Test Drive 2q:2014 | Page 43

GTB, UTB, ECO and FiBank have all reported impairment losses. These banks should work on their credit lending policies and ensure that their loans & advances portfolios are well mitigated and risk adjusted in order to avoid the short and long-term unexpected shocks. The Sierra Leone Stock Exchange was commissioned in 2009, providing a market place for trading of equities, commodities, bonds, forex and derivatives. The banks should start participating within it to generate more investment capital and maximise their profits generation, rather than simply focusing on granting loans & advances in the short-term, which might erode their total investment capital. Investing Activities For The Period Under Review O ut of the 7 banks under review, FiBank tops the investment trading over it assets, recording an impressive rate of investment. The bank has spread its assets, recording 36% on risk-free trading (T-Bills), 31% on risk assets trading (advances to customers), 15% on other trading (such as forex) and 18% cash in hand. It may be useful for the bank to reduce some of it risktrading activities and focus some more of its assets into forex and securities trading. SCB has spread its total assets recording 32% on risk-free trading, lending rate of 14% of total assets, forex and securities trading of 5% and 49% cash in hand. The bank is well managed in terms of liquidity and its distribution of resources. Its cash holdings however are too high and the bank should consider participating in other trading activities like increasing its forex and securities trading and even somewhat increasing its lending rate. UBA and GTB invested in T-Bills and other investments that are risk-free at a rate of 25% and 24% respectively against its total asset base. UBA should however try to participate in the economic development in Sierra Leone by slightly increasing it’s risk assets portfolio, as SME’s are the most important players to the jump-start of any economy. The bank should consider increasing it loans & advances portfolio. Its 2% lending rate of total assets indicates that they are not necessarily a lending financial institution. UBA closed up its books for 2013 with 69% cash in hand against its total assets. If this surplus cash in hand were invested, UBA would have triumphed over GTB in profit generation. The bank was able to manage its expenses quite well given Chart 2: Investment Trading Over Assets this hyperinflation economy. UTB has the lowest risk-free investment activities, recorded at 12% of its total assets; it is recommended that the bank reduce its risk assets trading and invest more in TBill and bonds. Although the bank was able to produce huge