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Review pending. Every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text) (16 October 2026). Independent review has not yet been carried out, and these pages are not indexed.AI-assisted source check done; independent review pending; not indexed. About the review

Access Bank Botswana

ACCESS · Botswana Stock Exchange · Consolidated statements

On this page
Company details
Legal name
Access Bank Botswana Limited
Listing
ACCESS on the Botswana Stock Exchange, active (observed 2026-10-08)
Sector
Not classified (our classification from the stated principal activity)
Financial year ends
31 December

Overview

Year ended 31 December 2025 · annual report, signed / final · source

Source and wording notes

  • Published summary of audited statements for 2024: final status not established

    Published by Access Bank Botswana Limited as 'Audited Summarised Consolidated Financial Statements'. No auditor's report on the summary is printed and the auditor is not named; p5 states 'This summarised publication is not audited but these numbers are extracted from audited financial statements.' The commentary is signed (handwritten signatures, page image p2) by Mr Boiki Matema Wabo Tema (Chairman) and Mr Sheperd Aisam (Managing Director), undated. No board approval date is printed.

    Source: Access Bank Botswana AUDITED SUMMARISED CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 (undated)

  • 2023: figures from a published summary

    These columns come from a summary of the audited statements, not the full audited financial statements. 'This summarised publication is not audited but these numbers are extracted from audited financial statements.' (p5) No auditor's report on the summary is printed. The summary states 'This summarised publication is not audited but these numbers are extracted from audited financial statements.' (p5); the auditor and the opinion on the full statements are not stated. Summarised consolidated statements of profit or loss and OCI (with a % change column) and of financial position (p3), of changes in equity and of cash flows (p4), basis of presentation, stated capital and a summarised segment report (p5). Group figures only; no separate Company columns; no other notes. Net fee and commission income is printed as one line (no fee income/expense split).

    Source: Access Bank Botswana AUDITED SUMMARISED CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 (undated)

FY2023 figures come from a published summary of audited statements (summary), final status not established — see the column notes.

  • Net interest income

    BWP 369 million

    368,822 BWP thousands · p72

    −10.9% vs 2024

    Interest income less interest expense, as printed.

  • Income from operations

    BWP 649 million

    649,148 BWP thousands · p72

    −1.8% vs 2024

    The bank's own total of its income lines before credit impairment and operating expenses, under its printed label. What it includes differs between banks; it is not revenue.

  • Profit / (loss) for the year

    BWP 79.9 million

    79,877 BWP thousands · p72

    −20.2% vs 2024

  • Total assets

    BWP 10.8 billion

    10,808,094 BWP thousands · p73

    +7.3% vs 2024

  • Customer deposits

    BWP 7.48 billion

    7,475,965 BWP thousands · p73

    +3.0% vs 2024

  • Total equity

    BWP 1.15 billion

    1,150,816 BWP thousands · p73

    +7.5% vs 2024

Large amounts are rounded for reading (BWP million / billion / trillion); exact figures as printed are under each amount and in the tables. No currency conversion.

Financial statements

Exact figures as printed. Each column comes from one filing; labels are as printed in the newest filing. Amounts in BWP thousands unless the row says otherwise; brackets are negative.

† from a supplementary filing for the same year · ‡ signed audited statements preferred over a disputed figure · “–” is a printed dash, explained below the table

Column sources

  • FY2025 — annual report, signed / final; reported for the year · source
  • FY2024 — annual report, signed / final; comparative in the FY2025 filing · source
  • FY2023 — published summary of audited statements (summary), final status not established; comparative in the FY2024 filing · source
    • Published summary of audited statements for 2024: final status not established. Published by Access Bank Botswana Limited as 'Audited Summarised Consolidated Financial Statements'. No auditor's report on the summary is printed and the auditor is not named; p5 states 'This summarised publication is not audited but these numbers are extracted from audited financial statements.' The commentary is signed (handwritten signatures, page image p2) by Mr Boiki Matema Wabo Tema (Chairman) and Mr Sheperd Aisam (Managing Director), undated. No board approval date is printed.
    • 2023: figures from a published summary. These columns come from a summary of the audited statements, not the full audited financial statements. 'This summarised publication is not audited but these numbers are extracted from audited financial statements.' (p5) No auditor's report on the summary is printed. The summary states 'This summarised publication is not audited but these numbers are extracted from audited financial statements.' (p5); the auditor and the opinion on the full statements are not stated. Summarised consolidated statements of profit or loss and OCI (with a % change column) and of financial position (p3), of changes in equity and of cash flows (p4), basis of presentation, stated capital and a summarised segment report (p5). Group figures only; no separate Company columns; no other notes. Net fee and commission income is printed as one line (no fee income/expense split).

Income statement

Income statement, BWP thousands. Columns: FY2025 — annual report (signed / final), as reported for the year; FY2024 — annual report (signed / final), comparative reported in the annual report for 2025; FY2023 — published summary of audited statements (final status not established), comparative reported in the published summary of audited statements for 2024.
Line (as printed) FY2025Annual reportreported for the yearFY2024Annual reportcomparative in FY2025 filingFY2023Published summary of audited statements (summary)comparative in FY2024 filingsource limitations
Effective interest and similar income 939,000 888,503 900,890
Effective interest expense and similar charges (570,178) (474,639) (492,122)
Net interest income 368,822 413,864 408,768
Impairment credit on financial assets1 (80,209) (39,534) (14,700)
Net interest income after impairment credit on financial assets23 288,613 374,330 394,068
Net trading income 84,034 38,662 31,742
Fair value loss on financial assets at fair value through profit and loss4 (13,309) (9,545) –5
Net fee and commission income 289,810 257,792 172,286
Fee and commission income 378,452 322,806 Not reported in this filing6
Fee and commission expenses (88,642) (65,014) Not reported in this filing6
Income from operations7 649,148 661,239 598,096
Personnel expenses (252,495) (211,671) (207,804)
General and administrative expenses (192,955) (210,547) (202,851)
Depreciation and amortisation expenses8 (44,818) (47,519) (74,658)
Other operating expenses (55,308) (56,870) (60,507)
Total operating expenses (545,576) (526,607) (545,820)
Profit before tax 103,572 134,632 52,276
Income taxation expense (23,695) (34,504) (10,172)
Profit for the year 79,877 100,128 42,104
Gain on revaluation of land and buildings910 570 1,005 1,870
Deferred tax on revaluation of land and buildings1112 (125) (221) (412)
Other comprehensive income for the year13 445 784 1,458
Total comprehensive income for the year attributable to owners of the parent14 80,322 100,912 43,562
  1. Printed “-”, read as nil: subtotal_arithmetic: is.total_operating_income.
Notes and alternative reported figures (13)
  1. Printed under different labels across filings: “Changes in expected credit losses and other credit impairment”; “Impairment credit on financial assets”.
  2. “Net interest income after impairment credit on financial assets” is an issuer-specific line, not mapped to a shared definition: Subtotal: net interest income after the impairment line.
  3. Printed under different labels across filings: “Net interest income after impairment credit on financial assets”; “Net interest income after loan impairment charges”.
  4. “Fair value loss on financial assets at fair value through profit and loss” is an issuer-specific line, not mapped to a shared definition: Note 14.1.
  5. Not reported in this filing: Not printed in the summary publication. Net fee and commission income only.
  6. Printed under different labels across filings: “Income from operations”; “Total net revenue”.
  7. “Depreciation and amortisation expenses” is an issuer-specific line, not mapped to a shared definition: Note 26: depreciation and amortisation, one line.
  8. “Gain on revaluation of land and buildings” is an issuer-specific line, not mapped to a shared definition: OCI, items not reclassified.
  9. Printed under different labels across filings: “Changes in revaluation of property”; “Gain on revaluation of land and buildings”.
  10. “Deferred tax on revaluation of land and buildings” is an issuer-specific line, not mapped to a shared definition: OCI, items not reclassified (note 28.3).
  11. Printed under different labels across filings: “Deferred tax effect on the above”; “Deferred tax on revaluation of land and buildings”.
  12. Printed under different labels across filings: “Other comprehensive income”; “Other comprehensive income for the year”.
  13. Printed under different labels across filings: “Total comprehensive income for the year”; “Total comprehensive income for the year attributable to owners of the parent”.

Balance sheet

Balance sheet, BWP thousands. Columns: FY2025 — annual report (signed / final), as reported for the year; FY2024 — annual report (signed / final), comparative reported in the annual report for 2025; FY2023 — published summary of audited statements (final status not established), comparative reported in the published summary of audited statements for 2024.
Line (as printed) FY2025Annual reportreported for the yearFY2024Annual reportcomparative in FY2025 filingFY2023Published summary of audited statements (summary)comparative in FY2024 filingsource limitations
Cash and balances with the Central Bank1 489,134 621,903 324,457
Balances with other banks 1,733,949 1,203,115 1,499,069
Balances due from related parties2 7,944 140,491 257,353
Derivative financial assets 4 4,744 –3
Investment securities 1,526,879 1,796,122 1,144,229
Loans and advances to customers 6,456,871 5,711,480 6,134,639
Current tax receivable 25,817 8,131 24,609
Other assets 374,074 359,466 250,482
Property and equipment 151,866 165,815 169,880
Intangible assets 40,243 49,818 44,943
Deferred tax asset 1,313 9,407 1,150
Investment in subsidiary4 –3 –3 Not reported in this filing5
Total Assets6 10,808,094 10,070,492 9,850,811
Balances due to related parties7 16,311 49,473 5,908
Deposits from banks 1,227,892 570,813 14,547
Deposits from customers 7,475,965 7,258,555 7,734,242
Borrowings8 765,668 851,478 808,328
Derivative financial liabilities 1,053 547 –9
Other liabilities 170,389 269,132 246,204
Total liabilities 9,657,278 8,999,998 8,809,229
Stated capital 222,479 222,479 222,479
Retained earnings 910,950 831,073 802,945
Revaluation reserve 11,296 10,851 10,067
Other reserves 6,091 6,091 6,091
Capital10 1,150,816 1,070,494 1,041,582
Total Equity and Liabilities11 10,808,094 10,070,492 9,850,811
  1. Printed “-”, read as nil: subtotal_arithmetic: bs.total_assets.
  2. Printed “-”, read as nil: subtotal_arithmetic: bs.total_liabilities.
Notes and alternative reported figures (9)
  1. Printed under different labels across filings: “Cash and balances with the Central Bank”; “Cash and balances with the central bank”.
  2. “Balances due from related parties” is an issuer-specific line, not mapped to a shared definition: Note 12.1.
  3. “Investment in subsidiary” is an issuer-specific line, not mapped to a shared definition: Note 31 (Company columns; nil for the Group).
  4. Not reported in this filing: Not printed: the summarised consolidated statement of financial position (p3) has no investment-in-subsidiary line for 2023.
  5. Printed under different labels across filings: “Total Assets”; “Total assets”.
  6. “Balances due to related parties” is an issuer-specific line, not mapped to a shared definition: Note 12.2.
  7. Printed under different labels across filings: “Borrowed funds”; “Borrowings”.
  8. Printed under different labels across filings: “Capital”; “Total equity”.
  9. Printed under different labels across filings: “Total Equity and Liabilities”; “Total equity and liabilities”.

Cash flow

Cash flow, BWP thousands. Columns: FY2025 — annual report (signed / final), as reported for the year; FY2024 — annual report (signed / final), comparative reported in the annual report for 2025; FY2023 — published summary of audited statements (final status not established), comparative reported in the published summary of audited statements for 2024.
Line (as printed) FY2025Annual reportreported for the yearFY2024Annual reportcomparative in FY2025 filingFY2023Published summary of audited statements (summary)comparative in FY2024 filingsource limitations
Cash flows from operating activities before changes in operating assets and liabilities1 (133,410) (165,423) (258,721)
Movements in operating assets/liabilities:23 281,301 53,530 564,175
Loans and advances to customers4 (775,878) 406,418 446,509
Balances with other banks5 211,646 (211,525) (29,424)
Balances due from related parties6 139,333 (148,124) (3,253)
Other assets7 (2,016) (123,518) (132,570)
Derivative financial assets8 4,740 (4,744) 20,838
Deposits from customers and banks9 835,584 74,289 220,445
Other liabilities10 (99,451) 16,622 62,121
Derivative financial liabilities11 505 547 (20,302)
Balances due to related parties12 (33,162) 43,565 (189)
Interest received 907,169 867,28213 884,098
Interest paid14 (527,077) (468,600) (426,715)
Taxation paid15 (31,880) (26,095) (29,769)
Net cash (used in)/ from operating activities16 496,103 260,69417 733,068
Purchase of property and equipment (17,454) (25,077) (18,125)
Purchase of intangibles assets (18,300) (21,219) (9,221)
Additions to Investment securities1819 (1,570,427) (27,074,918) (6,826,928)
Disposals of Investment securities2021 1,847,597 26,254,508 6,707,488
Net cash generated from /(used in) investing activities22 241,417 (866,706) (146,786)
Dividend paid (43,000) (29,000) –23
Proceeds from Borrowings24 –23 25,000 368,997
Repayments on Borrowings25 (57,695) –23 (193,341)
Payment of principal on lease liabilities (8,515) (8,382) (7,811)
Net cash utilised in financing activities26 (109,210) (12,382) 167,845
Net increase in cash and cash equivalents27 628,310 (618,393) 754,127
Cash and cash equivalents at beginning of year28 1,583,803 2,198,176 1,439,488
Effect of exchange rate fluctuations on cash and cash equivalents held (17,514) 4,020 4,561
Cash and cash equivalents at end of year29 2,194,599 1,583,803 2,198,176
  1. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_financing.
Notes and alternative reported figures (28)
  1. “Cash flows from operating activities before changes in operating assets and liabilities” is an issuer-specific line, not mapped to a shared definition: Profit before tax adjusted for non-cash items and net interest income (adjustment lines not transcribed).
  2. “Movements in operating assets/liabilities:” is an issuer-specific line, not mapped to a shared definition: Subtotal of the changes in operating assets and liabilities, printed above its components.
  3. Printed under different labels across filings: “Movement in operating assets / liabilities:”; “Movements in operating assets/liabilities:”.
  4. “Loans and advances to customers” is an issuer-specific line, not mapped to a shared definition: Operating: change in loans and advances to customers.
  5. “Balances with other banks” is an issuer-specific line, not mapped to a shared definition: Operating: change in balances with other banks.
  6. “Balances due from related parties” is an issuer-specific line, not mapped to a shared definition: Operating.
  7. “Other assets” is an issuer-specific line, not mapped to a shared definition: Operating.
  8. “Derivative financial assets” is an issuer-specific line, not mapped to a shared definition: Operating.
  9. “Deposits from customers and banks” is an issuer-specific line, not mapped to a shared definition: Operating.
  10. “Other liabilities” is an issuer-specific line, not mapped to a shared definition: Operating.
  11. “Derivative financial liabilities” is an issuer-specific line, not mapped to a shared definition: Operating.
  12. “Balances due to related parties” is an issuer-specific line, not mapped to a shared definition: Operating.
  13. Published summary of audited statements (undated) prints 867,283 (thousands, p4) for this line and year.
  14. “Interest paid” is an issuer-specific line, not mapped to a shared definition: Operating: interest paid (deposits, borrowings and other funding).
  15. Printed under different labels across filings: “Tax paid”; “Taxation paid”.
  16. Printed under different labels across filings: “Net cash (used in)/ from operating activities”; “Net cash from operating activities”.
  17. Published summary of audited statements (undated) prints 260,695 (thousands, p4) for this line and year.
  18. “Additions to Investment securities” is an issuer-specific line, not mapped to a shared definition: Investing.
  19. Printed under different labels across filings: “Additions to Investment securities”; “Additions to investment securities”.
  20. “Disposals of Investment securities” is an issuer-specific line, not mapped to a shared definition: Investing.
  21. Printed under different labels across filings: “Disposals of Investment securities”; “Disposals of investment securities”.
  22. Printed under different labels across filings: “Net cash (used in)/generated investing activities”; “Net cash generated from /(used in) investing activities”.
  23. Printed under different labels across filings: “Proceeds from Borrowings”; “Proceeds from borrowed funds”.
  24. Printed under different labels across filings: “Repayments on Borrowings”; “Repayments on borrowed funds”.
  25. Printed under different labels across filings: “Net cash generated from financing activities”; “Net cash utilised in financing activities”.
  26. Printed under different labels across filings: “Net (decrease) / increase in cash and cash equivalents”; “Net increase in cash and cash equivalents”.
  27. Printed under different labels across filings: “Cash and cash equivalents at beginning of the period”; “Cash and cash equivalents at beginning of year”.
  28. Printed under different labels across filings: “Cash and cash equivalents at end of year”; “Cash and cash equivalents for the period”.

Per share and shares

Per share and shares. Columns: FY2025 — annual report (signed / final), as reported for the year; FY2024 — annual report (signed / final), comparative reported in the annual report for 2025; FY2023 — published summary of audited statements (final status not established), comparative reported in the published summary of audited statements for 2024.
Line (as printed) FY2025Annual reportreported for the yearFY2024Annual reportcomparative in FY2025 filingFY2023Published summary of audited statements (summary)comparative in FY2024 filingsource limitations
Earnings / (loss) per share (per share)4 0.1101 0.1382 0.0583
  1. Printed as 11.0 thebe; value converted to BWP at 100 thebe = 1 BWP.
  2. Printed as 13.8 thebe; value converted to BWP at 100 thebe = 1 BWP.
  3. Printed as 5.8 thebe; value converted to BWP at 100 thebe = 1 BWP.
Notes and alternative reported figures (1)
  1. Earnings / (loss) per share: printed as “Basic and diluted earnings per share (thebe)”.

Segments

Segment data not yet collected for this company in the pilot.

Dividends

Proposed or recommended, declared and paid are different events and are kept apart. A statement that no dividend was proposed does not mean none was paid.

Dividend events, the issuer's wording, and amounts as printed
Year endedEventWording as printedAmountUnitSource
31 Dec 2025 Dividends paid (cash flow statement) Dividend paid (43,000) BWP thousands Annual report, p76
31 Dec 2024 Dividends paid (cash flow statement) Dividend paid (29,000) BWP thousands Annual report, p76
31 Dec 2023 Dividends paid (cash flow statement) Dividend paid 0printed “–”, read as nil BWP thousands Summary statements, p4

Sources

Each filing used on this page, newest period first. Dates are the document's own; the date we retrieved a file is shown separately and is never a publication date.

  • Access Bank Botswana Limited Integrated Report 2025

    Year ended 31 December 2025 · Annual report · signed / final

    Audit: PricewaterhouseCoopers (Firm of Certified Auditors, Gaborone), unmodified opinion · signed

    Auditor's sign-off: PricewaterhouseCoopers; Practicing member: Sheyan Edirisinghe (CAP 004 2026)

    Final status: Independent auditor's report on the consolidated and separate financial statements (PDF pp68-71; opinion p68) closed with the handwritten-style 'PricewaterhouseCoopers' firm signature over 'PricewaterhouseCoopers, Firm of Certified Auditors, Practicing member: Sheyan Edirisinghe (CAP 004 2026)', dated 13 July 2026, Gaborone (PDF p71, page image). Statements approved and authorised by the board on July 9, 2026 and signed by Mr Boiki Matema Wabo Tema (Chairperson), Mr Davis Tele (Audit Committee Chairperson) and Mr Sheperd Aisam (Managing Director) (PDF p67, page image).

    Document date
    13 Jul 2026
    Published
    25 Sep 2026
    Auditor's report
    13 Jul 2026
    Board approval
    9 Jul 2026
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2025, FY2024
    Basis
    consolidated statements · BWP thousands (printed “P'000”)
    • 'Impairment credit on financial assets' prints bracketed amounts ((80,209); 2024: (39,534)), i.e. a charge, kept as printed. The cash-flow subtotal 'Movements in operating assets/liabilities:' is printed above its nine components. 'Net increase in cash and cash equivalents' prints (618,393) for 2024.
    • The statement of financial position is presented in order of liquidity (no current or non-current subtotals). Total equity is printed under the label 'Capital'. Below the statement two '-0' figures are printed (a rounding check), not transcribed.
    • Notes 12.1 and the credit-risk exposure note (PDF pp101, 143) state that 2024 note disclosures were restated (presentation of related-party balances); the face of the statements is not marked restated and no comparative is marked restated here.
    • Earnings per share is printed in thebe (basic and diluted 11.0; 2024: 13.8, p72); stored in pula (÷100) with the printed figure and unit kept.
    Technical details
    File
    166 pages, with a text layer
    SHA-256
    6f94f3683e58b0cd9cf73dddce263404da437914687a51d0a6aca74cccbf4b36
    Entity as printed
    Access Bank Botswana Limited (the Company) and its subsidiaries (together the Group)
    Exchange copy
    retrieved 2026-10-08T18:14:16Z

  • Access Bank Botswana AUDITED SUMMARISED CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

    Year ended 31 December 2024 · Published summary of audited statements (summary) · final status not established

    Audit: Auditor not stated (named); no auditor's opinion on the full statements in this document

    Final status: Published by Access Bank Botswana Limited as 'Audited Summarised Consolidated Financial Statements'. No auditor's report on the summary is printed and the auditor is not named; p5 states 'This summarised publication is not audited but these numbers are extracted from audited financial statements.' The commentary is signed (handwritten signatures, page image p2) by Mr Boiki Matema Wabo Tema (Chairman) and Mr Sheperd Aisam (Managing Director), undated. No board approval date is printed.

    Document date
    none printed — undated
    Auditor's report
    date not recorded
    Board approval
    date not recorded
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2023
    Basis
    consolidated statements · BWP thousands (printed “P'000”)
    • The statement of financial position is presented in order of liquidity (no current or non-current subtotals). 'Net cash generated from financing activities' prints (12,382) for 2024. The text layer matches the printed page (p3 page image).
    • The statement of changes in equity prints 'Balance at 1 January 2023 (before restatement)' 1,028,509, a 'Restatement*' of (30,489) to retained earnings and a restated opening balance 998,020; '*A summary of the restatements performed in 2023 is provided in the full 2024 annual financial statements' (p4). The 2023 comparative columns of the other statements are not marked restated.
    • Earnings per share is printed in thebe (basic and diluted 13.8; 2023: 5.8, p3); headline EPS printed the same, not transcribed. P2: a dividend of 6 thebe per share declared on 28 December 2024 for the year 2024, payable 22 April 2025.
    • No auditor's report on the summary is printed. The summary states 'This summarised publication is not audited but these numbers are extracted from audited financial statements.' (p5); the auditor and the opinion on the full statements are not stated.
    • Summarised consolidated statements of profit or loss and OCI (with a % change column) and of financial position (p3), of changes in equity and of cash flows (p4), basis of presentation, stated capital and a summarised segment report (p5). Group figures only; no separate Company columns; no other notes. Net fee and commission income is printed as one line (no fee income/expense split).
    Technical details
    File
    6 pages, with a text layer
    SHA-256
    5084226a6318e416a0e8e73110a146d0616aa0a60520f1e825d5b3c05e915476
    Entity as printed
    Access Bank Botswana Limited (registration number C086/384) and its subsidiaries (the Group)
    Exchange copy
    retrieved 2026-10-08T18:15:56Z

Data notes

No figure-level notes beyond those in the tables.

Review status: every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text) (16 October 2026). Independent review is pending for every figure; automated checks and the AI-assisted verification are not independent review.

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Figures shown on this page (CSV) — the same selected figures at their exact printed values, each with its source document, SHA-256, page, selection rule and reading. Independent review of these figures is pending.

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