09-46236403 09-46236418 BSD/DIR/GEN/CIR/04/016 April 30, 2010 LETTER TO ALL BANKS RE: MONTHLY SUBMISSION OF CREDIT PORTFOLIO CLASSIFICATION BY BANKS In furtherance of ongoing efforts at enhancing disclosures and internal credit risk portfolio classification in the Nigerian banking sector, banks are henceforth advised to adopt the modified International Standard Industrial Classification of All Economic Activities (ISIC) in categorizing their credit exposures. Consequently, all banks are hereby requested to submit monthly information on their outstanding loans and advances in line with the modified version of the ISIC as per the attached format (Appendices 110).

In this regard, banks are required to adjust their credit portfolio classification for the months of January, February and March 2010 to reflect the new format and forward same electronically to the email addresses below:

1. cdnwaegerue@cenbank.org
2. uabdulqadir@cenbank.org Henceforth, the credit portfolio classification for April 2010 and subsequent months should be sent electronically to the above email addresses, with the hard copy forwarded to the Director of Banking Supervision not later than the 5th working day of the month following the reporting month. SAMUEL A. ONI DIRECTOR OF BANKING SUPERVISION

Modified Version Of The International Standard Industrial Classification Of All Economic Activities For Adoption In The Nigerian Banking Industry

1. Agriculture, forestry and fishing a. Crop production b. Poultry and livestock c. Fishing d. Plantation

2. Mining And Quarrying

a. Mining of coal and lignite b. Mining of metal ores c. Other mining and quarrying d. Mining support service activities

3. Manufacturing

a. Manufacture of food products b. Manufacture of beverages c. Manufacture of tobacco products d. Manufacture of textiles e. Breweries f. Soft drinks/beverages g. Food products h. Manufacture of wearing apparel i. Manufacture of leather and related products j. Manufacture of wood and of products of wood and cork, except furniture; k. manufacture of articles of straw and plaiting materials l. Manufacture of paper and paper products m. Printing and reproduction of recorded media n. Manufacture of coke o. Manufacture of chemicals and chemical products p. Manufacture of basic pharmaceutical products and pharmaceutical preparations q. Manufacture of rubber and plastics products r. Manufacture of other non-metallic mineral products s. Manufacture of basic metals t. Manufacture of fabricated metal products, except machinery and equipment u. Manufacture of computer, electronic and optical products v. Manufacture of electrical equipment w. Manufacture of machinery and equipment n.e.c. x. Manufacture/assembly of motor vehicles, trailers and semi-trailers y. Manufacture of other transport equipment z. Manufacture of furniture aa. Other manufacturing bb. Repair and installation of machinery and equipment cc. Confectionaries 4. Electricity, gas, steam and air conditioning supply a. Electric power generation, transmission and distribution b. Manufacture of gas; distribution of gaseous fuels through mains c. Steam and air conditioning supply 5. Water supply; sewerage, waste management and remediation activities a. Water collection, treatment and supply b. Sewerage c. Waste collection, treatment and disposal activities; materials recovery d. Remediation activities and other waste management services

6. Construction

a. Construction of buildings b. Civil engineering c. Specialized construction activities 7. Wholesale and retail trade; repair of motor vehicles and motorcycles a. Wholesale and retail trade and repair of motor vehicles and motorcycles b. Wholesale trade, except of motor vehicles and motorcycles c. Retail trade, except of motor vehicles and motorcycles

8. Transportation And Storage

a. Land transport and transport via pipelines b. Water transport c. Air transport d. Warehousing and support activities for transportation e. Postal and courier activities

9. Accommodation And Food Service Activities

a. Accommodation b. Food and beverage service activities

10. Information And Communication

a. Publishing activities b. Motion picture, video and television programme production, sound recording and music publishing activities c. Programming and broadcasting activities d. Telecommunications e. Computer programming, consultancy and related activities f. Information service activities

11. Financial And Insurance Activities

a. Financial service activities, except insurance and pension funding b. Insurance, reinsurance and pension funding, except compulsory social security c. Activities auxiliary to financial service and insurance activities 12. Real estate activities a. Mortgage - Home Ownership b. Commercial Property c. Home Equity d. Real Estate Construction/ Home Developers e. Government

13. Professional, Scientific And Technical Activities

a. Legal and accounting activities b. Activities of head offices; management consultancy activities c. Architectural and engineering activities; technical testing and analysis d. Scientific research and development e. Advertising and market research f. Other professional, scientific and technical activities g. Veterinary activities 14. Administrative and support service activities a. Rental and leasing activities b. Employment activities c. Travel agency, tour operator, reservation service and related activities d. Security and investigation activities e. Services to buildings and landscape activities f. Office administrative, office support and other business support activities 15. Public administration and defence; compulsory social security a. Public administration and defence; compulsory social security 16. Education a. Pre Primary and primary education b. Higher Education c. Other education d. Educational support services. 17. Human health and social work activities a. Human health activities b. Residential care activities c. Social work activities without accommodation

18. Arts, Entertainment And Recreation

a. Creative, arts and entertainment activities b. ibraries, archives, museums and other cultural activities c. Gambling and betting activities d. Sports activities and amusement and recreation activities 19. Other service activities a. Activities of membership organizations b. Repair of computers and personal and household goods c. Other personal service activities 20. Activities of households as employers; undifferentiated goods- and servicesproducing activities of households for own use a. Activities of households as employers of domestic personnel b. Undifferentiated goods- and services-producing activities of private households for own use

21. Activities Of Extraterritorial Organizations And Bodies

a. Activities of extraterritorial organizations and bodies 22. Power and Energy a. Independent Power Projects (IPP) b. Power generation/power plants c. Power transmission d. Power distribution

23. Capital Market

a. Margin lending b. Proprietary trading c. Share loans d. Share underwriting e. Stockbroking firms 24. Oil and Gas a. Oil - downstream b. Oil - upstream c. Natural gas d. Crude oil refining

MODIFIED VERSION OF THE INTERNATIONAL STANDARD INDUSTRIAL CLASSIFICATION OF ALL ECONOMIC ACTIVITIES FOR ADOPTION IN THE NIGERIAN BANKING INDUSTRY

	CURRENT
BUSINESS LINES	MONTH	PREVIOUS MONTH
		% of	% of	%
		Port.	Growth
		Port.
	N' million	N' million
25. AGRICULTURE,	FORESTRY	AND
FISHING a. Crop production b. Poultry and livestock c. Fishing d. Plantation e. Agro services f. Cash crops SUB-TOTAL
26. AGRICULTURE,	FORESTRY	AND
FISHING a. Crop production b. Poultry and livestock c. Fishing d. Plantation e. Agro services f. Cash crops SUB-TOTAL
BUSINESS LINES	CURRENT	% of	PREVIOUS	% of	%

	MONTH	Port.	Growth
	MONTH
	Port.
	N' million	N' million
27. MANUFACTURING a. Flourmills and Bakeries b. Food manufacturing c. Beverages d. Aluminium and allied products e. Basic Metal Products f. Breweries g. Building materials h. Cement i. Chemicals and Allied products j. Footwear k. Hides and Skin l. Household Equipment m. Pharmaceuticals n. Paints and Allied products o. Miscellaneous Manufacturing p. Paper and Paper products q. Printing and Publishing r. Personal care s. Plastics t. Rubber and Allied products u. Steel Rolling Mills v. Soft Drinks w. Cables and Mines x. Textiles and Apparel y. Tyre z. Conglomerate* SUB-TOTAL

	CURRENT
BUSINESS LINES	MONTH	PREVIOUS MONTH
		% of	% of	%
		Port.	Growth
		Port.
	N' million	N' million
28. WATER SUPPLY; SEWERAGE, WASTE MANAGEMENT AND REMEDIATION ACTIVITIES a. Water collection, treatment and supply b. Sewerage c. Waste collection, treatment and disposal activities; materials recovery d. Remediation activities and other waste management services SUB-TOTAL 29. CONSTRUCTION a. Civil engineering b. Specialized construction activities SUB-TOTAL 30. GENERAL COMMERCE a. Automotive parts b. Domestic trade c. Automobile (Motor Vehicles) d. Food Processing e. Chemicals and Allied Products f. Trading (Rice) g. Trading (Cocoa) h. Generator set (sales and services) SUB-TOTAL

	PREVIOUS MONTH
	CURRENT MONTH	% of	% of	%
	N' million	Port.	Growth
BUSINESS LINES	N' million	Port.
31. TRANSPORTATION AND STORAGE a. Road transport b. Water transport c. Air transport d. Warehousing and support activities for transportation e. Postal and courier activities SUB-TOTAL 32. INFORMATION AND COMMUNICATION a. Publishing activities b. Motion picture, video and television programme production, sound recording and music publishing activities c. Programming and broadcasting activities d. Telecommunications e. Computer programming, consultancy and related activities f. Information service activities SUB-TOTAL 33. FINANCE AND INSURANCE a. Commercial bank b. Microfinance bank c. Asset management d. Mortgage institutions e. Insurance companies f. Pension Fund custodians g. Pension Fund administrators h. Stock broking firms i. Other financial institutions SUB-TOTAL

	CURRENT
BUSINESS LINES	MONTH	PREVIOUS MONTH
		% of	% of	%
		Port.	Growth
		Port.
	N' million	N' million
34. REAL ESTATE ACTIVITIES a. Residential Mortgage Loans b. Commercial Property c. Home Equity d. Real estate Construction/ Home Developers e. Real estate (Income-Producing) f. High-volatility Commercial real estate SUB-TOTAL 35. PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES a. Legal and accounting activities b. Activities of head offices; management consultancy activities c. Architectural and engineering activities; technical testing and analysis d. Scientific research and development e. Advertising and market research f. Other professional, scientific and technical activities g. Veterinary activities SUB-TOTAL

	CURRENT
BUSINESS LINES	MONTH	PREVIOUS MONTH
	% of	% of	%
	Port.	Growth
	Port.
	N' million	N' million
36. ADMINISTRATIVE	AND	SUPPORT
SERVICE ACTIVITIES a. Rental and leasing activities b. Employment activities c. Travel agency, tour operator, reservation service and related activities d. Security and investigation activities e. Services to buildings and landscape activities f. Office administrative, office support and other business support activities SUB-TOTAL
37. EDUCATION a. Pre	Primary	and	primary
education
b.	Post primary education
c.	Tertiary education
d.	Other education
e.	Educational support services.
SUB-TOTAL
38. HUMAN HEALTH AND SOCIAL WORK ACTIVITIES a. Human health activities b. Residential care activities c. Social work activities without accommodation SUB-TOTAL

		CURRENT
BUSINESS LINES		MONTH	PREVIOUS MONTH
		% of	% of	%
		Port.	Growth
		Port.
		N' million	N' million
39. ARTS,	ENTERTAINMENT	AND
RECREATION a. Creative, arts and entertainment activities b. Libraries, archives, museums and other cultural activities c. Gambling and betting activities d. Sports activities and amusement and recreation activities SUB-TOTAL
40. ACTIVITIES	OF	EXTRATERRITORIAL
ORGANIZATIONS AND BODIES a. Activities of extraterritorial organizations and bodies SUB-TOTAL
41. POWER AND ENERGY a. Independent Power Projects (IPP) b. Power generation/power plants c. Power transmission d. Power distribution SUB-TOTAL 42. CAPITAL MARKET a. Margin lending b. Proprietary trading c. Share loans d. Share underwriting e. Bonds/ debt obligations SUB-TOTAL

		CURRENT
BUSINESS LINES		MONTH	PREVIOUS MONTH
			% of	% of	%
			Port.	Growth
			Port.
		N' million	N' million
43. OIL AND GAS a. Oil - downstream b. Oil - upstream c. Natural gas d. Crude oil refining e. Oil & Gas Services SUB-TOTAL 44. PUBLIC UTILITIES a. Utility (Public) b. Utility (Private) SUB-TOTAL 45. GOVERNMENT a. Federal (Direct) b. Federal (Parastatal) c. State (Direct) d. State (Parastatal) e. Local (Direct) f. Local (Parastatal) SUB-TOTAL 46. GENERAL a. Hotel and leisure b. Personal c. Religious bodies d. Retail (others) e. Logistics SUB-TOTAL
	GRAND TOTAL *Break down Conglomerates according to their business lines

	CLASSIFICATION BY BUSINESS LINES CURRENT	% of	PREVIOUS	% of	%
BUSINESS LINES	MONTH	Port.	MONTH	Port.	Growth
	N' billion	N' billion
CORPORATE CONSUMER WHOLESALE RETAIL FINANCIAL INSTITUTIONS AGRICULTURE PUBLIC SECTOR TRADE/COMMERCE FINANCIAL MARKET TREASURY/INVESTMENT REAL ESTATE TOTAL

CLASSIFICATION BY PRODUCTS TYPE % OF	PROVISION	PREVIOUS	% OF	%
PORTFOLIO	MONTH	PORTFOLIO	GROWTH
TYPES OF PRODUCTS	CURRENT MONTH BALANCE
	N' billion	N' billion
Corporate Loans Consumer Loans Government Loans SME Loans Agricultural Finance Project/ Subject Finance Object Finance Margin Facilities Real Estate Facilities Mortgage Finance **Others TOTAL

**Give separate details in another sheet if required.

PORTFOLIO DISTRUBUTION BY FACILITY TYPE

PORTFOLIO DISTRUBUTION BY FACILITY TYPE	Growth
Facility Type	N' billion	%	%
Term Loans Money Market Line Overdraft Commercial Papers / BAs Leases Investments Total

PORTFOLIO DISTRIBUTION BY RATING Mid		Exposure
	Point	(E)	% of Total
	INTERNAL CREDIT SCORING/ RATING
RISK RATING CATEGORY		Weighted Risk (WR)
	Weight
		N' billion	Portfolio
Extremely low risk	AAA	1.5
Very low risk	AA	2.5
Low risk	A	3.5
Acceptable risk	BBB	4.5
Moderately high risk	BB	5.5
High risk	B	6.5
Very high risk	CCC	7.5
Extremely high risk	CC	8.5
High Likelihood of default	C	9.5
***Unrated Portfolio
- Core Consumer	BB	5.5
- Others	B	6.5
TOTAL	61.5

***Unrated credits should not be assigned a rating higher than BB or 5.5 points.

APPENDIX 6

PORTFOLIO DISTRIBUTION BY TOP 50 BRANCHES (INDICATE BRANCH NAME)

PORTFOLIO DISTRIBUTION BY TOP 50 BRANCHES (INDICATE BRANCH NAME) AMOUNT S/NO BRANCH TOWN/CITY STATE N' billion	% of Total Portfolio

PORTFOLIO DISTRIBUTION BY LOCATION EXPOSURE STATE N' billion	% of Total
	Portfolio
LAGOS RIVERS BAYELSA DELTA FEDERAL CAPITAL TERITORY KADUNA KANO BENUE EDO ABIA OYO ANAMBRA PLATEAU AKWA-IBOM CROSS RIVER ONDO OGUN IMO TARABA SOKOTO ENUGU KOGI BAUCHI OSUN ADAMAWA NIGER KATSINA BORNO KEBBI GOMBE KWARA NASARAWA EKITI EBONYI YOBE JIGAWA ZAMFARA TOTAL

PORTFOLIO DISTRIBUTION BY REGION

PORTFOLIO DISTRIBUTION BY REGION BREAK DOWN OF PORTFOLIO BY REGION DIRECTORATE LAD AMOUNT AS AT CURRENT MONTH N' billion	% OF TOTAL
ABUJA LAGOS SOUTH EAST SOUTH -SOUTH WEST (excluding Lagos) NORTH CENTRAL (excluding Abuja) NORTH WEST NORT EAST TOTAL LAD

PORTFOLIO DISTRIBUTION BY CUSTOMERS TOP 50 CUSTOMERS
NAME OF	SECTOR	CURRENT	NAME OF	SECTOR	PREVIOUS
CUSTOMER		MONTH	CUSTOMER		MONTH
		INTERNAL CREDIT SCORING/ RATING	N' billion	% of LAD	RATING	N' billion	% of LAD
Total Lad	Total Lad

****exposure to related individuals/corporate or groups should be aggregated as a single obligor. *exposure to an obligor covering more than one sector should be further broken down and respective sectors indicated.

EXPOSURE TO SUBSIDIARIES

	Exposures to Other End Users (Through Subsidiaries)	Total Amount
	N' billion	N' billion	% of LAD
	Exposures to Subsidiaries N' billion
Subsidiary TOTAL