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In forceLiquidityLast checked 13 November 2026

Internal liquidity adequacy assessment process report (ILAAP)

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

A bank's own assessment and demonstration that it has adequate liquidity, a prudent funding profile and robust processes to manage its liquidity and funding risks; reviewed by the CBN as part of its supervisory process. Source

Official title: ILAAP Report

The facts

Who files
All Deposit Money Banks in Nigeria, including the specialised non-interest banks. The CBN applies proportionality by the nature, scale and complexity of each bank's activities. Source
How often
Bi-annually; banks must also update and document their ILAAP on a quarterly basis internally. Source
Deadline
Not later than one month after the end of the (half-year) period. Source
Format
Other. Submitted as a written report 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
Liquidity

Templates (12)

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

  • Executive Summary (1)
  • Structure and Operations (2)
  • Governance Structure (3)
  • Risk Appetite Statement (4)
  • Risk Assessment and Liquidity Adequacy (5)
  • Stress Testing (6)
  • Funding Plan and Strategy (7)
  • Summary of Internal Liquidity Adequacy Assessment Process (8)
  • Design, Approval, Review and Use of ILAAP (9)
  • Challenges and Further Steps (10)
  • Use of Internal Models for Liquidity Assessment (11)
  • Review of ILAAP (12)

The ILAAP report has no fixed form; these are the sections Annex B of the Guideline requires it to be organised into. 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

Each firm publishes its own, on its website; the regulator does not collect it into one dataset. Each year, banks must publish enough quantitative and qualitative information about their liquidity position and how they manage liquidity risk for market participants to judge whether that management is sound. 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.