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Bank Stocks Fall on NGX After Senate Moves to Retroactively Amend Finance Act 2023

Some banking stocks depreciated on the floor of the Nigerian Exchange Limited (NGX), on Friday, following the Senate move to retroactively amend the Finance Act 2023, and impose a one-time windfall tax on banks’ foreign exchange gains realised in their 2023 financial statements.

A check by THISAY showed that leading banks – Zenith Bank Plc, Guaranty Trust Holding Company Plc (GTCO), United Bank for Africa Plc (UBA), and FBN Holdings Plc recorded decline in stock prices on NGX.

As at the close of trading yesterday, Zenith Bank dropped by 0.54 per cent to close at N37.00 per share, while GTCO dipped by 0.77 per cent to close at N44.95 per share.

Also, the United Bank for Africa (UBA) was down by 1.93 per cent to close at N22.85 per share as FBN Holdings depreciated by 3.29 per cent to close at N22.05 per share.

However, with a 3.25 per cent gain, FCMB group joined the top five gainers on the floor of Exchange.

The downward in the stock price of the banks affected the NGX Banking Index as of July 19, 2024 trading activities, as it was down by 0.75 per cent to close at 843.99 basis points from the 850.35basis points it opened for trading the previous day.             

THISDAY findings revealed that major banks operating in the country generated N3.37 trillion in foreign exchange revaluation gains in 2023FY.

Speaking with THISDAY, analysts faulted the federal government’s move to retroactively amend the Finance Act 2023.

They noted that the exercise was ill-timed, arguing that it could undermine investor confidence and negatively impact Nigeria’s investment climate.

Speaking with THISDAY, Investment Banker & Stockbroker, Mr. Tajudeen Olayinka, stated that the whole world would see it “as madness of accumulated incompetence.”

He stated further that, “This is because decisions had been taken by all categories of investors, analysts and other stakeholders, on the basis of all known existing laws and international accounting standards in arriving at buy or sell recommendations on all securities issued by these banks.

“Another consideration is the fact that business of a bank is centred around liability generation and asset creation, what then happens to all liabilities of these banks that were subjected to repricing by all their customers as a result of currency depreciation or changes in financial or economic conditions? It is a clear demonstration of incompetence by the current government.

“They may end up destroying the economy if they continue this way. It is an inappropriate decision by government, and could also be coined as backward hustle in the business parlance.

“It could affect so many investment decisions we cannot even think of as of now. The government must rescind this bad decision forthwith.”

 Managing Director of Parthian Securities Limited, Mr. Tunde Awolola, highlighted the potential negative consequences on Nigeria’s global financial standing.

Awolola said: “The justification for the tax is not convincing, and it will likely affect our global ratings, potentially driving foreign investors elsewhere. “Similarly, if the government is taxing windfall profits from bank activities due to policy changes in FX transactions, how will it support companies that incurred significant losses from the same policy? Is there a stabilisation fund for these companies?”

Another analyst who requested anonymity, acknowledged the government’s fiscal challenges but criticised the bill’s approach and timing.

He said: “The rationale for the bill is clear when we see the weak fiscal state of the federal government. The recently agreed increase in the minimum wage is expected to further increase the government expenditure for the year without new sources of revenue for the government. However, the bill if passed into law could have more negative impacts.

“The bill seems to target a specific industry and not a specific activity. This violates one of the cardinal principles of taxation which is fairness. The narrative would have been better if the FX gains of all businesses are subjected to the windfall tax instead of restricting it to the banks. The timing of the bill is also very wrong as most of the banks are currently on the road show, trying to court investors.

“Unfortunately, confidence in the Nigerian economy has not been great given the unorthodox policies of the last administration. Consultation with various stakeholders would have helped to reduce the backlash that greeted the bill.

“The timing of the bill is also very wrong as most of the banks are currently on road show, trying to court investors.”

The former president, Association of Stockbroking Houses of Nigeria (ASHON), Mr. Emeka Madubuike stressed that a lot of the banks have paid dividends on their foreign exchange gains realised in 2023 financial statements.

He stated that these banks have closed their 2023FY books and decisions have been made on profits generated from foreign exchange gains.

“Right now, we are in a very difficult time. I do not know how the FG will be rolling it back since it is retroactively. I do not know how it is going to be implemented but, in our country, today, anything is possible.”

An Economist and Investment Specialist, Dr. Vincent Nwani, said: “I am not a lawyer but I know law cannot take effect retroactively. An Act passed in 2024 cannot take effect 2023. However, I will expect lawyers to throw more light on the legality of the law taking effect retroactively.”

He, however, warned that the retroactively amended the Finance Act 2023 would send a negative signal to the financial market and foreign investors sitting by the side.

Nume Ekeghe and Kayode Tokede

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