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In forceFinancial statementsLast checked 13 November 2026

Monthly return (Master File)

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

A single monthly Excel workbook ('Master File') of schedules covering a microfinance bank's balance sheet, profit and loss, loan classification, deposits, borrowings, other assets and liabilities, and an anti-money-laundering/know-your-customer schedule. Source

Official title: Microfinance Bank Monthly Returns (Master File)

The facts

Who files
Every deposit-taking microfinance bank (MFB) licensed under the Banks and Other Financial Institutions Act; Deposit Money Banks that also engage in microfinance activities must submit separate returns on those activities. Source
How often
Monthly. Source
Deadline
Not later than 14 days after the end of each month. Source
Format
Excel. An Excel workbook (.xls) (the 'Master File'), named in the format MFBXXXXXmMMYYYY.xls (bank code, 'm' for monthly, month and year), submitted through the FinA application. Each sheet carries a header (bank code and name, return code and name, reporting date, state and local government area) and a footer naming and signed by the officers in charge. 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
Financial statements

Templates (29)

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

  • Monthly Statement of Assets and Liabilities (MMFBR 300)
  • Monthly Statement of Profit and Loss Account (MMFBR 1000)
  • Memorandum Items (MMFBR M001)
  • Schedule of Balances Due from Other Banks in Nigeria (MMFBR 221)
  • Schedule of Secured Placements with Banks/Discount Houses (MMFBR 311)
  • Schedule of Unsecured Placements with Banks/Discount Houses (MMFBR 321)
  • Schedule of Other Long-term Investments (MMFBR 641)
  • Schedule of Micro Loans by Lending Models (MMFBR 711)
  • Breakdown of Other Loans (MMFBR 746)
  • Summary of Loan Classification (MMFBR 761)
  • Summary of Non-Performing Loans (MMFBR 771)
  • Sectoral Analysis of Loans and Advances (MMFBR 762)
  • Schedule of Loans Structure and Maturity Profile (MMFBR 763)
  • Schedule of Interest Rates (MMFBR 764)
  • Schedule of Other Assets (MMFBR 811)
  • Schedule of Other Deposits (MMFBR 141)
Show all 29 templates
  • Schedule of Deposit Structure and Maturity Profile (MMFBR 201)
  • Schedule of Insured Deposits (MMFBR 202)
  • Schedule of Takings from Banks in Nigeria (MMFBR 312)
  • Breakdown of Takings from Other Institutions (MMFBR 322)
  • Schedule of Re-financing Facilities (MMFBR 451)
  • Schedule of Other Liabilities (MMFBR 501)
  • Schedule of Borrowings from Foreign Agencies (MMFBR 642)
  • Schedule of Borrowings from Other Agencies (MMFBR 651)
  • Schedule of Deferred Grants and Donation Reserves (MMFBR 933)
  • Schedule of Other Reserves (MMFBR 951)
  • Schedule of Contra Items (Off Balance Sheet Engagements) (MMFBR 996)
  • Gap Analysis (MMFBR 980)
  • Anti-Money Laundering and Know Your Customer Returns (I)

Counted from the sheet tabs and the 'Return Name' stated inside each sheet of the published Revised Microfinance Banks' Returns Template (OFID-05-2009.XLS). 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 (6)

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.