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In forceLiquidityLast checked 13 November 2026

Liquidity coverage ratio (LCR)

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

Measures a bank's stock of high-quality liquid assets against its total net cash outflows over a 30 calendar-day stress period, to make sure it can survive a short, acute liquidity shock. Source

Official title: Returns of the Liquidity Coverage Ratio (LCR)

The facts

Who files
All commercial and merchant banks operating in Nigeria (called 'Reporting Banks' in the Guideline), at both entity (stand-alone) and consolidated level. Source
How often
Monthly on a solo basis and quarterly on a consolidated basis, each covering the 30 calendar days from the reporting date. Reporting entities must be able to raise this to weekly or daily in stressed situations. Source
Deadline
5 days after the last day of each month, for both the solo and the consolidated return. Source
Format
Other. Reporting entities submit their LCR return to the CBN; the exact file format is not stated on the pages read. Appendix 3 of the Guideline sets out the required layout. 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 (4)

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

  • High Quality Liquid Assets (Appendix 3(a))
  • Cash Outflows (Appendix 3(b))
  • Cash Inflows (Appendix 3(c))
  • Calculation of the Liquidity Coverage Ratio (Appendix 3(d))

No separate downloadable workbook for the LCR was found; these four tables are set out inside the Guideline PDF. 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

Published only added up across firms. The Financial Stability Report publishes an industry-wide 'Liquidity Ratio (LR)' twice a year (for example 91.39% at December 2025 for one reported sub-sector). The report uses its own 'Liquidity Ratio' label and does not name the LCR specifically, so this is matched by subject only, not confirmed as the same figure. Source

Where it is published (PDF tables)

  • Financial Stability Report

    Added up across firms · PDF

    Published twice a year (June and December editions). Gives industry-wide prudential indicators, including the capital adequacy ratio, a 'Liquidity Ratio (LR)' and the non-performing loans ratio, for the banking sector and selected sub-sectors. The report does not name which return each figure comes from; the returns listed here are matched by subject only. Source

Official documents (4)

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.

  • Guidelines on Liquidity Coverage Ratio (LCR)

    Guidance · PDF · 597.5 KB · 2 September 2021

    SHA-256 ef11f32bd122show in fullef11f32bd12259b6b0d74568c2a15e777cda4ccf7aebd2fd924e93624186f659
  • 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
  • Banking Supervision 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.

  • Financial Stability Report, December 2025

    Other · PDF · 3.4 MB · 31 December 2025

    SHA-256 42d6a37fee2cshow in full42d6a37fee2c31612e84f04b9a6e1f50530297cb50aaad22dc5463c5d9dcda07

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.