The facts
- Who files
- Every bureau de change (BDC) licensed by the CBN. Source
- How often
- Monthly. Source
- Deadline
- On or before the 5th day of the subsequent month. Source
- Format
- Other. The foreign exchange and customer returns are rendered through FIFX; the balance sheet and income statement are rendered through FinA. File format is not stated. Source
- How it is filed
- Filing routes recorded for the CBN: FinA (Financial Analysis application); e-FASS (Electronic Financial Analysis and Surveillance System); FIFX (Financial Institutions Foreign Exchange Reporting System). See how firms file with the CBN.
- Status
- In force
- Legal basis
- Group
- Foreign exchange
Templates (6)
The tables and forms inside the return. Plain name first, the CBN's code in brackets.
- Sources of Funds (Sources of Funds)
- Customer Information (Customer Information)
- Forex Sales to End Users (Forex Sales to End Users)
- Forex Sales and Purchases (Forex Sales and Purchases)
- Statement of Assets and Liabilities (Statement of Assets and Liabilities)
- Income Statement (Income Statement)
The Guideline names these returns in a table without form codes, so each is listed by its own title. Source
Validation rules
No published validation rules were found for this return. No published validation rules for this return were found on the Central Bank of Nigeria's pages read. Source
Public data
No published data from this return was found. No publicly available data from this return was found on the pages read. Source
Official documents (3)
The CBN'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.
- Regulatory and Supervisory Guidelines for Bureaux De Change Operations in Nigeria
Guidance · PDF · 608.3 KB · 22 May 2024
A second, similarly-named document, 'Revised Regulatory and Supervisory Guidelines for Bureau De Change Operations in Nigeria' dated 23 February 2024, is also listed on the same page; this later, 22 May 2024 version is used as the current guideline (see gaps).
SHA-256
db6ae2ddd9bdshow in fulldb6ae2ddd9bd59587086aacf1955ba06c1a05446b4c68ab6bc915bac2fe8aecf - Banks and Other Financial Institutions Act (BOFIA), 2020
Legal text · PDF · 2.3 MB · 2020
This copy has no extractable text (a scanned or image-only PDF), so its section numbering could not be read directly; section references here are as quoted by the guidelines that cite it.
SHA-256
d1879af57acfshow in fulld1879af57acf0d45113f6c88f4188ffc2b931dd1f97dcc27cc3b5c3dba248204 - Financial Policy and Regulation Guidelines (list data)
List of returns · JSON
A live data feed that the CBN's page loads to show its list of documents; it changes whenever a document is added, so no size or SHA-256 is recorded.
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 CBN'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.
Source: Central Bank of Nigeria (CBN), https://www.cbn.gov.ng. Documents are linked on the regulator's own site, not hosted here. The plain-English summaries are Line4's own; the CBN does not endorse this library.
Last checked 13 November 2026.