Review pending. Every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text) (17 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 Ghana
On this page
Company details
- Legal name
- Access Bank Ghana Plc
- Listing
- ACCESS on the Ghana 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, final status not established · source
Read with these figures
- Annual report not confirmed as final. The published copy is unsigned and undated. The FY2025 figures come from it.
Full wording and sources
Annual report for 2025: final status not established
The independent auditor's report (KPMG, Chartered Accountants, ICAG/F/2026/038; engagement partner Labaran Amidu, ICAG/P/1472) is printed with a date of 28 April 2026, but the signature line above 'FOR AND ON BEHALF OF' is a blank dotted line in this web edition (PDF p96, page image); the opinion is on PDF p94. The statement of financial position is signed by the board chairperson (Ama S. Bawuah) and the managing director (Pearl Nkrumah), but the approval date is printed '…………. April 2026' (PDF p98, page image).
Source: Access Bank (Ghana) Plc 2025 Annual Report (dated 2026-04-28)
-
Net interest income
GHS 777 million
777,370 GHS thousands · p97
−7.7% vs 2024
Interest income less interest expense, as printed.
-
Net operating income
GHS 1.46 billion
1,462,579 GHS thousands · p97
−25.7% 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
GHS 286 million
286,469 GHS thousands · p97
−46.6% vs 2024
-
Total assets
GHS 19.0 billion
19,022,897 GHS thousands · p98
+14.9% vs 2024
-
Customer deposits
GHS 14.5 billion
14,542,546 GHS thousands · p98
+11.5% vs 2024
-
Total equity
GHS 2.04 billion
2,044,432 GHS thousands · p98
+16.3% vs 2024
Large amounts are rounded for reading (GHS 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 GHS 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, final status not established; reported for the year · source
- FY2024 — annual report, final status not established; comparative in the FY2025 filing · source
- FY2023 — annual report, signed / final; reported for the year · source
- FY2022 — annual report, signed / final; comparative in the FY2023 filing · source
Income statement
| Line (as printed) | FY2025Annual reportreported for the year | FY2024Annual reportcomparative in FY2025 filing | FY2023Annual reportreported for the year | FY2022Annual reportcomparative in FY2023 filing |
|---|---|---|---|---|
| Interest revenue calculated using the effective interest method | 1,710,143 | 1,784,333 | Not reported in this filing1 | Not reported in this filing1 |
| Interest expense | (932,773) | (942,257) | (680,433) | (458,400) |
| Net interest income | 777,370 | 842,076 | 597,816 | 534,892 |
| Fee and commission income | 379,009 | 329,360 | Not reported in this filing2 | Not reported in this filing3 |
| Fee and commission expense | (114,958) | (102,463) | Not reported in this filing4 | Not reported in this filing5 |
| Net fee and commission income6 | 264,051 | 226,897 | 229,380 | 116,805 |
| Net trading income | 383,318 | 715,648 | 677,825 | 469,680 |
| Other operating income | 37,840 | 183,366 | 108,135 | 29,402 |
| Net operating income | 1,462,579 | 1,967,987 | 1,613,156 | 1,150,779 |
| Net impairment loss on financial assets | (30,497) | (387,711) | (127,400) | (1,264,063) |
| Personnel expenses | (322,680) | (252,958) | (184,655) | (143,664) |
| Depreciation and amortization7 | (110,831) | (88,485) | (56,398) | (27,644) |
| Other operating expenses | (344,272) | (279,632) | (206,891) | (156,008) |
| Profit before tax8 | 654,299 | 959,201 | 1,037,812 | (440,600) |
| Income tax expense | (367,830) | (422,289) | (419,347) | 102,465 |
| Profit after tax9 | 286,469 | 536,912 | 618,465 | (338,135) |
| Accumulated fair value changes recycled back to Profit or loss1011 | –12 | –12 | (123,043) | –13 |
| Changes in fair value of financial assets measured at fair value through other comprehensive income net of tax1415 | 63,646 | (181,928) | (106,888) | (265,055) |
| Total other comprehensive loss16 | 63,646 | (181,928) | (229,931) | 127,657 |
| Total comprehensive income for the year17 | 350,115 | 354,984 | 388,534 | (210,478) |
| Interest income | Not reported in this filing18 | Not reported in this filing18 | 1,278,249 | 993,292 |
| Changes in ECL on FVOCI debt instruments19 | Not reported in this filing20 | Not reported in this filing20 | –13 | 392,712 |
- Printed “-”, read as nil: subtotal_arithmetic: is.other_comprehensive_income.
- Printed “—”, read as nil: subtotal_arithmetic: is.other_comprehensive_income.
Notes and alternative reported figures (18)
- Not reported in this filing: Not reported under this label in this filing: the filing prints this item as 'Interest income' (p96), shown in the row 'Interest income'. No second copy recorded. Text layer.
- Not reported in this filing: Not reported separately: included in 'Net fee and commission' (2023: 229,380) (p96); the FY2023 statement of comprehensive income prints no gross fee and commission income line. Text layer.
- Not reported in this filing: Not reported separately: included in 'Net fee and commission' (2022: 116,805) (p96); the FY2023 statement of comprehensive income prints no gross fee and commission income line. Text layer.
- Not reported in this filing: Not reported separately: included in 'Net fee and commission' (2023: 229,380) (p96); the FY2023 statement prints no fee and commission expense line. Text layer.
- Not reported in this filing: Not reported separately: included in 'Net fee and commission' (2022: 116,805) (p96); the FY2023 statement prints no fee and commission expense line. Text layer.
- Printed under different labels across filings: “Net fee and commission”; “Net fee and commission income”.
- “Depreciation and amortization” is an issuer-specific line, not mapped to a shared definition: Note 20c: depreciation of property and equipment and right-of-use assets with amortisation of intangibles, one line.
- Printed under different labels across filings: “Profit/(Loss) before tax”; “Profit before tax”.
- Printed under different labels across filings: “Profit/(Loss) after tax”; “Profit after tax”.
- “Accumulated fair value changes recycled back to Profit or loss” is an issuer-specific line, not mapped to a shared definition: OCI, items that may be reclassified (note 28).
- Printed under different labels across filings: “Accumulated fair value changes recycled back to PorL”; “Accumulated fair value changes recycled back to Profit or loss”.
- “Changes in fair value of financial assets measured at fair value through other comprehensive income net of tax” is an issuer-specific line, not mapped to a shared definition: OCI, items that may be reclassified (note 28), net of tax.
- Printed under different labels across filings: “Changes in fair value of financial assets measured at fair”; “Changes in fair value of financial assets measured at fair value through other comprehensive income net of tax”.
- Printed under different labels across filings: “Total other comprehensive (loss)/income”; “Total other comprehensive loss”.
- Printed under different labels across filings: “Total comprehensive income for the year”; “Total comprehensive income/(loss) for the year”.
- Not reported in this filing: Not reported under this label in this filing: the filing prints this item as 'Interest revenue calculated using the effective interest method' (p97), shown in the row 'Interest revenue calculated using the effective interest method'. No second copy recorded. Text layer.
- “Changes in ECL on FVOCI debt instruments” is an issuer-specific line, not mapped to a shared definition: OCI, items that may be reclassified (note 28).
- Not reported in this filing: Not printed: the FY2025 statement of comprehensive income (p97) has no 'Changes in ECL on FVOCI debt instruments' line; its OCI lines are 'Accumulated fair value changes recycled back to Profit or loss' and 'Changes in fair value of financial assets measured at fair value through other comprehensive income net of tax'. Text layer.
Balance sheet
| Line (as printed) | FY2025Annual reportreported for the year | FY2024Annual reportcomparative in FY2025 filing | FY2023Annual reportreported for the year | FY2022Annual reportcomparative in FY2023 filing |
|---|---|---|---|---|
| Cash and cash equivalents | 4,137,039 | 3,944,691 | 2,657,202 | 3,084,820 |
| Non-pledged trading Assets | 516,138 | 533,073 | 422,207 | 274,165 |
| Investment securities | 7,370,533 | 5,548,283 | 5,115,085 | 3,954,001 |
| Loans and advances to customers | 5,057,262 | 3,699,019 | 2,343,592 | 1,640,650 |
| Current income tax assets | 190,010 | 235,752 | 6,355 | 76,504 |
| Deferred income tax asset | 159,039 | 185,237 | 293,957 | 239,054 |
| Property, equipment and right-of-use asset1 | 619,277 | 627,199 | 439,843 | 385,596 |
| Intangible assets | 19,974 | 43,759 | 64,565 | 57,040 |
| Other assets | 953,625 | 1,744,729 | 961,456 | 345,391 |
| Total assets2 | 19,022,897 | 16,561,742 | 12,304,262 | 10,057,221 |
| Deposits from banks | 783,562 | 115,742 | 139,173 | 104,404 |
| Deposits from customers | 14,542,546 | 13,042,304 | 9,129,577 | 7,398,646 |
| Borrowings | 841,066 | 959,328 | 1,091,625 | 845,262 |
| Other liabilities | 811,291 | 686,647 | 541,150 | 694,706 |
| Total liabilities3 | 16,978,465 | 14,804,021 | 10,901,525 | 9,043,018 |
| Stated capital | 400,000 | 400,000 | 400,000 | 400,000 |
| Statutory reserve4 | 639,185 | 603,377 | 536,263 | 381,646 |
| Credit risk reserve | 144,888 | 12,248 | 14,986 | 20,561 |
| Retained earnings | 1,085,529 | 1,030,912 | 558,376 | 88,953 |
| Fair value reserve | (225,170) | (288,816) | (106,888) | 123,043 |
| Total equity5 | 2,044,432 | 1,757,721 | 1,402,737 | 1,014,203 |
| Total equity and liabilities | 19,022,897 | 16,561,742 | 12,304,262 | 10,057,221 |
Notes and alternative reported figures (5)
- “Property, equipment and right-of-use asset”: mapping to a shared definition is uncertain. One line for property and equipment together with right-of-use assets.
- Printed under different labels across filings: “Total Assets”; “Total assets”.
- Printed under different labels across filings: “Total Liabilities”; “Total liabilities”.
- “Statutory reserve” is an issuer-specific line, not mapped to a shared definition: Note 28: reserve required by the Banks and Specialised Deposit-Taking Institutions Act.
- Printed under different labels across filings: “Total Equity”; “Total equity”.
Cash flow
| Line (as printed) | FY2025Annual reportreported for the year | FY2024Annual reportcomparative in FY2025 filing | FY2023Annual reportreported for the year | FY2022Annual reportcomparative in FY2023 filing |
|---|---|---|---|---|
| Cash generated from/(used in) operating activities | 2,006,310 | 2,633,548 | Not reported in this filing1 | Not reported in this filing1 |
| Interest paid2 | (63,073) | (560,625) | Not reported in this filing3 | Not reported in this filing4 |
| Income taxes paid | (425,626) | (482,322) | Not yet collected from the source5 | Not yet collected from the source5 |
| Income tax refund6 | 108,521 | –7 | Not reported in this filing8 | Not reported in this filing8 |
| Dividend paid9 | (63,404) | –7 | –10 | (137,888) |
| Interest received | 1,391,712 | 764,525 | Not reported in this filing11 | Not reported in this filing12 |
| Net cash from operating activities13 | 2,954,440 | 2,355,126 | (838,663) | 2,728,143 |
| Proceeds from sale of PPE14 | 2,516 | 1,966 | 10,567 | 13,174 |
| Acquisition of PPE15 | (85,655) | (233,517) | (88,875) | (52,884) |
| Acquisition of intangible assets16 | (8,370) | (9,968) | (28,263) | (55,884) |
| Acquisition of investment17 | (6,125,439) | (2,714,857) | Not reported in this filing18 | Not reported in this filing19 |
| Sale of investment20 | 3,844,364 | 1,564,174 | Not reported in this filing18 | Not reported in this filing19 |
| Net cash used in investing activities | (2,372,584) | (1,392,202) | (106,571) | (95,594) |
| Principal repayment of loans and borrowings21 | (404,880) | (3,175,762) | (1,270,460) | (2,832,503) |
| Proceeds from borrowings | 491,052 | 3,265,061 | Not reported in this filing22 | Not reported in this filing22 |
| Payment of lease liabilities23 | (20,775) | (3,723) | (20,323) | (11,494) |
| Net cash flow used in financing activities24 | 65,397 | 85,576 | (141,616) | (842,507) |
| Net increase in cash and cash equivalents25 | 647,253 | 1,048,500 | (1,086,850) | 1,790,042 |
| Effect of exchange rate changes on cash held | (457,650) | 241,142 | 28,324 | 15,023 |
| Cash and cash equivalents at 1 January | 3,949,393 | 2,659,751 | 2,661,315 | 856,250 |
| Cash and cash equivalents at 31 December | 4,138,996 | 3,949,393 | 1,602,789 | 2,661,315 |
| Drawdown on borrowings26 | Not reported in this filing27 | Not reported in this filing27 | 1,152,963 | 2,142,789 |
| Interest paid on leases28 | Not reported in this filing29 | Not reported in this filing29 | (3,796) | (3,411) |
- Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_operations.
- Printed “—”, read as nil: subtotal_arithmetic: cf.cash_from_financing.
Notes and alternative reported figures (27)
- Not reported in this filing: Not printed: the FY2023 statement of cash flows (p99) has no 'Cash generated from operating activities' subtotal; working-capital changes and 'Tax paid' run straight into 'Net cash (used in)/from operating activities'. Not derived. Checked on the page image (p99).
- “Interest paid” is an issuer-specific line, not mapped to a shared definition: Operating activities: interest paid on deposits and borrowings.
- Not reported in this filing: Not reported as a cash-flow line: the FY2023 statement (p99) uses the indirect method with no interest-paid line in any section. Below the closing cash it prints a memorandum line 'Total interest paid' (2023: (680,433)), outside the operating, investing and financing sections, whose amount equals 'Interest expense' on the statement of comprehensive income (p96). Not mapped. Checked on the page image (p99).
- Not reported in this filing: Not reported as a cash-flow line: the FY2023 statement (p99) uses the indirect method with no interest-paid line in any section. Below the closing cash it prints a memorandum line 'Total interest paid' (2022: (458,619)), outside the operating, investing and financing sections, whose amount equals 'Interest expense' on the statement of comprehensive income (p96). Not mapped. Checked on the page image (p99).
- Not yet collected from the source: Printed (p99, 'Tax paid' (325,921); 2022: (236,473)) but not transcribed: the other operating cash-flow lines are not transcribed, and a lone child would fail the operating subtotal check.
- “Income tax refund” is an issuer-specific line, not mapped to a shared definition: Operating activities (note 14).
- Not reported in this filing: Not printed: the FY2023 statement of cash flows (p99) has no 'Income tax refund' line; the only tax line is 'Tax paid'. Checked on the page image (p99).
- Printed under different labels across filings: “Dividend paid”; “Dividends paid to owners”.
- Not reported in this filing: Not reported as a cash-flow line: the FY2023 statement (p99) has no interest-received line in any section. Below the closing cash it prints a memorandum line 'Total interest received' (2023: 1,278,249), outside the sections, whose amount equals 'Interest income' on the statement of comprehensive income (p96). Not mapped. Checked on the page image (p99).
- Not reported in this filing: Not reported as a cash-flow line: the FY2023 statement (p99) has no interest-received line in any section. Below the closing cash it prints a memorandum line 'Total interest received' (2022: 993,292), outside the sections, whose amount equals 'Interest income' on the statement of comprehensive income (p96). Not mapped. Checked on the page image (p99).
- Printed under different labels across filings: “Net cash (used in)/from operating activities”; “Net cash from operating activities”.
- Printed under different labels across filings: “Proceeds from sale of PPE”; “Proceeds from sale of property and equipment”.
- Printed under different labels across filings: “Acquisition of PPE”; “Purchase of property and equipment”.
- Printed under different labels across filings: “Acquisition of intangible assets”; “Purchase of intangible assets”.
- “Acquisition of investment” is an issuer-specific line, not mapped to a shared definition: Investing activities: purchases of investment securities.
- Not reported in this filing: Not reported separately: included in 'Acquisition and sale of investment securities' (2023: (1,508,622)) (p99), a single net line printed within operating activities. Checked on the page image (p99).
- Not reported in this filing: Not reported separately: included in 'Acquisition and sale of investment securities' (2022: (1,054,454)) (p99), a single net line printed within operating activities. Checked on the page image (p99).
- “Sale of investment” is an issuer-specific line, not mapped to a shared definition: Investing activities: sales and redemptions of investment securities.
- Printed under different labels across filings: “Principal repayment of loans and borrowings”; “Repayment of borrowings”.
- Not reported in this filing: Not reported under this label in this filing: the filing prints this item as 'Drawdown on borrowings' (p99), shown in the row 'Drawdown on borrowings'. No second copy recorded. Text layer.
- Printed under different labels across filings: “Payment of lease liabilities”; “Principal repayment of lease liability”.
- Printed under different labels across filings: “Net cash flow used in financing activities”; “Total Liabilities”.
- Printed under different labels across filings: “Net (decrease)/increase in cash and cash equivalents”; “Net increase in cash and cash equivalents”.
- “Drawdown on borrowings” is an issuer-specific line, not mapped to a shared definition: Financing activities (note 26).
- Not reported in this filing: Not reported under this label in this filing: the filing prints this item as 'Proceeds from borrowings' (p100), shown in the row 'Proceeds from borrowings'. No second copy recorded. Text layer.
- “Interest paid on leases” is an issuer-specific line, not mapped to a shared definition: Financing activities.
- Not reported in this filing: Not printed: the FY2025 statement of cash flows (p100) has no 'Interest paid on leases' line; financing lines are 'Principal repayment of loans and borrowings', 'Proceeds from borrowings' and 'Payment of lease liabilities' (a separate line). Text layer.
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.
| Year ended | Event | Wording as printed | Amount | Unit | Source |
|---|---|---|---|---|---|
| 31 Dec 2025 | Dividends paid (cash flow statement) | Dividend paid |
(63,404) | GHS thousands | Annual report, p100 |
| 31 Dec 2024 | Dividends paid (cash flow statement) | Dividend paid |
0printed “–”, read as nil | GHS thousands | Annual report, p100 |
| 31 Dec 2023 | Dividends paid (cash flow statement) | Dividends paid to owners |
0printed “–”, read as nil | GHS thousands | Annual report, p99 |
| 31 Dec 2022 | Dividends paid (cash flow statement) | Dividends paid to owners |
(137,888) | GHS thousands | Annual report, p99 |
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 (Ghana) Plc 2025 Annual Report
Year ended 31 December 2025 · Annual report · final status not established
Audit: KPMG, Chartered Accountants, Accra, unmodified opinion
Auditor's sign-off: KPMG; engagement partner Labaran Amidu (ICAG/P/1472) (named; signature line blank)
Final status: The independent auditor's report (KPMG, Chartered Accountants, ICAG/F/2026/038; engagement partner Labaran Amidu, ICAG/P/1472) is printed with a date of 28 April 2026, but the signature line above 'FOR AND ON BEHALF OF' is a blank dotted line in this web edition (PDF p96, page image); the opinion is on PDF p94. The statement of financial position is signed by the board chairperson (Ama S. Bawuah) and the managing director (Pearl Nkrumah), but the approval date is printed '…………. April 2026' (PDF p98, page image).
- Document date
- 28 Apr 2026
- Auditor's report
- 28 Apr 2026
- Board approval
- date left blank in this document
- Retrieved by us
- 8 Oct 2026 (not a publication date)
- Used for
- statement columns FY2025, FY2024
- Basis
- company statements · GHS thousands (printed “All amounts are in thousands of Ghana Cedis”)
- Cash and cash equivalents in the statement of cash flows exclude the expected credit loss of GH¢1.96 million (2024: GH¢4.70 million) (p100): 4,138,996 (2024: 3,949,393) against 4,137,039 (2024: 3,944,691) in the statement of financial position (p98). Kept as printed.
- Dividend paid (63,404; 2024: nil) is presented within operating activities (p100).
- The other comprehensive income total is labelled 'Total other comprehensive loss' in both years, including the 2025 gain of 63,646 (p97).
- Earnings per share printed in Ghana pesewas (165; 2024: 309, p97) is stored in cedis (÷100) with the printed figure and unit kept. The 2024 comparatives were audited by another auditor (unmodified opinion of 28 March 2025; 'Other Matter', p95).
Technical details
- File
- 176 pages, with a text layer
- SHA-256
863b84cccd9285d7302b59a934bff248529f39f8de7caecce83b9f36b7eab344- Entity as printed
- Access Bank (Ghana) Plc (the Bank)
- Issuer copy
- retrieved 2026-10-08T20:39:28Z
-
Access Bank (Ghana) Plc - Annual Report '23
Year ended 31 December 2023 · Annual report · signed / final
Audit: Ernst & Young, Chartered Accountants, Accra, unmodified opinion · signed
Auditor's sign-off: Ernst & Young (ICAG/F/2024/126); engagement partner Pamela Des-Bordes (ICAG/P/1329)
Final status: Independent auditor's report of Ernst & Young (ICAG/F/2024/126), Chartered Accountants, Accra (opinion PDF p92; engagement partner Pamela Des-Bordes, ICAG/P/1329) carries a handwritten firm signature and a handwritten date 28.03.2024 (PDF p95, page image; the text layer holds only 'Date:'). The statement of financial position states approval by the board on 28 March 2024 and carries handwritten signatures of the board chairperson (Ama S. Bawuah) and the managing director (Olumide Olatunji) (PDF p97, page image).
- Document date
- 28 Mar 2024
- Auditor's report
- 28 Mar 2024
- Board approval
- 28 Mar 2024
- Retrieved by us
- 8 Oct 2026 (not a publication date)
- Used for
- statement columns FY2023, FY2022
- Basis
- company statements · GHS thousands (printed “All amounts are in thousands of Ghana Cedis”)
- Cash and cash equivalents at 31 December in the statement of cash flows (1,602,789; 2022: 2,661,315, note 16) differ from cash and cash equivalents in the statement of financial position (2,657,202; 2022: 3,084,820, p97); the statement of cash flows shows a change in the mandatory reserve deposit within operating activities. Not reconciled here (note 16 not transcribed).
- Interest income is printed 'Interest income' (note 7), not 'Interest revenue calculated using the effective interest method' as in later years; net fee and commission income is printed as one line.
- The financing-activities total in the statement of cash flows is labelled 'Total Liabilities' ((141,616); 2022: (842,507), p99).
- Earnings per share printed in Ghana pesewas (356; 2022: (194), p96) is stored in cedis (÷100) with the printed figure and unit kept. Assignment queue guessed FY2024; the document is the 2023 report.
Technical details
- File
- 170 pages, with a text layer
- SHA-256
1dc55a65d6c563158947dab5561e2ec81d675375b4d938fdefe1e573344c2027- Entity as printed
- Access Bank (Ghana) Plc (the Bank)
- Issuer copy
- retrieved 2026-10-08T20:39:36Z
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) (17 October 2026). Independent review is pending for every figure; automated checks and the AI-assisted verification are not independent review.
Download
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.