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In forceCredit riskLast checked 13 November 2026

Large exposures return

A regulatory return listed by the Bank of Ghana (BoG), Ghana.

Reports a Regulated Financial Institution's (RFI's) exposures to single counterparties and groups of connected counterparties, so the Bank of Ghana can monitor concentration risk against the single obligor limit set in the Banks and Specialised Deposit-Taking Institutions Act, 2016 (Act 930) and the Large Exposures Directive. Source

Official title: Returns on Large Exposures

The facts

Who files
Every Regulated Financial Institution (RFI) licensed or registered under Act 930: banks, finance houses, savings and loans companies and financial holding companies. Source
How often
Monthly. Each RFI reports all of its large exposures to the Bank of Ghana, including any exemptions the Directive allows, on the forms in the Directive's Appendix. Source
Deadline
Not stated for the monthly return itself. A financial exposure that breaches the large exposure limit must be reported, with a written remedial plan, within 5 days of the breach (section 62(6) of Act 930). Source
Format
Other. The Directive sets out the 5 templates as tables in its Appendix; the file format RFIs use to submit them (for example a spreadsheet or a portal entry) is not stated on the pages read. Source
How it is filed
Filing route recorded for the BoG: PSA Returns. See how firms file with the BoG.
Status
In force
Legal basis
Group
Credit risk

Templates (5)

The tables and forms inside the return. Plain name first, the BoG's code in brackets.

  • Exposures with values equal to or above 10% of Net Own Funds (large exposures) (Template 1)
  • Details of connected counterparties (Template 1a)
  • Top 100 exposures to counterparties, irrespective of value relative to Net Own Funds (Template 2)
  • Exempted exposures with values equal to or above 10% of Net Own Funds (Template 3)
  • Other exposures with values equal to or above 10% of Net Own Funds, before credit risk mitigation (not already reported in Template 2) (Template 4)

Each template is a row-by-row schedule of counterparties with exposure amounts, collateral and IFRS staging; row and column layouts are set out in the Directive's Appendix. Source

Validation rules

No published validation rules were found for this return. No validation rules for the large exposures templates were found on the Bank's public pages. Source

Public data

No published data from this return was found. No public data drawn from the large exposures return was found on the pages read. RFIs must disclose in their audited financial statements their level of compliance with the large exposure limits (paragraph 60), but that is a compliance statement, not the exposure data itself. Source

Official documents (2)

The BoG's own files, with the size and SHA-256 fingerprint of each as downloaded on 13 November 2026, so anyone can tell whether a copy is the same version.

  • Bank of Ghana Large Exposures Directive, 2025

    Template · PDF · 719.7 KB · 2025

    Issued under Act 930, sections 62, 64, 67, 74 and 77(1), for RFIs (banks, finance houses, savings and loans companies and financial holding companies). Its Appendix sets out the 5 large-exposures return templates.

    SHA-256 df3e21875824show in fulldf3e2187582498abf396f733a8ab2f1713f039d5895bf268261cea4789730d66
  • Banks and Specialised Deposit-Taking Institutions Act, 2016 (Act 930)

    Legal text · PDF · 741.3 KB · 2016

    SHA-256 35da5f9d7b64show in full35da5f9d7b641f9d32cf798fa8323392642f6166d33ed63f94601e95c89e8ae1

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's own text, and the way Line4 has collected and arranged these records, are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The facts themselves belong to no one. The regulators' document titles, template names, quoted terms and documents belong to them and are not covered by this licence: see BoG's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text. Not affiliated with or endorsed by any regulator.

Line4 wrote this page in its own words from the BoG's public website and links to the BoG's own pages as the source; the BoG has not reviewed or endorsed it, so always check the BoG's own published text before relying on it.

Last checked 13 November 2026.