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Investor Presentaiton

CONFIDENTIAL 3 Robust Balance Sheet and Asset Quality 25 BANK OF INDUSTRY ...transforming Nigeria's industrial sector • The CBN stipulates that Non-Performing Loans (NPL) should not exceed 5% of a financial institution's Gross Loans and Advances. BOI has maintained a threshold below this guideline for the past three years. BOI requires security for all credits guaranteed. The Bank is over-collaterised as at June 2023 with 85.9% of exposure covered by Bank Guarantee BOI's is well capitalised with a Capital Adequacy Ratio (62.16%) well above minimum regulatory guideline. Strong Capital Base with Solid Shareholder Support Collateral Composition (Jun-23) USD'mn Tier 1 Capital Jun 2023 2022 2021 2020 2019 US$'mn Value 818.00 % Contribution 85.9% Bank Guarantees 809.0 872.2 878.92 894.0 893.6 100.86 10.6% T-Bills & FGN Bonds Tier 2 Capital 268.0 287.9 289.94 294.7 294.0 Legal Mortgages 23.3 2.4% Total Regulatory Capital Personal Guarantees 8.33 0.9% Minimum regulatory capital % of RWA 1,077.0 1,160.2 10% 10.00% 1,168.86 1,188.7 1,187.6 Debenture 2.33 0.2% 10% 10.0% 10.0% Total 952.82 100% BOI capital % of RWA 62.16% 47.67% 51.13% 48.2% 51.7% Non-Performing Loans Total Asset NPL 13.90% 1 12.81% 1 2.08% ! Jun-23 5,315 Regulatory Requirement 15.57%! 14.56% 5% 4,372 5,229 4,158 3,335 12.59% 1 2,376 1,712 3,395 3,498 kkkkkk 1,864 1,040 1,069 2022 2021 2020 | Private & Confidential 2019 2018 Exchange rate (US$/NGN): 447 (Dec 2022); 776 (June 2023) Jun-23 2022 2021 2020 2019 2018 USD'm NGN'b
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