Pillar 3 public disclosures

The facts

Who files

Banks, as described in the Guidance Notes' scope of application (Table 2). Source

How often

Bi-annually, and within thirty days of publishing the financial statements; banks with a stable Composite Risk Rating of 'Low' or 'Moderate' (other than domestic systemically important banks) may disclose annually instead. Domestic systemically important banks may be required to disclose more often. Source

Deadline

Within thirty days of publishing the financial statements to which the disclosure relates. Source

Format

Other. Published through the bank's own website and in printed form, and sent to the CBN; no file format is stated. 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
• Revised Guidance Notes on Pillar III - Market Discipline

Group

Capital

Templates (14)

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

• General Requirements (Table 1)
• Scope of Application (Table 2)
• Regulatory Capital Structure (Table 3)
• Capital Adequacy (Table 4)
• Credit Risk: General Disclosures for All Banks (Table 5)
• Credit Risk: Disclosures for Portfolios Treated Under the Standardised Approach (Table 6)
• Credit Risk: Disclosures for Portfolios Treated Under IRB Approaches (Table 7)
• Risk Mitigation Techniques (Table 8)
• Counterparty Risk (Table 9)
• Securitisation Transactions (Table 10)
• Market Risks (Internal Models Approach) (Table 11)
• Operational Risk (Table 12)
• Equity Exposures in the Banking Book (Table 13)
• Interest Rate Risk on Positions in the Banking Book (Table 14)

Where the list was read: 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 bank publishes its own Pillar 3 disclosures on its own website, as required by the Guidance Notes; the CBN does not publish a consolidated dataset. 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.

• Revised Guidance Notes on Pillar III - Market Discipline (Pillar 3 disclosure requirement)

  Guidance · PDF · 659.8 KB · 24 June 2015

  The 2021 Guidelines on Regulatory Capital also set a short disclosure-requirements section; this 2015 guidance note is the fuller published disclosure framework and is still the one the CBN links from its guidelines list.

  SHA-256 03c26da10fb5show in fullhide

  03c26da10fb5d4137d930beccac33c7ba3c2084e5ad17dc57d4b787dd1cff6c3
• Guidelines on Regulatory Capital

  Guidance · PDF · 537.8 KB · 2 September 2021

  SHA-256 a7a04aaef127show in fullhide

  a7a04aaef1273cad508efec5b2590412ae1d3b37e6c799b335b3dd0b6510af92
• 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.

• cbn.gov.ng/Out/2015/BSD/6.Revised%20Guidance%20Notes%20on%20Pillar%203%20Disclosure%20Requirement.pdf
• cbn.gov.ng/Out/2021/BSD/1.%20GUIDELINES%20ON%20REGULATORY%20CAPITAL.pdf
• cbn.gov.ng/api/GetBSDGuidelines

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.