Borrowers pay additional fees, besides interest, when borrowing money. Cost of borrowing therefore has an add-on effect on the interest rate a borrower pays in the process of raising funds. This study therefore focused on comparative analysis of the prescribed and the actual interest rates of the Anchor Borrowers’ Program in Imo State, Nigeria and thereby informs and influences policy. Purposive and simple random sampling techniques were adopted in the selection of sixty smallholder farmer participants in the Anchor Borrowers’ Program in Imo State. Descriptive and inferential statistics were used in data analysis. The study found that there is a statistically significant difference between the prescribed interest rate and the actual interest rate paid by the participating farmers in the Anchor Borrowers’ Program in Imo State. It is recommended that the program should be periodically monitored and evaluated for the overall effectiveness of the program.

借款人在借款时除支付利息外还需支付额外费用。因此，借贷成本对借款人在筹集资金过程中支付的利率有附加影响。因此，本研究着重于对尼日利亚伊莫州锚定借款人计划的规定利率和实际利率进行比较分析，从而为政策提供参考和影响。在Imo州的Anchor Borrowers'Program（60个小农户参与者）的选择中，采用了有目的和简单的随机抽样技术。描述性和推论统计用于数据分析。研究发现，在Imo州的Anchor Borrowers'Programme中，规定的利率与参与计划的农民支付的实际利率之间存在统计上的显着差异。