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Standard Chartered Bank Ghana
On this page
Company details
- Legal name
- Standard Chartered Bank Ghana PLC
- Listing
- SCB 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 · published summary of audited statements, signed / final · source
Read with these figures
- Summary financial statements. FY2025 figures come from a published summary of the audited statements, not the full statements.
Full wording and sources
2025, 2024: figures from a published summary
These columns come from a summary of the audited statements, not the full audited financial statements. 'The consolidated and separate financial statements presented in this publication are extracts from the Audited consolidated and separate financial statements for the year ended 31 December 2025 which are available for inspection at the Head Office of Standard Chartered Bank Ghana PLC located at the No. 87 Independence Avenue, Accra.' (p1) Report of the independent auditor on the summary consolidated and separate financial statements (ISA 810 (Revised)), Ernst & Young, dated 16 March 2026 (p2): 'In our opinion, the accompanying summary consolidated and separate financial statements are consistent, in all material respects, with the audited consolidated and separate financial statements, in accordance with the basis of preparation set out in note 1 of this publication.' It also states: 'We expressed an unmodified audit opinion on the audited financial statements in our report dated 16 March 2026.' Statements of comprehensive income, other comprehensive income, financial position, changes in equity and cash flows, each with Bank and Group columns (p1), with condensed notes: basis of preparation, quantitative disclosures (capital adequacy, NPL and liquid ratios, contingent liabilities), qualitative disclosures and statutory liquidity defaults (p2). The full notes to the audited statements are not included.
Source: Standard Chartered Bank Ghana PLC and its Subsidiary — Summary consolidated and separate Financial Statements prepared from the Audited Financial Statements for the year ended 31 December 2025 (dated 2026-03-16)
-
Net interest income
GHS 1.00 billion
1,003,932 GHS thousands · p1
−28.5% vs 2024
Interest income less interest expense, as printed.
-
Operating income
GHS 1.84 billion
1,842,835 GHS thousands · p1
+2.0% 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 804 million
804,207 GHS thousands · p1
+12.3% vs 2024
-
Total assets
GHS 16.5 billion
16,506,032 GHS thousands · p1
+15.4% vs 2024
-
Customer deposits
GHS 12.4 billion
12,367,687 GHS thousands · p1
+9.4% vs 2024
-
Total equity
GHS 2.83 billion
2,829,945 GHS thousands · p1
+37.9% 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 — published summary of audited statements (summary), signed / final; reported for the year · source
- FY2024 — published summary of audited statements (summary), signed / final; comparative in the FY2025 filing · source
- 2025, 2024: figures from a published summary. These columns come from a summary of the audited statements, not the full audited financial statements. 'The consolidated and separate financial statements presented in this publication are extracts from the Audited consolidated and separate financial statements for the year ended 31 December 2025 which are available for inspection at the Head Office of Standard Chartered Bank Ghana PLC located at the No. 87 Independence Avenue, Accra.' (p1) Report of the independent auditor on the summary consolidated and separate financial statements (ISA 810 (Revised)), Ernst & Young, dated 16 March 2026 (p2): 'In our opinion, the accompanying summary consolidated and separate financial statements are consistent, in all material respects, with the audited consolidated and separate financial statements, in accordance with the basis of preparation set out in note 1 of this publication.' It also states: 'We expressed an unmodified audit opinion on the audited financial statements in our report dated 16 March 2026.' Statements of comprehensive income, other comprehensive income, financial position, changes in equity and cash flows, each with Bank and Group columns (p1), with condensed notes: basis of preparation, quantitative disclosures (capital adequacy, NPL and liquid ratios, contingent liabilities), qualitative disclosures and statutory liquidity defaults (p2). The full notes to the audited statements are not included.
Income statement
| Line (as printed) | FY2025Published summary of audited statements (summary)reported for the year | FY2024Published summary of audited statements (summary)comparative in FY2025 filingsource limitations |
|---|---|---|
| Interest income calculated using the effective interest method | 1,131,778 | 1,602,415 |
| Interest expense calculated using the effective interest method | (127,846) | (198,415) |
| Net interest income | 1,003,932 | 1,404,000 |
| Fees and commission income | 327,712 | 296,516 |
| Fees and commission expense | (58,695) | (43,205) |
| Net fee and commission income | 269,017 | 253,311 |
| Net trading income | 555,110 | 149,417 |
| Net gain/(loss) from other financial instruments carried at FVTPL1 | 4,403 | (8,569) |
| Lease modification gain2 | 32 | –3 |
| Other income | 10,341 | 9,041 |
| Operating income | 1,842,835 | 1,807,200 |
| Impairment (charge)/reversal on investment securities4 | (28,840) | 62,686 |
| Impairment reversal/(charge) on loans and advances5 | 66,109 | (138,880) |
| Lease impairment reversal/(charge)6 | 213 | (4,724) |
| Total impairment reversal/(charge)7 | 37,482 | (80,918) |
| Operating income net of impairment charges8 | 1,880,317 | 1,726,282 |
| Personnel expenses | (567,272) | (493,909) |
| Depreciation | (39,302) | (49,068) |
| Other operating expenses | (239,306) | (161,150) |
| Total operating expenses | (845,880) | (704,127) |
| Profit before income tax | 1,034,437 | 1,022,155 |
| Income tax expense | (230,230) | (306,007) |
| Profit for the year | 804,207 | 716,148 |
| Net gain/(loss) from changes in fair value9 | 228,625 | (77,694) |
| Tax on net (gain)/loss from changes in fair value10 | (57,156) | 19,424 |
| ECL charge on FVOCI Investment11 | 28,840 | (62,686) |
| Tax on charge on FVOCI Investment12 | (7,210) | 15,672 |
| Debt investments at FVOCI – reclassified to profit or loss13 | 9,659 | 98 |
| Tax on debt investments – reclassified to profit or loss14 | (2,415) | (25) |
| Other comprehensive income/(loss) | 200,343 | (105,211) |
| Total comprehensive income for the year | 1,004,550 | 610,937 |
- Printed “-”, read as nil: subtotal_arithmetic: is.total_operating_income.
Notes and alternative reported figures (13)
- “Net gain/(loss) from other financial instruments carried at FVTPL” is an issuer-specific line, not mapped to a shared definition: Within operating income.
- “Lease modification gain” is an issuer-specific line, not mapped to a shared definition: Within operating income.
- “Impairment (charge)/reversal on investment securities” is an issuer-specific line, not mapped to a shared definition: Component of total impairment.
- “Impairment reversal/(charge) on loans and advances” is an issuer-specific line, not mapped to a shared definition: Component of total impairment.
- “Lease impairment reversal/(charge)” is an issuer-specific line, not mapped to a shared definition: Component of total impairment.
- “Total impairment reversal/(charge)”: mapping to a shared definition is uncertain. Total impairment on financial assets and leases; both Group cells read on the page render.
- “Operating income net of impairment charges” is an issuer-specific line, not mapped to a shared definition: Printed subtotal.
- “Net gain/(loss) from changes in fair value” is an issuer-specific line, not mapped to a shared definition: OCI, may be reclassified.
- “Tax on net (gain)/loss from changes in fair value” is an issuer-specific line, not mapped to a shared definition: OCI, may be reclassified.
- “ECL charge on FVOCI Investment” is an issuer-specific line, not mapped to a shared definition: OCI, may be reclassified.
- “Tax on charge on FVOCI Investment” is an issuer-specific line, not mapped to a shared definition: OCI, may be reclassified.
- “Debt investments at FVOCI – reclassified to profit or loss” is an issuer-specific line, not mapped to a shared definition: OCI reclassification.
- “Tax on debt investments – reclassified to profit or loss” is an issuer-specific line, not mapped to a shared definition: OCI reclassification.
Balance sheet
| Line (as printed) | FY2025Published summary of audited statements (summary)reported for the year | FY2024Published summary of audited statements (summary)comparative in FY2025 filingsource limitations |
|---|---|---|
| Cash and cash equivalents | 6,106,101 | 4,593,873 |
| Derivative assets held for risk management | 22,490 | 12,551 |
| Non-pledged trading assets | 400,168 | 111,486 |
| Due from other banks | 2,833,636 | 2,532,470 |
| Loans and advances to customers | 1,887,422 | 2,305,886 |
| Investment securities | 4,049,948 | 3,680,729 |
| Investment in subsidiaries1 | 1 | 1 |
| Equity investments2 | 804 | 899 |
| Other assets | 413,899 | 501,580 |
| Property and equipment | 21,837 | 24,547 |
| Right-of-use asset | 143,881 | 132,255 |
| Current tax assets | 423,712 | 374,087 |
| Deferred tax asset | 202,133 | 33,099 |
| Total assets | 16,506,032 | 14,303,463 |
| Derivative liabilities held for risk management | 2,052 | 14,571 |
| Deposits from banks3 | 284,215 | 124,582 |
| Deposits from customers | 12,367,687 | 11,308,032 |
| Other liabilities | 564,552 | 264,266 |
| Lease liabilities4 | 322,398 | 423,611 |
| Provisions | 135,183 | 115,652 |
| Total liabilities | 13,676,087 | 12,250,714 |
| Stated capital | 400,000 | 400,000 |
| Retained Earnings | 1,501,460 | 1,030,965 |
| Reserve fund5 | 864,660 | 764,825 |
| Credit risk reserve | 24,899 | 18,376 |
| Other reserves6 | 38,926 | (161,417) |
| Total shareholders' funds | 2,829,945 | 2,052,749 |
| Total liabilities and shareholders' funds | 16,506,032 | 14,303,463 |
Notes and alternative reported figures (6)
- “Investment in subsidiaries” is an issuer-specific line, not mapped to a shared definition: Printed 1 in the Group columns (1,001 Bank).
- “Equity investments” is an issuer-specific line, not mapped to a shared definition: Equity investments.
- “Deposits from banks” is an issuer-specific line, not mapped to a shared definition: Deposits from banks.
- “Lease liabilities” is an issuer-specific line, not mapped to a shared definition: Not split current/non-current.
- “Reserve fund” is an issuer-specific line, not mapped to a shared definition: Statutory reserve fund.
- “Other reserves” is an issuer-specific line, not mapped to a shared definition: Other reserves (FVOCI and similar).
Cash flow
| Line (as printed) | FY2025Published summary of audited statements (summary)reported for the year | FY2024Published summary of audited statements (summary)comparative in FY2025 filingsource limitations |
|---|---|---|
| Profit before tax1 | 1,034,437 | 1,022,155 |
| Depreciation2 | 39,302 | 49,068 |
| Impairment on financial assets3 | 37,269 | (76,194) |
| Lease impairment4 | (213) | 4,724 |
| Lease modification gain5 | (32) | –6 |
| Interest income7 | (1,131,778) | (1,602,415) |
| Interest expense8 | 127,846 | 198,415 |
| Unrealised exchange gain on trading9 | (198,523) | (20,136) |
| Effect of exchange10 | (143,852) | 135,694 |
| (unlabelled subtotal after the adjustments)11 | (235,544) | (288,689) |
| Change in trading assets (Non-pledged)12 | (288,682) | (93,575) |
| Change in derivative assets held for risk management13 | (9,939) | (3,631) |
| Change in other assets14 | 87,681 | (193,786) |
| Change in loans to other banks15 | (301,166) | (2,532,470) |
| Change in Mandatory reserve deposit with Bank of Ghana16 | (1,902,241) | –17 |
| Change in loans and advances to customers18 | 512,082 | (590,099) |
| Change in derivative liabilities held for risk management19 | (12,519) | (474) |
| Change in deposits from banks20 | 159,633 | (78,364) |
| Change in deposits from customers21 | 1,065,396 | 501,123 |
| Change in short term borrowing22 | –17 | (232,860) |
| Change in provisions23 | 19,531 | (19,150) |
| Change in other liabilities24 | 42,376 | 26,978 |
| (unlabelled subtotal after the working-capital changes)25 | (863,392) | (3,504,997) |
| Dividend received26 | –27 | –27 |
| Interest received | 882,300 | 2,293,597 |
| Interest paid28 | (98,353) | (158,672) |
| Income tax paid | (373,202) | (539,873) |
| Net cash flows from/(used in) operating activities | (452,647) | (1,909,945) |
| Purchase of investment securities29 | (10,724,809) | (32,160,670) |
| Sale/redemption of investment securities30 | 10,923,475 | 34,969,023 |
| Purchase of property and equipment | (4,779) | (4,833) |
| Net cash flows from investing activities | 193,887 | 2,803,520 |
| Dividend paid | (227,354) | (399,872) |
| Repayment of principal and interest portion of lease liabilities31 | (75,167) | (80,931) |
| Net cash flows used in financing activities | (302,521) | (480,803) |
| Net increase in cash and cash equivalents | (561,281) | 412,772 |
| Effect of exchange fluctuation on cash held | (18,451) | (135,694) |
| Cash and cash equivalents at 1 January | 4,598,916 | 4,321,838 |
| Cash and cash equivalents at 31 December | 4,019,184 | 4,598,916 |
- Printed “-”, read as nil: subtotal_arithmetic: cf.native.co_vzzzerq0cy4n.cf_subtotal_adjusted.
- Printed “-”, read as nil: subtotal_arithmetic: cf.native.co_vzzzerq0cy4n.cf_subtotal_after_working_capital.
- Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_operations.
Notes and alternative reported figures (28)
- “Profit before tax” is an issuer-specific line, not mapped to a shared definition: Starting line of the indirect cash flow.
- “Depreciation” is an issuer-specific line, not mapped to a shared definition: Note 23b.
- “Impairment on financial assets” is an issuer-specific line, not mapped to a shared definition: Note 12 a,b.
- “Lease impairment” is an issuer-specific line, not mapped to a shared definition: Note 12c.
- “Lease modification gain” is an issuer-specific line, not mapped to a shared definition: Note 11b.
- “Interest income” is an issuer-specific line, not mapped to a shared definition: Note 8.
- “Interest expense” is an issuer-specific line, not mapped to a shared definition: Note 8.
- “Unrealised exchange gain on trading” is an issuer-specific line, not mapped to a shared definition: Note 10.
- “Effect of exchange” is an issuer-specific line, not mapped to a shared definition: Note 10.
- “(unlabelled subtotal after the adjustments)” is an issuer-specific line, not mapped to a shared definition: Printed subtotal without a label.
- “Change in trading assets (Non-pledged)” is an issuer-specific line, not mapped to a shared definition: Note 20.
- “Change in derivative assets held for risk management” is an issuer-specific line, not mapped to a shared definition: Note 19a.
- “Change in other assets” is an issuer-specific line, not mapped to a shared definition: Note 25.
- “Change in loans to other banks” is an issuer-specific line, not mapped to a shared definition: Note 21a.
- “Change in Mandatory reserve deposit with Bank of Ghana” is an issuer-specific line, not mapped to a shared definition: Note 18.
- “Change in loans and advances to customers” is an issuer-specific line, not mapped to a shared definition: Note 21.b.iii.
- “Change in derivative liabilities held for risk management” is an issuer-specific line, not mapped to a shared definition: Note 19b.
- “Change in deposits from banks” is an issuer-specific line, not mapped to a shared definition: Note 26.
- “Change in deposits from customers” is an issuer-specific line, not mapped to a shared definition: Note 27.
- “Change in short term borrowing” is an issuer-specific line, not mapped to a shared definition: Note 28.
- “Change in provisions” is an issuer-specific line, not mapped to a shared definition: Note 29b.
- “Change in other liabilities” is an issuer-specific line, not mapped to a shared definition: Note 29a.
- “(unlabelled subtotal after the working-capital changes)” is an issuer-specific line, not mapped to a shared definition: Printed subtotal without a label.
- “Dividend received” is an issuer-specific line, not mapped to a shared definition: Note 11c; Group columns print '-'.
- “Interest paid”: mapping to a shared definition is uncertain. Interest paid (operating); both Group cells read on the page render.
- “Purchase of investment securities” is an issuer-specific line, not mapped to a shared definition: Investing.
- “Sale/redemption of investment securities” is an issuer-specific line, not mapped to a shared definition: Investing.
- “Repayment of principal and interest portion of lease liabilities”: mapping to a shared definition is uncertain. Lease payments including interest (note 30a(iv)); both Group cells read on the page render.
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 |
(227,354) | GHS thousands | Summary statements, p1 |
| 31 Dec 2024 | Dividends paid (cash flow statement) | Dividend paid |
(399,872) | GHS thousands | Summary statements, p1 |
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.
-
Standard Chartered Bank Ghana PLC and its Subsidiary — Summary consolidated and separate Financial Statements prepared from the Audited Financial Statements for the year ended 31 December 2025
Year ended 31 December 2025 · Published summary of audited statements (summary) · signed / final
Audit: Ernst & Young (Chartered Accountants, Accra), unmodified opinion · signed
Auditor's sign-off: Ernst & Young (engagement partner Pamela Des Bordes, ICAG/P/1329)
Final status: Report of the independent auditor on the summary consolidated and separate financial statements (ISA 810 (Revised)), with a handwritten 'Ernst + Young' signature over 'ERNST & YOUNG (ICAG/F/2026/126), CHARTERED ACCOUNTANTS, ACCRA, GHANA, DATE: 16 MARCH 2026', engagement partner Pamela Des Bordes (ICAG/P/1329) (PDF p2, page image). The directors' statement is typeset 'Signed' over Mansa Nettey (Managing Director) and Albert Larweh Asante (Executive Director) (name_printed_unsigned); no board approval date is printed.
- Document date
- 16 Mar 2026
- Auditor's report
- 16 Mar 2026
- Board approval
- date not found in this document
- Retrieved by us
- 8 Oct 2026 (not a publication date)
- Used for
- statement columns FY2025, FY2024
- Basis
- consolidated statements · GHS thousands (printed “GH¢'000”)
- The cash-flow statement's closing cash (Group 4,019,184; 2024: 4,598,916) excludes mandatory reserves at 25% (footnote, p1), while the statement of financial position prints cash and cash equivalents of 6,106,101 (2024: 4,593,873), net of expected credit losses. 'Investment in subsidiaries' prints 1 in the Group columns.
- Bank (separate) columns are printed beside the Group columns and are not transcribed. Group profit 804,207 (Bank 798,681).
- Report of the independent auditor on the summary consolidated and separate financial statements (ISA 810 (Revised)), Ernst & Young, dated 16 March 2026 (p2): 'In our opinion, the accompanying summary consolidated and separate financial statements are consistent, in all material respects, with the audited consolidated and separate financial statements, in accordance with the basis of preparation set out in note 1 of this publication.' It also states: 'We expressed an unmodified audit opinion on the audited financial statements in our report dated 16 March 2026.'
- Statements of comprehensive income, other comprehensive income, financial position, changes in equity and cash flows, each with Bank and Group columns (p1), with condensed notes: basis of preparation, quantitative disclosures (capital adequacy, NPL and liquid ratios, contingent liabilities), qualitative disclosures and statutory liquidity defaults (p2). The full notes to the audited statements are not included.
Technical details
- File
- 2 pages, scanned (figures read by OCR and checked against the page image)
- SHA-256
9421ad79da2d73c9d34d0e85e841700a14852125fafcf19eae24bdbd6193752c- Entity as printed
- Standard Chartered Bank Ghana PLC and its Subsidiary
- Exchange copy
- retrieved 2026-10-08T17:51:29Z
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 (read from the page image) (17 October 2026). Independent review is pending for every figure; automated checks and the AI-assisted verification are not independent review.
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