RISK MANAGEMENT IN BANK LENDING: A CASE STUDY OF EQUITORIAL TRUST BANK

ABSTRACT
The emergence of Banks owned by the local private sector began in the mid-1970s. Financial markets in the period since independence have been dominated by foreign and government owned commercial banks. But deficiencies in financial intermediation provided an opportunity for local private investors to enter financial markets. Between the late 1970s and the mid-1980s, 13 local Banks were set up in Nigeria. The growth of local banks accelerated dramatically in the second half of the 1980s, with 70 Commercial and Merchant Banks established between 1986 and 1991 when the Central Bank of Nigeria suspended issuing new licenses: almost all of these were wholly owned by local investors.

In Nigeria, the rising cases of bank distress have also become a major source of concern for policy makers. As a result of attractive interest rate on deposits and loans, credits were given out indiscriminately without proper credit appraisal. The resultant effects were that many of these loans turn out to be bad. It is in realization of the consequence of deteriorating loan quality on the banking sector and the economy at large that this paper is motivated. This paper, therefore, attempts to evaluate the effect of risk management in bank lending, using Equitorial Trust Bank as a case study.

CHAPTER ONE
INTRODUCTION
1.1  BACKGROUND OF THE STUDY
The Nigerian financial institutions have faced difficulties over the years for a multitude of reasons but the major cause of serious banking problems in recent times continues to be directly related to lax credit standards for borrowers and counterparties, poor portfolio risk management or a lack of attention to changes in economic or other circumstances that can lead to a deterioration in the credit standing of a bank’s counterparties. Credit risk is most simply defined as the potential that a bank borrower will fail to meet the obligations in accordance with agreed terms. The goal of risk management in bank lending is to maximize a bank’s risk adjusted rate of return, maintaining risk exposure with acceptable parameters.


The problem of Bank distress in the Nigerian Banking Sector has been observed since 1930s. In fact, between 1930 and 1958, over 21 Bank failures were recorded. The Bank failures during the time were attributed to the domination of foreign Banks in terms of the exclusive patronage by British firms.

Other factors that led to mass failure of the indigenous banks were low capital base, lack of managerial expertise and untrained personnel.

The deregulation of the financial system was embarked upon by the military administration in 1986 as part of the Structural Adjustment Programme (SAP). The deregulation witnessed sharp changes in banks’ operations, regulatory environment and the distress syndrome resurfaced again in Nigeria. The changes brought about by SAP included the liberalization of the foreign exchange and money markets, the introduction of prudential guidelines and accounting standards, increase in minimum paid-up capital, establishment of Nigerian Deposit Insurance Corporation (NDIC), relaxation of mandatory sectoral allocation of credits, etc.

The Late 1980s and early 1990s were years of financial boom, as the number of players increased substantially in the system? For instance, between 1986 and 1989, about 38 new commercial and merchant banks were created. The increase in the number of banks over-stretched the existing human resources capacity of banks which resulted to many problems such as poor credit appraisal system, financial crimes, accumulation of poor asset quality, among others. The consequence was increase in the number of distress banks. During 1994 alone, two banks had their licenses suspended (Republic Bank Ltd and Broad Bank of Nigeria Ltd). Another four banks has their licenses revoked. Also in 1994, the number of banks adjudged distressed by the Central Bank rose by 10 to 42, excluding the four banks that were closed during the year. By the end of year in 1994, non-performing loans and advances constituted about 60.33 percent of the total deposits of the entire banking industry. Furthermore, the ratio of non-performing loans and advances to the total loans and advances in the entire banking industry was 43.03 percent while that for the distressed banks was 64.5 percent according to CBN Annual Report 1994. By the year 1998, up to 31 banks were being liquidated......

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Item Type: Postgraduate Material  |  Attribute: 81 pages  |  Chapters: 1-5
Format: MS Word  |  Price: N3,000  |  Delivery: Within 30Mins.
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