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In forceCredit riskLast checked 13 November 2026

Large exposures (LEX)

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

Identifies and limits a bank's concentration risk to a single counterparty or group of connected counterparties, and requires the 100 largest exposures to be reported regardless of their size. Source

Official title: Returns on Large Exposures (LEX)

The facts

Who files
All commercial, merchant and non-interest banks in Nigeria. Source
How often
Monthly. Source
Deadline
Not stated on the pages read. Source
Format
Other. Banks report against the template in Appendix 1; the exact file format of the submission 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
Credit risk

Templates (1)

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

  • Returns on Large Exposures (100 largest exposures to counterparties) (Appendix I)

Appendix II (treatment of collective investment undertakings and other structures) is calculation guidance, not a separate filed schedule. 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.

  • Guidelines on Large Exposures (LEX)

    Guidance · PDF · 308.5 KB · 2 September 2021

    SHA-256 b85e762f9c3bshow in fullb85e762f9c3bcfca3d44c79cebb40becf57093674fb0e7161133827f4a3bdcfd
  • 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.

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.