creditor, the bank has nil undrawn balance as at 31 December 2017.

                (k)    The amount of N65,230,346,639 represents the outstanding balance on the state salary bailout facilities granted
                       to the bank by the Central Bank of Nigeria for onward disbursements to state governments  for payments of
                       salary of workers of the states. The facility has a tenor of 20 years with a 2% interest payable to the CBN.
                      The Bank is under obligation to on-lend to the states at an all-in interest rate of 9% per annum. From this creditor,
                      the bank has nil undrawn balance as at 31 December 2017.






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