The facts

Who files: All licensed commercial, merchant and non-interest banks in Nigeria. Source
How often: Monthly, end-of-month position, for an entity on a stand-alone basis; quarterly, end-of-quarter position, at the consolidated level. Source
Deadline: 5 days after month-end for the stand-alone position; 5 days after quarter-end for the consolidated position. Source
Format: Other. Banks submit an electronic copy of the return using the prescribed LeR reporting template; the file format of the submission itself 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: Banks and Other Financial Institutions Act (BOFIA), 2020
Guidelines on Leverage Ratio (LeR) (September 2021)
Group: Capital

Templates (1)

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

Leverage Ratio Disclosure Template (Appendix III(a))

Appendix III also has an Explanatory Note to the template (not a separate schedule). No separate downloadable workbook for the LeR was found; the template is a table 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

Each firm publishes its own, on its website; the regulator does not collect it into one dataset. Banks must publicly disclose their leverage ratio using the Common Disclosure Template in Appendix III. The Guideline does not state how often this public disclosure must be made. 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.

Guidelines on Leverage Ratio (LeR)
Guidance · PDF · 344.7 KB · 2 September 2021
SHA-256 64d311f4043bshow in fullhide
64d311f4043b9cbc3daa1e74775d0bee9afd076d7b79c8c94733c7d7cc670a9c
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 fullhide
d1879af57acf0d45113f6c88f4188ffc2b931dd1f97dcc27cc3b5c3dba248204
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.

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.

Leverage ratio (LeR)