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Investor Presentaiton

SA 4.0 An Appraisal of the FGN Budget.../5 4.1 Open Budget Index The International Budget Partnership (IBP) biennially assesses the budgets and budget processes of member countries along 3 criteria - Transparency; Public Participation; and Budget Oversight. On that basis, they generate scores by which participating countries are ranked. The latest scores cover the two years to 31st Dec, 2016. Transparency How has the OBI score for Nigeria changed over time? Extensive Substantial Limited Minimal 20 20 Scant or None 19 18 16 How does budget transparency in Nigeria compare to others? 20 100 Global Average 80 Ghana 60 Sierra Leone 38 Liberia 36 40 São Tomé e Príncipe 31 24 24 17 20 Nigeria Equatorial Guinea 0 Scant Minimal 2006 2008 2010 2012 2015 2017 42 42 50 50 Limited Substantial Extensive 100 Nigeria's score of 17 out of 100 is substantially lower than the global average score of 42. 7
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