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GHANA EXPORT-IMPORT BANK ACT,
2016
Act (ACT 911)
ARRANGEMENT OF SECTIONS
Section
Ghana Export-Import Bank
1.Establishment
of Ghana Export-Import Bank
2.Object
of the Bank
3.Functions
of the Bank
4.Independence
of the Bank
5.Governing
body of the Bank
6.Functions
of the Board
7.Duties
and liabilities of members of
the Board
8.Eligibility
of members of the Board
9.Tenure
of office of members of the
Board
10.Meetings
of the Board
11.Disclosure
of interest
12.Establishment
of committees
13.Audit
Committee
14.Functions
of the Audit Committee
15.Allowances
16.Head
Office and branches of the Bank
17.Policy
directives
Administrative and Financial
Provisions
18.Appointment
of Chief Executive Officer and
Deputy Chief
Executive Officers
19.Functions
of the Chief Executive Officer
20.Functions
of the Deputy Chief Executive
Officers
21.Company
Secretary
22.Internal
Auditor
23.Appointment
of other staff
24.Sources
of moneys for the Bank
25.Borrowings
by the Bank and guarantee
26.Limit
of liability
27.Authorised
capital and shares
28.General
Reserve Fund
Act GHANA
EXPORT-IMPORT BANK ACT, 2016
29.Imposition
of Import Levy
30.Liquidation
of the Bank
31.Administrative
expenses of the Bank
32.Accounts
and audit
33.Annual
report and other reports
34.Financial
Year
Miscellaneous Provisions
35.Investment
policy statements
36.Regulations
37.Interpretation
38.Repeal
and savings
39.Transitional
provisions
ACT
OF THE PARLIAMENT OF THE
REPUBLIC OF GHANA
ENTITLED
GHANA EXPORT- IMPORT BANK ACT,
2016
AN ACT to establish the Ghana
Export-Import Bank and to
provide for related matters
· DATE OF ASSENT:
PASSED
by Parliament and assented to by
the President:
Ghana Export-Import Bank
Establishment of Ghana
Export-Import Bank
1. (1) There is established by
this Act a body to be known as
the Ghana Export-Import Bank
referred to in this Act as the
Bank.
(2) The Bank is a body corporate
with perpetual succession and a
common seal and may sue and be
sued in its corporate name.
(3) The Bank may for the
performance of its functions
acquire and hold movable or
immovable property and may enter
into a contract or any other
transaction.
(4) Where there is hindrance to
the acquisition of property, the
property may be acquired for the
Bank under the State Lands Act,
1962 (Act 125) and the costs
shall be borne by the Bank.
Object
of the
Bank
2.
The object of the Bank is to
(a)
support and develop directly or
indirectly trade between Ghana
and other countries, and
(b)
build Ghana's capacity and
competitiveness in the
international market-place.
Functions of the Bank
3.
To achieve its object, the Bank
shall
(a)
buy, procure, sell, dispose of,
lease, lease out, hire-purchase,
hire-purchase out, borrow, lend,
accept pledge, accept mortgage,
exchange, transfer, accept
transfer or execute any acts
regarding its property, both
inside and outside the country,
as well as accept property given
by others;
(b)
provide credit facilities to an
exporter or the exporter's bank,
a buyer or the buyer's bank;
(c)
provide credit facilities for
the importation of goods or
services for use in
manufacturing goods for export;
(d)
provide credit facilities or
other forms of financial
services in respect of
international trade customary to
commercial banks or other
financial institutions;
(e)
provide guarantee to an exporter
or a buyer who receives a credit
facility from a bank;
(f)
provide insurance against risk
of non-payment by the buyer or
the buyer's bank;
(g)
insure investors against
commercial risks in respect of
overseas investment;
(h)
jointly invest in overseas
Ghanaian business operations
aimed at contributing to
importation from Ghana or
promoting Ghanaian businesses;
(i)
jointly invest in domestic
business operations in order to
support export or import;
(j)
buy, discount or rediscount the
financial instruments or take
transfer of claims of the
beneficiaries in respect of such
instruments;
(k)
aval, accept or intervene to
honour bills;
(I)
charge interest, collect fees or
other service charges on account
of lending money, buying,
discounting, rediscounting,
guaranteeing or providing other
financial services;
(m)
sell, discount or rediscount
financial instruments;
(n)
engage in foreign exchange
business subject to the Foreign
Exchange Act, 2006 (Act 723);
(a)
make any investment or enter
into any transaction, including
any transaction whose object is
the management of portfolio
risks, that is necessary or
desirable for the financial
management of the Bank;
(p)
invest the Bank's surplus money
for revenue gains as permitted
by the Board under its
investment guidelines;
(q)
undertake and finance research,
surveys, techno-economic or any
other study in connection with
the promotion and development of
international trade;
(r)
provide technical,
administrative and financial
assistance of any kind for
export or import of goods and
services;
(s)
plan, promote, develop and
finance export-oriented
concerns;
(t)
collect, compile and disseminate
market and credit information in
respect of international trade;
(u)
manage a credit facility to
support the short, medium and
long-term financing needs of
export-oriented firms in the
country;
(v)
grant loans and advances to any
person in Ghana in connection
with the equity contribution in
any joint venture in any country
outside Ghana to support export
and import activities;
(w)
manage an equity financing
scheme to support the long-term
financing needs of
export-oriented Ghanaian firms;
(x)
provide support for small and
medium enterprises engaged in
agro-processing and export
trade;
(y)
act as agent of the Government
as the Government may authorize;
and
(z}
perform any other function that
is incidental to the achievement
of the object of the Bank.
Independence of the Bank
4.
(1) Except as otherwise provided
in this Act, the Bank is
independent in the performance
of its functions.
(2) The Bank is not subject to
the regulatory and supervisory
control of the Bank of Ghana or
to the Banking Act, 2004 (Act
673) in its establishment or in
the performance of its
functions.
(3) The Bank is accountable to
the Minister on the achievement
of its object and compliance
with this Act and the guidelines
of the Bank.
Governing body of the Bank
5.
(1) The governing body of the
Bank is a Board of Directors
consisting of
(a)
a chairperson;
(b)
one representative of the
following not below the rank of
a Director:
(i) the Ministry of Finance;
(ii) the Ministry of Trade and
Industry;
(iii) the Bank of Ghana;
(iv) the Ghana Export Promotion
Authority;
(c)
one representative of recognised
major private sector industry
associations who shall serve on
rotational basis;
(d)
two other persons from the
private sector at least one of
whom is a woman; and
(e)
the Chief Executive Officer of
the Bank.
(2) The President shall appoint
the chairperson and the other
members of the Board in
accordance with article 70 of
the Constitution.
(3) The President shall have
regard to the knowledge and
expertise of members in matters
relevant to the functions of the
Bank in making appointments to
the Board.
Functions of the Board
6.
(1) The Board shall
(a)
formulate policies necessary for
the achievement of the object of
the Bank;
(b)
ensure the proper and effective
performance of the functions of
the Bank;
(c)
be responsible for the
supervision of the management
and affairs of the Bank and for
the performance of any other
functions conferred on the Board
by any other provision of
this Act;
(d)
support the national policy and
programmes related to the Bank
to achieve the object of the
Bank;
(e)
ensure accountability of the
Bank by defining appropriate
procedures for its management;
and
(f)
perform any other function that
is incidental to the achievement
of the object of the Bank.
(2) The Board shall perform its
functions and conduct its
affairs in accordance with sound
investment, financial standards
and practice and the investment
policy of the Bank.
Duties and liabilities of
members of the Board
7. (1) A member of the Board has
the same fiduciary relationship
with the Bank and the same duty
to act with loyalty and in good
faith as a director of a company
incorporated under the Companies
Act, 1963 (Act 179).
(2) Without limiting subsection
(1), a member of the Board has a
duty
(a)
to act honestly in the
performance of the member's
functions;
(b)
to exercise the degree of care
and diligence in the performance
of the member's functions that a
reasonable person in that
position would reasonably be
expected to exercise in the
circumstances of the Bank;
(c)
not to make improper use of
information acquired by virtue
of the member's position as a
member of the Board so as to
gain, directly or indirectly, a
benefit for the member or be to
the detriment of the Bank; and
(d)
not to make improper use of the
member's position so as to gain,
directly or indirectly, a
benefit for the member or for
any other person or cause loss
to the Bank.
(3) A member of the Board who
contravenes subsections(1) or
(2) commits an offence and is
liable on summary conviction to
a fine of not less than three
thousand penalty units and not
more than six thousand penalty
units or to a term of
imprisonment of not more than
five years or to both.
Eligibility of members of the
Board
8.
(1) A person is not qualified to
be appointed as a member of the
Board if that person
(a)
has entered into an agreement
with any person for payment of
that person's debt, has
suspended payment of that debt
or has been declared insolvent;
(b)
has been convicted of a felony
or an offence involving
dishonesty;
(c)
is adjudged to be a person of
unsound mind; or
(d)
is disqualified or suspended,
otherwise than at the request of
that person, from practising the
profession of that person by
order of a competent authority
made in respect of that person
in the case of a person with a
professional qualification.
(2) A member of the Board shall
cease to hold office if that
member no longer meets the
requirements specified under
subsection (I).
Tenure of office of members of
the Board
9.
(1) A member of the Board other
than the Chief Executive Officer
shall hold office for three
years and is eligible for
re-appointment for another term
only.
(2) Despite subsection (1) the
first members of the Board shall
be appointed for a three year
term which is renewable for
another three year term or for a
five year term which is not
renewable.
(3) A member of the Board may at
any time resign from office in
writing addressed to the
President through the
chairperson.
(4) A member of the Board, other
than the Chief Executive Officer
of the Bank, who is absent from
three consecutive meetings of
the Board without sufficient
cause ceases to be a member of
the Board.
(5) The President may by letter
addressed to a member revoke the
appointment of that member.
(6) Where a member of the Board
is, for a sufficient reason,
unable to act as a member, the
Minister shall determine whether
the inability would result in
the declaration of a vacancy.
(7) Where there is a vacancy .
(a)
under subsection (3) or (4) or
section 11;
(b)
as a result of a declaration
under subsection (6); or
(c) by reason of the
death of a member
the Minister shall notify the
President of the vacancy and the
President shall appoint a person
to fill the vacancy.
Meetings of the Board
10. (1) The Board shall meet at
least once in every three months
for the despatch of business at
the times and in the places
determined by the chairperson
.
(2) The chairperson shall, at
the request in writing of not
less than one-third of the
membership of the Board convene
an extraordinary meeting of the
Board at the place and time
determined by the chairperson.
(3) The quorum at a meeting of
the Board is five members of the
Board or a greater number
determined by the Board in
respect of an important matter.
(4) The chairperson shall
preside at meetings of the Board
and in the absence of the
chairperson, a member of the
Board elected by the members
present from among their number
shall preside.
(5) Matters before the Board
shall be decided by a majority
of the members present and
voting and in the event of an
equality of votes, the person
presiding shall have a casting
vote.
(6) The Board may co-opt a
person to attend a Board meeting
but the person shall not vote on
a matter for decision at the
meeting and the presence of that
person shall not count in the
constitution of a quorum.
(7) The validity of the
proceedings of the Board shall
not be affected by reason of a
vacancy among its members or a
defect in the appointment or
qualification of a member.
(8) Except as otherwise
provided, the Board shall
determine the procedure for its
meetings.
Disclosure of interest
11. (1) A member of the Board
who has an interest in a matter
for consideration
(a)
shall disclose the nature of the
interest and the disclosure
shall form part of the record of
the consideration of the matter;
and
(b)
shall not participate in the
deliberations of the Board in
respect of that matter.
(2) A member ceases to be a
member of the Board, if that
member has an interest in a
matter before the Board and
(a)
fails to disclose that interest,
or
(b)
is present at or participates in
the deliberations of the matter.
Establishment of committees
12.
(1) The Board may establish
committees consisting of members
of the Board or non-members or
both to perform a function.
(2) A committee established
under subsection (1) shall meet
at the place and time determined
by the Chairperson of the
committee and shall observe such
rules or procedure for the
transaction of business at its
meeting as may be prescribed.
(3) Section 11 applies to
members of committees of the
Board.
Audit Committee
13.
(1) Without limiting section 12,
there is established by this Act
the Audit Committee comprising
at least three members of the
Board, one of whom shall be the
Chairperson of the Committee.
(2) The Chief Executive Officer
shall not be a member of the
Audit Committee.
(3) The members of the Audit
Committee shall have adequate
expertise in finance and
accounting.
(4) The Audit Committee shall
meet as and when necessary to
perform its functions.
Functions
of the
Audit Committee
14.
The functions of the Audit
Committee are
(a)
to provide oversight supervision
of the financial reporting
process, the audit process, the
system of internal control and
compliance with laws and
regulations;
(b)
to recommend an audit charter
that sets out the general
purpose, authority, composition
and responsibility of the
Committee for the approval of
the Board; and
(c)
to deal with any other matters
related to the functions of the
Committee.
Allowances
15.
Members of the Board and members
of a committee of the Board
shall be paid the allowances
determined by the Minister
responsible for Finance.
Head Office and branches of the
Bank
16.
The Bank shall have its Head
Office in Accra and may where it
is considered necessary for the
performance of its functions,
open branches and have agencies
or agents in and outside Ghana.
Policy directives
17.
The Minister may give directives
to the Board on matters of
policy and the Board shall
comply.
Administrative and Financial
Provisions
Appointment of Chief Executive
Officer and Deputy Chief
Executive Officers
18.
(1) The President shall in
accordance with article 195 of
the Constitution appoint a Chief
Executive Officer and two Deputy
Chief Executive Officers for the
Bank.
(2) The Chief Executive Officer
shall be a person with
recognised experience in finance
or banking and management.
(3) The Chief Executive Officer
and Deputy Chief Executive
Officers shall be appointed for
a term of four years and are
eligible for re-appointment.
(4) Unless otherwise permitted
by the Board in writing, the
Chief Executive Officer and
Deputy Chief Executive Officers
shall not, while holding office
under this Act, occupy any other
office or employment whether
there is remuneration attached
to it or not.
(5) Subject to this section the
Chief Executive Officer and
Deputy Chief Executive Officers
shall hold office on terms and
conditions specified in their
letters of appointment.
Functions of the Chief Executive
Officer
19.
(1) The Chief Executive Officer
shall, subject to the directions
given by the Board on matters of
policy, be responsible for the
day-to-day business and
administration of the Bank, and
may take decisions and perform
the functions which may be
performed by the Bank.
(2) Without limiting subsection
(1), the Chief Executive Officer
shall
(a)
execute the policies of the
Board;
(b)
make regular reports to the
Board on the management and
operations of the Bank;
(c)
provide the data, statistics and
advice necessary for the
attainment of the objects of the
Bank; and
(d)
perform any other functions as
directed by the Board.
(3) The Chief Executive Officer
is answerable to the Board for
acts done and decisions taken in
the performance of functions of
the office.
Functions
of the Deputy Chief Executive
Officers
20. (1) The Deputy Chief
Executive Officers shall assist
the Chief Executive Officer in
the performance of functions of
the Chief Executive Officer.
(2) In the absence of the Chief
Executive Officer, one of the
Deputy Chief Executive Officers
shall act.
Company Secretary
21. The Bank shall have an
officer designated as the
Company Secretary to
(a)
perform the functions of
maintaining a secretariat for
the Board;
(b)
ensure accurate recording of
proceedings and decisions of the
Board; and
(c)
perform any other functions that
the Chief Executive Officer or
the Board may direct.
Internal Auditor
22.(1)
The Bank shall have an Internal
Auditor.
(2) Subject to this Act, the
Internal Auditor is responsible
to the Chief Executive Officer
and the Chairperson of the Audit
Committee in the performance of
functions as Internal Auditor .
. (3) The Internal Auditor
shall, as part of the functions
of office, prepare a report on
the internal audit work carried
out,at intervals of three
months.
Appointment of other staff
23. Subject to article 195 of
the Constitution, the Bank shall
have other staff that are
necessary for the proper and
effective performance of the
functions of the Bank.
Sources of moneys for the Bank
24. The sources of moneys for
the Bank consists of
(a)
an amount of money equivalent to
90 percent out of the 0.75
percent levy on the dutiable
value of imports of non-
petroleum products imposed under
section 29;
(b)
fees or other moneys earned by
the Bank in the performance of
its functions under this Act;
(c)
issuance of marketable
securities;
(d)
moneys borrowed from the
domestic and international
capital markets and from local
and international institutions
as may be approved by the
Minister responsible for
Finance;
(e)
moneys that accrue to the Bank
from investments made by the
Bank;
(j)
grants, donations, gifts and
other voluntary contributions to
the Bank;
(g)
moneys that may become lawfully
paid to the Bank or any other
property that may become
lawfully vested in the Board for
the Bank; and
(h)
any other moneys that the
Minister responsible for Finance
with the approval of Parliament
determines to be paid to the
Bank.
Borrowings by the Bank and
guarantee
25.
(1) The Minister responsible for
Finance may, out of the
Consolidated Fund, lend money to
the Bank on such terms and
conditions as may be agreed upon
by the Minister and the Board
subject to article 181 (1) of
the Constitution.
(2) The aggregate amount of
borrowings of the Bank and out-
standing shall at no time exceed
an amount equal to ten times the
shareholder's funds based on the
most recently audited accounts
of the Bank of not more than six
months old.
(3) The Minister responsible for
Finance may, on a request being
made to it by the Board,
guarantee bonds and debentures
issued by the Bank for the
repayment of principal and the
payment of interest on such
terms as may be agreed upon.
Limit
of liability
26.
(1) Subject to subsection (2),
the contingent liability of the
Bank in respect of the principal
amount owing under all
outstanding arrangements entered
into under section 3 (e), (f)
and (g) shall not
exceed an amount equal to ten
times the stated capital of the
Bank.
(2) The amount of the contingent
liability that the Bank has
insured or reinsured or with
respect to which the Bank has a
right, by agreement to be
indemnified shall not be taken
into account in calculating the
contingent liability of the
Bank.
Authorised capital and shares
27. (1) The authorised capital
of the Bank is one hundred
million shares of no par value.
(2) The initial capital of the
Bank shall be at least
GHC50,000,000 and shall be
sourced from the funds specified
under section 24 (1) (a).
(3) The Minister may subscribe
to unissued shares of the Bank,
for such numbers of shares as
the Minister considers desirable
and the amount of each
subscription shall be paid to
the Bank out of the moneys
provided for under section 24.
(4) The shares of the Bank are
not transferable.
General Reserve Fund
28.(1)
The Bank shall have a General
Reserve Fund.
(2) At the end of each financial
year of the Bank, after allowing
for the operational expenses out
of its income and after
provision has been made for bad
and doubtful debts, depreciation
of assets from retained earnings
and other contingencies, there
shall be transferred to the
General Reserve Fund
(a)
one-half of the net profit of
the Bank if the amount of money
in that Fund is less than the
stated-capital of the Bank; or
(b)
one-quarter of the net profit of
the Bank, if the amount of money
in that Fund is less than twice
the amount of the stated capital
of the Bank.
(3) Money that remains after the
transfer under subsection (2)
shall where there is a balance
of indebtedness to government,
in the books of the Bank, be
used to set off the
indebtedness.
(4) Despite subsection (3) where
there is no indebtedness to
government, the balance shall be
declared as dividend and
transferred to the Consolidated
Fund.
Imposition of Import Levy
29. (1) There is imposed by this
Act a levy to be paid by
importers on the dutiable value
of any product imported for
commercial purposes except
petroleum products.
(2) The levy shall be 0.75
percent of the cost, insurance
and freight value of the import
out of which 90 percent shall
form part of the sources of
moneys for the Bank and 10
percent shall be paid directly
to the Ghana Export Promotion
Authority .
(3) The levy shall be collected
by the Ghana Revenue Authority
from the importer at the port of
entry.
(4) The Commissioner-General
responsible for the Customs
Division of the Ghana Revenue
Authority shall pay the levy
collected under this section
into an account specified by the
Board and the Ghana Export
Promotion Authority
respectively.
Liquidation of the Bank
30.
The Bank shall not be closed or
wound up except by order of the
Government and in a manner as
the Government may direct.
Administrative expenses of the
Bank
31.
The administrative and other
expenses related to the
management of the Bank shall be
charged on the Bank.
Accounts and audit
32.
(1) The Board shall keep books
of account and proper records in
relation to the accounts in the
form approved by the
Auditor-General.
(2) The Board shall submit the
accounts of the Bank to the
Auditor- General for audit
within three months after the
end of the financial year.
(3) The Auditor-General shall,
within three months after
receipt of the accounts audit
the accounts and submit a copy
of the audit report to the
Board.
Annual report and other reports
33.
(1) The Board shall within one
month after the receipt of the
audit report, submit an annual
report to the Minister covering
the activities and the
operations of the Bank for the
year to which the report
relates.
(2) The annual report shall
include the report of the
Auditor- General.
(3) The Minister shall, within
one month after the receipt of
the annual report, submit the
report to Parliament with a
statement that the Minister
considers necessary and shall
cause the report to be published
in a manner that the Minister
determines.
(4) The Board shall also submit
to the Minister any other
reports which the Minister may
require in writing.
Financial Year
34. The financial year of the
Bank shall be the same as the
financial year of the
Government.
Miscellaneous Provisions
Investment policy statements
35. The Board shall, in
consultation with the Minister,
issue investment policy
statements and internal
guidelines in pursuance of the
functions of the Bank and may
amend or revoke an investment
policy statement or guideline.
Regulations
36. The Minister, on the advice
of the Board
(a)
shall by legislative instrument
make Regulations on matters
relating to the equity and debt
operations of the Bank including
the priority areas, eligibility
rules and the terms and
conditions for facilities to be
operated by the Bank; and
(b)
may by legislative instrument
make Regulations in relation to
other matters to give effect to
the provisions of this Act.
Interpretation
37. In this Act, unless the
context otherwise requires,
"authorised shares" means the
authorised number of shares of
the Bank as specified in this
Act which shall be taken up from
time to time by the Government
and may be increased from time
to time and shall not be
transferable or subject to any
encumbrance;
"Bank" means the Ghana
Export-Import Bank established
under section 1 of this Act;
"Board" means the Board of
Directors of the Bank as
provided under section 5 of this
Act;
"capital markets" means fmancial
markets for long-term
instruments;
"economic development" means the
sustained, concerted actions of
policymakers that promote
standards of living in the
country;
"Ghanaian-owned firm" means a
company, partnership or
association or body whether
corporate or unincorporated
which is owned by majority of
citizens of Ghana;
"import" means import to the
extent that it facilitates or
support export;
"income surplus" means the
income surplus of the Bank as
specified in this Act, less the
amounts attributable to,
(a)
any unrealised appreciation in
the value of any asset of the
Bank, other than an appreciation
in the value of any asset as
would, under normal accounting
principles, be credited to
profit and loss account, unless
the amount of such appreciation
shall have
been transferred to stated
capital; and
(b)
any balance standing to the
credit of the share deals
account immediately before the
ascertainment of the income
surplus;
"Minister" means the Minister
responsible for finance;
"marketable securities" means
financial instruments that are
to be sold or redeemed within a
year;
"shareholder funds" means the
total assets of the Bank minus
its total liabilities;
"stated-capital" means the
amount of consideration that the
Bank receives for the issuance
of shares; and
"surplus" means the amount by
which the Bank's assets, other
than unpaid calls and other sums
payable in respect of its shares
and not including treasury
shares, exceeds its liabilities.
Repeal and savings
38.
(1) The Export Trade,
Agricultural and Industrial
Development Fund Act, 2013 (Act
872) is hereby repealed.
(2) Despite the repeal of Act
872 any orders, directions,
appointments or any other act
lawfully made or done by the
Board under the repealed
enactment shall be considered to
have been made or done under
this Act and shall continue to
have effect until, reviewed,
cancelled or terminated.
Transitional provisions
39.
(1) The rights, assets and
liabilities accrued in respect
of the Export Trade,
Agricultural and Industrial
Development Fund, established
under the Export Trade,
Agricultural and Industrial
Development Fund Act,2013 (Act
872) in existence immediately
before the commencement of this
Act and the persons employed for
purposes of that Fund are
transferred for purposes of the
Bank established under section 1
of this Act.
(2) The total sum of money
located in any bank before the
commencement of this Act, which
constitutes money intended for
the Fund is transferred to the
Bank established under section
1.
(3) The 0.75 percent import levy
imposed under Act 872, is hereby
transferred to this Act, out of
which 90 percent shall form part
of the sources of money for the
Bank established under this Act
and 10 percent transferred
directly to the Ghana Export
Promotion Authority.
(4) A contract subsisting
between the Export Trade,
Agricultural and Industrial
Development Fund established
under the Export Trade,
Agricultural and Industrial
Development Fund Act, 2013 (Act
872) and another person, and in
effect immediately before the
commencement of this Act is
deemed to subsist between the
Bank and that other person.
Date of Gazette
notification:
18
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