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The Bank of Ghana (BoG) has provided answers to frequently asked questions (FAQ) relative to the losses that it incurred last year.

Due to the impairment of the Government of Ghana’s securities holdings of ¢48.45 billion, impairment of loans and advances granted to quasi-government and financial institutions amounting to ¢6.12 billion and the depreciation of the local currency resulting in net exchange loss of ¢5.27 billion, the Bank of Ghana recorded GHS60.6billion loss in 2022.

The loss was occasioned by the Government of Ghana Domestic Debt Exchange Programme.

According to the BoG, its Board of Directors and Management assessed the policy solvency implications arising out of the negative net worth position and the group’s ability to continue to generate enough income to cover its monetary policy operations and other operational costs.

In the view of the directors, the Central Bank will continue to operate on a going concern basis due to a variety of factors underpinned by expectations of an improved macroeconomic situation and policy actions specifically targeted at improving its balance sheet.

In a statement answering some questions relating to this matter the BoG said “Are there Central Banks that made losses in 2022 comparable to what Ghana experienced in 2022: In 2022, several central banks run losses and, in some cases, the losses pushed them into negative equity. Let me touch on a few of them and the statistics:

The Reserve Bank of Australia (RBA) recorded a 2022 book loss of 37 billion Australian dollars, which more than wiped out the central bank’s equity. The UK Government faces £150 billion bill to cover Bank of England’s losses (According to the Financial Times of July 25, 2023).

“The Swiss National Bank (SNB) in early January reported a record preliminary loss of 132
billion francs for 2022. In September 2022, the central bank of the Netherlands notified the country’s government in a letter that it projects net interest losses amounting to a potential EUR 9 billion for the years 2023 through 2026. The US Federal Reserve has no longer been able to remit weekly billion-dollar transfers to the US Treasury since autumn 2022. Instead, a debt obligation to the US Treasury (a liability that the Fed recognizes as a deferred asset) has been growing on the Fed’s balance sheet since then. The Fed eventually will have to pay this liability sometime in the future (when it resumes generating profits).

For the financial year ended 31 March 2023, the Monetary Authority of Singapore recorded
a net loss of $30.8 billion. Why Central Banks are reporting losses in 2022: Central banks exist to fulfil their policy mandates, including price and financial stability.

“The attainment of this mandate involves the central bank taking on financial risks such as credit risk and interest rate risks, through loans to commercial banks/government or currency risk, through the holding of foreign exchange reserves.

“Some of these risks may materialize leading to losses. Making losses may therefore be perfectly compatible with a central bank’s remit of ensuring the smooth functioning of the economy.

“It contributes to a well-functioning economy by maintaining confidence in the financial system and by stabilizing inflation and economic activity. Therefore, the success of central bank interventions should always be judged on whether they fulfil these mandates.

“Over the course of 2022, Central Banks around the world aggressively hiked interest rates in an attempt to tackle record-high inflation and re-anchor inflation expectations. These decisive actions have led to losses and in some cases negative equities (i.e. assets < liabilities), raising concerns about the ability of such central banks to fulfil their mandates of price and financial stability.”

FAQs on BOG’s 2022 Annual Report-August 1 2023

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