Foreign-Currency Exposure in Ghanaian Businesses: A Balance-Sheet Assessment

Examines how foreign-currency mismatches affect Ghanaian businesses’ balance sheets, debt service, capital spending and payment capacity. Five issuer cases connect published financial disclosures with annual scenarios and dated cash tests, helping readers distinguish reported exposure from the timing of funding needs.

135 pages · 2.30 MB · English

About this report

Author: Dr. Felix Larry Essilfie
Publisher: Institute of Development and Economic Research (IDER)
Publication date: September 2026
Evidence cut-off: 2026-09-25
Reference period: Issuer records: 2023–2025; scenario horizons: annual / 13 weeks.
Series: IDER’s Ghana Macroeconomic Policy and Business Intelligence Briefings

What the report covers

Currency positions, disclosure reconciliation and exposure diagnostics for five selected issuers.
Conditional annual scenarios linking currency movements to debt service, capital expenditure and operating cash.
Hedging, payment-date liquidity tests and a proposed 90-day monitoring programme.

Read the evidence in context

The five purposive issuer cases are not a national sample; conditional scenarios are not forecasts, national exposure totals or causal estimates.

The report’s original source definitions, assumptions and limitations govern its interpretation. References to other institutions do not imply their endorsement.

Discuss the implications

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