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In forceCapitalLast checked 13 November 2026

Internal capital adequacy assessment process report (ICAAP)

A regulatory return listed by the Central Bank of Nigeria (CBN), Nigeria.

A bank's own assessment of the risks it faces and whether it holds enough capital against them, reviewed by the CBN under its supervisory review process (SRP). Source

Official title: ICAAP Report

The facts

Who files
All Deposit Money Banks in Nigeria, at both solo and consolidated level, with the CBN applying proportionality to the scope and detail expected. Source
How often
Annually; banks must also update their ICAAP at least once a year and whenever there is a material change, and the CBN may ask for an updated ICAAP at any time. Source
Deadline
Not later than four months after the bank's financial year end (end of April for a 31 December year end). Source
Format
Other. Submitted as a comprehensive written report and supporting documents, organised as set out in Annex B; the file format is not stated on the pages read. 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
Capital

Templates (14)

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

  • Executive Summary (a)
  • Structure and Operations (b)
  • Governance Structure (c)
  • Risk Appetite Framework (d)
  • Risk Identification and Materiality Assessment (e)
  • Risk Assessment and Capital Adequacy (f)
  • Stress Testing (g)
  • Capital Planning (h)
  • Capital Allocation and Reconciliation of Internal Capital (i)
  • Internal Audit and Review of ICAAP (j)
  • Approval, Review and Use of ICAAP (k)
  • Challenges and Further Steps (l)
  • Summary of Internal Capital Adequacy Assessment Process (m)
  • Use of Internal Models for Capital Assessment (n)

The ICAAP report has no fixed form; these are the minimum sections Annex B of the Guideline expects it to cover. 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.

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.