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Investor Presentaiton

Operating Expenses & Impairment Charges access >>> 1. Operating Expenses (N'bn) 64.6% 64.9% 62.2% 62.1% 57.0% 34 28 27 25 22.3 24 14.0 17.6 15.2 15.7 4.2 2.4 2.1 2.2 2.3 7.5 7.9 9.6 8.9 6.4 Q1'14 Q2'14 Q3'14 Q4'14 Q1'15 Personnel Depreciation Other Expenses 1 Impairment Charges (N'bn) Cost to Income 1.6% 1.4% 1.2% 1.0% 0.2 0.3 0.5 0.9 0.1% 4.5 3.2 3.0 3.0 1.2 0.3 Q1'14 Q2'14 Impairment on Loans Cost of Risk Q3'14 Q4'14 Q1'15 Impairments on other Assets Comments Operating expenses grew by 21% q/q and 24% y/y to N33.6bn Key drivers y/y: 19% increase in personnel expenses due to increase in the number of staff across branches to ensure effective customer engagement in the retail segment Increase in the AMCON surcharge due to increase in asset base Increase in branding and communications expenses to support our retail business Increase in software maintenance, e-channels maintenance and communication expenses to improve service delivery Naira devaluation and depreciation Cost to Income Ratio (CIR) improved to 62.2% in Q1'15 from 64.9% in Q4'14 largely driven by revenue uplift. The Bank will continue to optimize its resource base while growing revenue Impairment on loans declined by 34% q/q to N3.0bn in Q1'15 from N4.5bn in Q4'14 leading to a 60bps reduction in cost of risk to 1.0% The Bank will continue to monitor and improve quality of its risk assets to minimize impairment loss Other operating expense includes: Professional fees, Insurance, General administrative expenses, Other premises and equipment costs etc ©2015 ACCESS BANK PLC 14
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