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In forceFinancial statementsLast checked 13 November 2026

Annual audited financial statements (AFS)

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

The primary mortgage bank's audited annual accounts and abridged accounts, approved by the CBN before publication, plus the external auditor's domestic report (management letter) and opinion on going concern. Source

Official title: Audited Financial Statements and Domestic Report

The facts

Who files
Every primary mortgage bank and its external, approved auditor. Source
How often
Annually. Source
Deadline
The audited financial statements: not later than 4 months after the end of the bank's financial year, to the Director, Other Financial Institutions Supervision Department (OFISD). The auditor's domestic report (management letter): not later than 3 months after the end of the financial year. Source
Format
Other. File format 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
Financial statements

Templates (0)

The library lists no templates for this return.

No standard form; must contain an opinion on going concern, and be accompanied by certificates of deposit/placement and a breakdown of quoted investments. 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. With the CBN's written approval, a primary mortgage bank must publish the abridged version of its approved financial statements in a Nigerian daily newspaper and display it at each of its offices and branches, within 4 months of its financial year end; this is not published centrally by the CBN. Source

Official documents (1)

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.