{"name":"Line4 regulatory submissions library","licence":"Line4's own text, and the way Line4 has collected and arranged these records, are licensed under CC BY 4.0. The facts themselves (names, codes, dates, frequencies, formats) belong to no one. The regulators' document titles, template names, quoted terms and documents belong to the regulators and are not covered by this licence: see each regulator's reuse terms. Not affiliated with or endorsed by any regulator.","license_url":"https://creativecommons.org/licenses/by/4.0/","credit":"Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai","last_checked":"2026-11-13","url":"https://www.line4.ai/regulatory-returns","regulators":[{"id":"bank-of-ghana","last_checked":"2026-11-13","regulator":{"name":"Bank of Ghana","short_name":"BoG","country":"Ghana","country_code":"GH","region":"Africa","website":"https://www.bog.gov.gh","what_it_does":"Ghana's central bank is the supervisor and regulator for all banking and non-banking financial business, aiming for a sound and efficient banking system that serves depositors and the wider economy. It licenses and supervises banks, savings and loans companies, finance houses, rural and community banks, microfinance institutions, forex bureaux, payment service providers, credit bureaus and other financial businesses, and it collects periodic prudential, conduct, risk and financial returns from them.","source":"https://www.bog.gov.gh/supervision-regulation/regulatory-framework/"},"scope":{"text":"12 returns. The Bank of Ghana does not publish one consolidated list of every periodic return it collects, unlike some other regulators in this library. This page is anchored on the Bank's own list of regulatory directives (the sitemap behind its Regulations & Directives page, https://www.bog.gov.gh/regulations-directives/, which that page itself shows only a handful of the most recent items of), its Financial Disclosure Requirements page, its Notices page, and the Bank's own Supervision & Regulation and Payment Systems pages, which were read in full and followed to the individual directive pages and their PDF or Excel attachments (never guessed). Each directive's own reporting-requirements clauses, read in full, were used to find the genuine periodic return it sets, rather than counting one return per directive. By population: 7 returns apply to banks and, in most cases, equally to savings and loans companies, finance houses and other Specialised Deposit-Taking Institutions (SDIs) that the Bank's directives group together as 'Regulated Financial Institutions' (RFIs) under the Banks and Specialised Deposit-Taking Institutions Act, 2016 (Act 930): the Capital Management Plan (banks only), the Large Exposures return, the Risk Management Declaration, the Report on Board Evaluation, Published financial statements, Climate-related financial risk information, and the Dormant Accounts return; 1 return (the Quarterly Report on Complaints) applies to financial institutions generally; 1 return (the Cyber and Information Security Incident Report) applies to every institution the Bank of Ghana licenses or regulates, including banks, SDIs, development finance institutions, non-bank financial institutions, payment service providers, forex bureaux, credit bureaus and virtual asset service providers; 1 return (the AML/CFT compliance report) applies to accountable institutions licensed by the Bank; 1 return (the monthly Forex Bureau return) applies to licensed forex bureaux; and 1 return (the SIPS/SIPSP/CISP self-assessment) applies to payment systems and payment service providers the Bank designates as systemically important, under a framework published 6 November 2026 with no designations yet found on the Bank's pages, so it is recorded as upcoming. Order: banks first (several returns cover banks alone or banks and SDIs together under the same RFI-wide directive), then other SDIs, then payment service providers and forex bureaux. Left out, after checking the Bank's own pages: statistical and monetary-policy data collections run by the Bank's Research and Statistics departments (a different function from prudential supervision); licensing, registration and one-off notification forms (fit and proper person notifications, merger and acquisition notifications, licence renewal questionnaires, the Enhanced Due Diligence form) which are not periodic returns; exposure drafts and consultation guidelines not yet in force (the ICAAP guideline, the stress-testing, liquidity risk management, liquidity monitoring tools and recovery planning directives, all marked 'Exposure Draft' on the Bank's Regulations & Directives page on 13 November 2026); returns specific to microfinance institutions, rural and community banks, credit reference bureaus, remittance companies, development finance institutions, leasing companies, mortgage finance companies and digital credit providers, which the Bank's All Institutions page lists as separate supervised populations but for which no directive setting out a periodic return was found on the pages read; the actual Capital Adequacy Ratio (CAR) return and liquidity returns the Capital Requirements Directive refers to throughout but does not itself publish a form for; any return that would require requesting the ORASS portal, the PSA Returns (PSDC) portal or any other login or submission system, which this page does not do; and the Bank's own corporate reporting (its annual report and financial statements), which is the Bank of Ghana's own accounts, not a return it collects from firms.","source":"https://www.bog.gov.gh/supervision-regulation/"},"submission_systems":[{"name":"PSA Returns","what":"An online system the Bank's Supervision & Regulation Downloads page links as 'PSA Returns', for payment service providers' returns. The Bank's pages say nothing more about it, and it is not linked here.","url":"https://www.bog.gov.gh/downloads/supervision-and-regulation-downloads/","source":"https://www.bog.gov.gh/downloads/supervision-and-regulation-downloads/"}],"licence":{"name":"Bank of Ghana: Legal notice and Disclaimer (no reuse terms stated)","quote":"In no event will the Bank of Ghana be liable for any loss or damage [...] arising out of, or in connection with, the use of this website [...] © 2026 Bank of Ghana. All rights reserved. [Legal notice and site footer. The Disclaimer page (https://www.bog.gov.gh/disclaimer/) also covers liability only. Neither page says anything about copying or reusing the site's content.]","url":"https://www.bog.gov.gh/legal/","checked":"2026-11-13","redistribution":"unclear","conditions":"None stated. The Bank of Ghana reserves all rights and gives no terms for reusing its material, so nothing about credit, links or logos is set either. Until it agrees, this file is not for line4.ai.","decision":"link-only","decision_reason":"The Bank of Ghana's legal notice and disclaimer cover liability only, say nothing about copying or reuse, and its footer reserves all rights. So the library keeps only the link, size and SHA-256 of each document."},"public_filed_data":[],"gaps":["The Bank of Ghana does not publish one consolidated list of every periodic return it collects; this page is anchored on the Bank's own Regulations & Directives sitemap, its Financial Disclosure Requirements, Notices, Supervision & Regulation and Payment Systems pages, and the individual directives those pages link, read in full.","The Capital Requirements Directive sets out in detail how a bank must calculate regulatory capital, credit, market and operational risk weighted assets, but does not itself publish the Capital Adequacy Ratio (CAR) return form or state its filing frequency; only the related Capital Management Plan (an annual rolling plan) has a stated frequency, so no separate CAR return is recorded on this page.","The Cyber and Information Security Directive contradicts itself on the frequency of the main cyber incident report to BoG: Part VIII (paragraph 50) says RFIs report monthly, by the 15th of each month, while a later Part on AI/ML governance (paragraph 115) refers to 'its quarterly cyber and information security report to the Bank of Ghana'. This page records the monthly requirement, which carries a specific deadline; the quarterly reference may be a drafting error in the 2026 revision, or may describe a different, undocumented report.","The Guide for Financial Publication first says audited and unaudited financial statements must appear in two or more national daily newspapers in Ghana and on 'the website of the Bank', then a few sentences later says all publications go in those newspapers and on 'the website of the institutions'. The pages read do not show whether the Bank of Ghana itself hosts these statements or whether this is a drafting inconsistency; no page on bog.gov.gh hosting individual institutions' published financial statements was found.","The Bank's Banking Sector Reports page (banking_sect_report) and Regulations & Directives page's exposure drafts (ICAAP, Stress Testing, Liquidity Risk Management, Liquidity Monitoring Tools, Recovery Planning) show the Bank is in the process of replacing or adding to several of the directives on this page; none of the returns on this page are marked 'being replaced' because no final replacement had been published by 13 November 2026.","The Bank's Banking Sector Reports page (https://www.bog.gov.gh/banking_sect_report/), which used to publish aggregate sector figures, has not posted a new report since July 2021, so no aggregate public dataset could be linked to the capital, liquidity or large exposures returns on this page.","The Payment Systems Downloads page's statistical reports (Payment Systems Statistics, Comparative Statistics for Clearing House) are all dated 2019 or earlier and do not name which return, if any, they are drawn from, so no published-data entry was recorded from them.","The AML/CFT Guideline requires several annual and semi-annual reports to BOG and the Financial Intelligence Centre in addition to the compliance-programme adequacy report recorded here (an annual employee training programme, an annual contingency plan for new money-laundering risks, and a semi-annual review of the AML/CFT Reporting Officer's own account), all due on or close to 31 December or end of June/December; these related reports are not recorded as separate returns on this page.","Suspicious Transaction Reports and cash transaction reports under the AML/CFT Guideline are filed with the Financial Intelligence Centre, a separate authority from the Bank of Ghana, so they are out of scope of this page.","Several supervised populations the Bank's All Institutions page lists (deposit-taking microfinance institutions, rural and community banks, financial NGOs, microcredit institutions, remittance companies, credit bureaus, development finance institutions, leasing companies, mortgage finance companies and digital lending applications) have their own licensed-institution registers, but no directive setting out a periodic return specific to them was found on the pages read; they are covered only by the cross-cutting returns on this page (the cyber incident report and, where the relevant Act applies, the AML/CFT compliance report).","The Bank's pages link two online systems: the ORASS Registration Portal, linked for licence applications, and 'PSA Returns', for payment service providers' returns. Neither was requested. The pages do not say which returns, if any, are filed through either, so no return names a filing system.","The SIPS/SIPSP/CISP Framework was published 5-6 November 2026, a week before this page was checked; no designated institutions were found named on the Bank's pages, so the self-assessment return is recorded as upcoming."],"sources":[{"title":"Bank of Ghana: home page","url":"https://www.bog.gov.gh/"},{"title":"Bank of Ghana: Supervision & Regulation","url":"https://www.bog.gov.gh/supervision-regulation/"},{"title":"Bank of Ghana: Regulatory Framework","url":"https://www.bog.gov.gh/supervision-regulation/regulatory-framework/"},{"title":"Bank of Ghana: Regulations & Directives","url":"https://www.bog.gov.gh/regulations-directives/"},{"title":"Bank of Ghana: Financial Disclosure Requirements","url":"https://www.bog.gov.gh/financial-disclosure-requirements/"},{"title":"Bank of Ghana: Banking Acts","url":"https://www.bog.gov.gh/banking-acts/"},{"title":"Bank of Ghana: Supervision and Regulation Downloads","url":"https://www.bog.gov.gh/downloads/supervision-and-regulation-downloads/"},{"title":"Bank of Ghana: Notices","url":"https://www.bog.gov.gh/notice/"},{"title":"Bank of Ghana: All Institutions","url":"https://www.bog.gov.gh/supervision-regulation/all-institutions"},{"title":"Bank of Ghana: Complaints Procedures","url":"https://www.bog.gov.gh/supervision-regulation/complaints-procedures/"},{"title":"Bank of Ghana: Unclaimed Balances","url":"https://www.bog.gov.gh/supervision-regulation/unclaimed-balances/"},{"title":"Bank of Ghana: Payment Systems","url":"https://www.bog.gov.gh/banking-and-payments-system/"},{"title":"Bank of Ghana: Payment Systems Downloads","url":"https://www.bog.gov.gh/downloads/payment-systems-downloads-page/"},{"title":"Bank of Ghana: Banking Sector Reports","url":"https://www.bog.gov.gh/banking_sect_report/"},{"title":"Bank of Ghana: FinTech & Innovation","url":"https://www.bog.gov.gh/fintech-innovation/"},{"title":"Bank of Ghana: Capital Requirements Directive","url":"https://www.bog.gov.gh/reg_directives/capital-requirement-directive/"},{"title":"Bank of Ghana: Risk Management Directive","url":"https://www.bog.gov.gh/reg_directives/risk-management-directive/"},{"title":"Bank of Ghana: Large Exposures Directive","url":"https://www.bog.gov.gh/reg_directives/large-exposures-directive/"},{"title":"Bank of Ghana: Corporate Governance Directive","url":"https://www.bog.gov.gh/reg_directives/corporate-governance-directive/"},{"title":"Bank of Ghana: Corporate Governance Disclosure Directive","url":"https://www.bog.gov.gh/reg_directives/corporate-governance-disclosure-directive/"},{"title":"Bank of Ghana: Guide for Financial Publication for Banks & Licensed Financial Institutions","url":"https://www.bog.gov.gh/reg_directives/guide-for-financial-publication-for-banks-licensed-financial-institutions/"},{"title":"Bank of Ghana: Cyber and Information Security Directive (2026)","url":"https://www.bog.gov.gh/reg_directives/cyber-and-information-security-directive-2026/"},{"title":"Bank of Ghana: Unclaimed Balances and Dormant Account Directive","url":"https://www.bog.gov.gh/reg_directives/unclaimed-balances-and-dormant-account-directive/"},{"title":"Bank of Ghana: Guidelines for Anti-Money Laundering/Combating the Financing of Terrorism","url":"https://www.bog.gov.gh/reg_directives/guidelines-for-anti-money-laundering-combating-the-financing-of-terrorism/"},{"title":"Bank of Ghana: Directive for Forex Bureaux in Ghana","url":"https://www.bog.gov.gh/reg_directives/directive-for-forex-bureaux-in-ghana/"},{"title":"Bank of Ghana: Climate-Related Financial Risk Directive","url":"https://www.bog.gov.gh/reg_directives/climate-related-financial-risk-directive/"},{"title":"Bank of Ghana: Framework for Systemically Important Payment Systems and Service Providers in Ghana","url":"https://www.bog.gov.gh/notice/framework-for-systematically-important-payment-systems-and-service-providers-in-ghana/"},{"title":"Bank of Ghana: Legal notice","url":"https://www.bog.gov.gh/legal/"},{"title":"Bank of Ghana: Disclaimer","url":"https://www.bog.gov.gh/disclaimer/"}],"returns":[{"id":"capital-management-plan","code":"CMP","name":"Capital Management Plan","official_name":"Capital Management Plan (CMP)","group":"Capital","status":"in force","purpose":{"text":"A 3-year rolling plan, approved by the Board, that sets the bank's appetite for capital, aligns current and future risk-based capital with its budget and strategic plan, and pre-positions the steps the bank could take should its capital ratios fall to trigger levels set in the Board's risk appetite.","source":"https://www.bog.gov.gh/wp-content/uploads/2022/05/Basel-II-BOG-CRD-Final-27-June-2018-Basel-Committee-BSD.pdf"},"who_files":{"text":"Banks licensed and operating under the Banks and Specialised Deposit-Taking Institutions Act, 2016 (Act 930). The Capital Requirements Directive applies to banks only, not to other Specialised Deposit-Taking Institutions.","source":"https://www.bog.gov.gh/wp-content/uploads/2022/05/Basel-II-BOG-CRD-Final-27-June-2018-Basel-Committee-BSD.pdf"},"frequency":{"value":"annual","text":"Once a year: each bank sends the Bank of Ghana a capital management plan (CMP) covering a rolling three years, and updates it whenever circumstances call for it.","source":"https://www.bog.gov.gh/wp-content/uploads/2022/05/Basel-II-BOG-CRD-Final-27-June-2018-Basel-Committee-BSD.pdf"},"deadline":{"text":"Not stated. The Capital Requirements Directive requires annual submission (paragraph 28) but gives no specific calendar date or number of days after the financial year end.","source":"https://www.bog.gov.gh/wp-content/uploads/2022/05/Basel-II-BOG-CRD-Final-27-June-2018-Basel-Committee-BSD.pdf"},"formats":{"values":["Other"],"text":"Not stated on the pages read.","source":"https://www.bog.gov.gh/wp-content/uploads/2022/05/Basel-II-BOG-CRD-Final-27-June-2018-Basel-Committee-BSD.pdf"},"legal_basis":[{"title":"Banks and Specialised Deposit-Taking Institutions Act, 2016 (Act 930), section 92(1)","url":"https://www.bog.gov.gh/wp-content/uploads/2019/09/BANKS-AND-SPECIALISED-DEPOSIT-ACT-2016.pdf"},{"title":"Bank of Ghana Act, 2002 (Act 612), section 4(d)","url":"https://www.bog.gov.gh/wp-content/uploads/2019/09/bank-of-ghana-act-2002-act-612.pdf"}],"templates":{"count":0,"items":[],"source":"https://www.bog.gov.gh/wp-content/uploads/2022/05/Basel-II-BOG-CRD-Final-27-June-2018-Basel-Committee-BSD.pdf","note":"No published CMP form was found. The Directive describes what the plan must contain (paragraphs 27-28) but banks prepare the plan themselves; the Bank of Ghana does not publish a template."},"documents":["capital-requirements-directive-2018","bsdi-act-930","bog-act-612"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No validation rules for the Capital Management Plan were found on the Bank's public pages.","source":"https://www.bog.gov.gh/wp-content/uploads/2022/05/Basel-II-BOG-CRD-Final-27-June-2018-Basel-Committee-BSD.pdf"},"public_data":{"level":"none found","text":"No aggregate or firm-level data drawn from Capital Management Plans was found. The Bank's Banking Sector Reports page, which used to publish sector capital adequacy figures, has not been updated since July 2021.","source":"https://www.bog.gov.gh/banking_sect_report/"},"sources":["https://www.bog.gov.gh/wp-content/uploads/2022/05/Basel-II-BOG-CRD-Final-27-June-2018-Basel-Committee-BSD.pdf","https://www.bog.gov.gh/reg_directives/capital-requirement-directive/"]},{"id":"large-exposures-return","code":"Large Exposures Return","name":"Large exposures return","official_name":"Returns on Large Exposures","group":"Credit risk","status":"in force","purpose":{"text":"Reports a Regulated Financial Institution's (RFI's) exposures to single counterparties and groups of connected counterparties, so the Bank of Ghana can monitor concentration risk against the single obligor limit set in the Banks and Specialised Deposit-Taking Institutions Act, 2016 (Act 930) and the Large Exposures Directive.","source":"https://www.bog.gov.gh/wp-content/uploads/2025/09/Large-Exposures-Directive-September-2025.pdf"},"who_files":{"text":"Every Regulated Financial Institution (RFI) licensed or registered under Act 930: banks, finance houses, savings and loans companies and financial holding companies.","source":"https://www.bog.gov.gh/wp-content/uploads/2025/09/Large-Exposures-Directive-September-2025.pdf"},"frequency":{"value":"monthly","text":"Monthly. Each RFI reports all of its large exposures to the Bank of Ghana, including any exemptions the Directive allows, on the forms in the Directive's Appendix.","source":"https://www.bog.gov.gh/wp-content/uploads/2025/09/Large-Exposures-Directive-September-2025.pdf"},"deadline":{"text":"Not stated for the monthly return itself. A financial exposure that breaches the large exposure limit must be reported, with a written remedial plan, within 5 days of the breach (section 62(6) of Act 930).","source":"https://www.bog.gov.gh/wp-content/uploads/2025/09/Large-Exposures-Directive-September-2025.pdf"},"formats":{"values":["Other"],"text":"The Directive sets out the 5 templates as tables in its Appendix; the file format RFIs use to submit them (for example a spreadsheet or a portal entry) is not stated on the pages read.","source":"https://www.bog.gov.gh/wp-content/uploads/2025/09/Large-Exposures-Directive-September-2025.pdf"},"legal_basis":[{"title":"Banks and Specialised Deposit-Taking Institutions Act, 2016 (Act 930), sections 62, 64, 67, 74 and 77(1)","url":"https://www.bog.gov.gh/wp-content/uploads/2019/09/BANKS-AND-SPECIALISED-DEPOSIT-ACT-2016.pdf"}],"templates":{"count":5,"items":[{"code":"Template 1","name":"Exposures with values equal to or above 10% of Net Own Funds (large exposures)"},{"code":"Template 1a","name":"Details of connected counterparties"},{"code":"Template 2","name":"Top 100 exposures to counterparties, irrespective of value relative to Net Own Funds"},{"code":"Template 3","name":"Exempted exposures with values equal to or above 10% of Net Own Funds"},{"code":"Template 4","name":"Other exposures with values equal to or above 10% of Net Own Funds, before credit risk mitigation (not already reported in Template 2)"}],"source":"https://www.bog.gov.gh/wp-content/uploads/2025/09/Large-Exposures-Directive-September-2025.pdf","note":"Each template is a row-by-row schedule of counterparties with exposure amounts, collateral and IFRS staging; row and column layouts are set out in the Directive's Appendix."},"documents":["large-exposures-directive-2025","bsdi-act-930"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No validation rules for the large exposures templates were found on the Bank's public pages.","source":"https://www.bog.gov.gh/wp-content/uploads/2025/09/Large-Exposures-Directive-September-2025.pdf"},"public_data":{"level":"none found","text":"No public data drawn from the large exposures return was found on the pages read. RFIs must disclose in their audited financial statements their level of compliance with the large exposure limits (paragraph 60), but that is a compliance statement, not the exposure data itself.","source":"https://www.bog.gov.gh/wp-content/uploads/2025/09/Large-Exposures-Directive-September-2025.pdf"},"sources":["https://www.bog.gov.gh/wp-content/uploads/2025/09/Large-Exposures-Directive-September-2025.pdf","https://www.bog.gov.gh/reg_directives/large-exposures-directive/"]},{"id":"risk-management-declaration","code":"Risk Management Declaration","name":"Risk management declaration","official_name":"Risk Management Declaration","group":"Governance","status":"in force","purpose":{"text":"An annual declaration by the Board stating that, to the best of its knowledge: the RFI has systems for ensuring compliance with prudential requirements; its risk management framework is appropriate and commensurate with its size, business mix and complexity; its risk management and internal control systems are operating effectively; it has complied with its own Risk Management Strategy; and it is satisfied with the effectiveness of its risk processes and management information systems (Annexure A).","source":"https://www.bog.gov.gh/wp-content/uploads/2022/05/BoG-Risk-Management-Directive-Final.pdf"},"who_files":{"text":"Regulated Financial Institutions (RFIs) licensed or registered under Act 930: banks, finance houses, savings and loans companies and financial holding companies.","source":"https://www.bog.gov.gh/wp-content/uploads/2022/05/BoG-Risk-Management-Directive-Final.pdf"},"frequency":{"value":"annual","text":"Once a year. The RFI's board declares on the institution's risk management to the Bank of Ghana, and also in its audited financial statements, on its website, or both.","source":"https://www.bog.gov.gh/wp-content/uploads/2022/05/BoG-Risk-Management-Directive-Final.pdf"},"deadline":{"text":"Banks: by 31 March of the following year. Every other RFI: by 30 April of the following year.","source":"https://www.bog.gov.gh/wp-content/uploads/2022/05/BoG-Risk-Management-Directive-Final.pdf"},"formats":{"values":["Other"],"text":"Not stated on the pages read.","source":"https://www.bog.gov.gh/wp-content/uploads/2022/05/BoG-Risk-Management-Directive-Final.pdf"},"legal_basis":[{"title":"Banks and Specialised Deposit-Taking Institutions Act, 2016 (Act 930), section 92(1)","url":"https://www.bog.gov.gh/wp-content/uploads/2019/09/BANKS-AND-SPECIALISED-DEPOSIT-ACT-2016.pdf"}],"templates":{"count":0,"items":[],"source":"https://www.bog.gov.gh/wp-content/uploads/2022/05/BoG-Risk-Management-Directive-Final.pdf","note":"No fillable form is published. Annexure A to the Directive sets out the statements the declaration must make (see purpose), not a form layout."},"documents":["risk-management-directive-2021","bsdi-act-930"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No validation rules for the Risk Management Declaration were found on the Bank's public pages.","source":"https://www.bog.gov.gh/wp-content/uploads/2022/05/BoG-Risk-Management-Directive-Final.pdf"},"public_data":{"level":"firm-level","text":"The Board's declaration must be made to BoG and in the RFI's own audited financial statement and/or on its own website; the Bank of Ghana does not itself collect or publish these declarations.","published_by":"firm","source":"https://www.bog.gov.gh/wp-content/uploads/2022/05/BoG-Risk-Management-Directive-Final.pdf"},"sources":["https://www.bog.gov.gh/wp-content/uploads/2022/05/BoG-Risk-Management-Directive-Final.pdf","https://www.bog.gov.gh/reg_directives/risk-management-directive/"]},{"id":"board-evaluation-report","code":"Report on Board Evaluation","name":"Report on Board evaluation","official_name":"Report on Board Evaluation","group":"Governance","status":"in force","purpose":{"text":"The RFI's board assesses its own performance as a whole, for each of its sub-committees and for each director, covering anti-money laundering and countering the financing of terrorism (AML/CFT) among other things, to see how well its governance works. Every two years it must also have a formal evaluation run with outside help; the RFI's annual report carries a statement on it and a detailed copy goes to the Bank of Ghana.","source":"https://www.bog.gov.gh/wp-content/uploads/2019/09/CGD-Corporate-Governance-Directive-2018-Final-For-PublicationV1.1.pdf"},"who_files":{"text":"Banks, finance houses, savings and loans companies and financial holding companies licensed or registered under Act 930.","source":"https://www.bog.gov.gh/wp-content/uploads/2019/09/CGD-Corporate-Governance-Directive-2018-Final-For-PublicationV1.1.pdf"},"frequency":{"value":"annual","text":"Yearly: the board runs its own performance evaluation and sends the results to the Bank of Ghana. A separate in-house AML/CFT evaluation is sent for June and for December each year, and an externally facilitated evaluation takes place every two years.","source":"https://www.bog.gov.gh/wp-content/uploads/2019/09/CGD-Corporate-Governance-Directive-2018-Final-For-PublicationV1.1.pdf"},"deadline":{"text":"Not later than 30th June of each year for the annual in-house Board performance evaluation. The AML/CFT evaluation for June and December each year is due before the end of the quarter following the evaluation period.","source":"https://www.bog.gov.gh/wp-content/uploads/2019/09/CGD-Corporate-Governance-Directive-2018-Final-For-PublicationV1.1.pdf"},"formats":{"values":["Other"],"text":"Not stated on the pages read; described only as a written report and 'a copy of the results'.","source":"https://www.bog.gov.gh/wp-content/uploads/2019/09/CGD-Corporate-Governance-Directive-2018-Final-For-PublicationV1.1.pdf"},"legal_basis":[{"title":"Banks and Specialised Deposit-Taking Institutions Act, 2016 (Act 930), sections 56 and 92(1)","url":"https://www.bog.gov.gh/wp-content/uploads/2019/09/BANKS-AND-SPECIALISED-DEPOSIT-ACT-2016.pdf"}],"templates":{"count":0,"items":[],"source":"https://www.bog.gov.gh/wp-content/uploads/2019/09/CGD-Corporate-Governance-Directive-2018-Final-For-PublicationV1.1.pdf","note":"No published form; the Directive requires a written in-house evaluation report without specifying its layout."},"documents":["corporate-governance-directive-2018","corporate-governance-disclosure-directive","bsdi-act-930"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No validation rules for the Report on Board Evaluation were found on the Bank's public pages.","source":"https://www.bog.gov.gh/wp-content/uploads/2019/09/CGD-Corporate-Governance-Directive-2018-Final-For-PublicationV1.1.pdf"},"public_data":{"level":"firm-level","text":"Only a statement on the external evaluation (held every two years) must be included as a separate section of the RFI's own annual report. The annual in-house evaluation itself is submitted to BoG only and is not published, as far as the pages read show.","published_by":"firm","source":"https://www.bog.gov.gh/wp-content/uploads/2019/09/CGD-Corporate-Governance-Directive-2018-Final-For-PublicationV1.1.pdf"},"sources":["https://www.bog.gov.gh/wp-content/uploads/2019/09/CGD-Corporate-Governance-Directive-2018-Final-For-PublicationV1.1.pdf","https://www.bog.gov.gh/wp-content/uploads/2022/05/Corporate-Governance-Disclosure-Directive.pdf","https://www.bog.gov.gh/reg_directives/corporate-governance-directive/"]},{"id":"published-financial-statements","code":"Published financial statements","name":"Published financial statements","official_name":"Quarterly, half-yearly and annual publication of financial statements","group":"Financial statements","status":"in force","purpose":{"text":"Published, IAS 34-compliant financial statements (a Statement of Financial Position, a Statement of Comprehensive Income, a Statement of Cash Flows, a Statement of Changes in Equity and Notes, including a Value Added Statement) plus quantitative disclosures (Capital Adequacy Ratio, non-performing loan ratio, liquid ratio) and qualitative disclosures (dominant risks and how they are managed), to improve transparency in financial reporting.","source":"https://www.bog.gov.gh/wp-content/uploads/2019/09/Guide-for-financial-publication-2017V1.1.pdf"},"who_files":{"text":"All banks; savings and loans companies and finance houses; and other Specialised Deposit-Taking Institutions and non-deposit-taking financial institutions regulated by the Bank of Ghana.","source":"https://www.bog.gov.gh/wp-content/uploads/2019/09/Guide-for-financial-publication-2017V1.1.pdf"},"frequency":{"value":"quarterly","text":"Banks make quarterly publications of condensed unaudited financial statements (31 March, 30 June, 30 September), plus an annual audited publication. Savings and Loans companies and Finance Houses make half-yearly and annual publications. Other SDIs and non-deposit-taking financial institutions make annual publications only.","source":"https://www.bog.gov.gh/wp-content/uploads/2019/09/Guide-for-financial-publication-2017V1.1.pdf"},"deadline":{"text":"The first, second and third quarter publications must be made one month after each quarter. The fourth quarter publication (which may be replaced by the annual audited financial statements) must be made three months after the statutory financial year end.","source":"https://www.bog.gov.gh/wp-content/uploads/2019/09/Guide-for-financial-publication-2017V1.1.pdf"},"formats":{"values":["PDF","Other"],"text":"Printed in two or more national daily newspapers in Ghana and posted on a website, following the illustrative layouts in Part B (annual) and Part C (quarterly) of the Guide.","source":"https://www.bog.gov.gh/wp-content/uploads/2019/09/Guide-for-financial-publication-2017V1.1.pdf"},"legal_basis":[{"title":"Banks and Specialised Deposit-Taking Institutions Act, 2016 (Act 930)","url":"https://www.bog.gov.gh/wp-content/uploads/2019/09/BANKS-AND-SPECIALISED-DEPOSIT-ACT-2016.pdf"}],"templates":{"count":2,"items":[{"code":"Part B","name":"Illustrative financial statements for annual publication"},{"code":"Part C","name":"Illustrative financial statements for quarterly publication"}],"source":"https://www.bog.gov.gh/wp-content/uploads/2019/09/Guide-for-financial-publication-2017V1.1.pdf","note":"Part D gives format notes for credit risk disclosures under IFRS 9, used alongside Parts B and C rather than as a separate statement."},"documents":["guide-for-financial-publication-2017","bsdi-act-930"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No validation rules for published financial statements were found on the Bank's public pages; the Guide is a clarification and illustrative-format guide, not a set of checks.","source":"https://www.bog.gov.gh/wp-content/uploads/2019/09/Guide-for-financial-publication-2017V1.1.pdf"},"public_data":{"level":"firm-level","text":"Each RFI publishes its own financial statements in at least two national newspapers and on a website. The Guide states in one place that this is 'the website of the Bank' and in another place 'the website of the institutions' (see gaps); no Bank of Ghana page hosting individual RFIs' published financial statements was found, so this library records the data as published by the firm.","published_by":"firm","source":"https://www.bog.gov.gh/wp-content/uploads/2019/09/Guide-for-financial-publication-2017V1.1.pdf"},"sources":["https://www.bog.gov.gh/wp-content/uploads/2019/09/Guide-for-financial-publication-2017V1.1.pdf","https://www.bog.gov.gh/reg_directives/guide-for-financial-publication-for-banks-licensed-financial-institutions/"]},{"id":"climate-risk-information","code":"Climate-related financial risk information","name":"Climate-related financial risk information","official_name":"Regulatory Reporting of Climate-Related Financial Risks","group":"Risk management","status":"in force","status_note":{"text":"The effective implementation date of the Climate-Related Financial Risk Directive is 1 January 2026 for banks and 1 January 2027 for Specialised Deposit-Taking Institutions (SDIs) and Non-Bank Financial Institutions (NBFIs). Quarterly updates on implementation of Board-approved plans were due from March 2025 for banks and from September 2025 for SDIs and NBFIs, so filing is already under way for banks; it remains upcoming for SDIs and NBFIs until the 2027 date.","source":"https://www.bog.gov.gh/wp-content/uploads/2024/11/BOG-Climate-Related-Financial-Risks-Directive.pdf"},"purpose":{"text":"To facilitate the Bank's supervisory assessment of an RFI's exposure to climate-related financial risks, RFIs submit information on material climate-related risks and how they are governed, risk metrics for carbon-intensive and vulnerable sectors, internal carbon-reduction commitments, risk-assessment methodologies, physical and transition risk exposures, and data gaps. RFIs also submit climate-related transition plans with specific net-zero timelines, metrics and engagement strategies, and must eventually disclose climate information publicly under IFRS S2.","source":"https://www.bog.gov.gh/wp-content/uploads/2024/11/BOG-Climate-Related-Financial-Risks-Directive.pdf"},"who_files":{"text":"Banks, Specialised Deposit-Taking Institutions (SDIs), Financial Holding Companies, Mortgage Finance Companies, Leasing Companies and Development Finance Institutions, collectively 'Regulated Financial Institutions' (RFIs).","source":"https://www.bog.gov.gh/wp-content/uploads/2024/11/BOG-Climate-Related-Financial-Risks-Directive.pdf"},"frequency":{"value":"semi-annual","text":"Twice a year, and whenever something material changes, RFIs send the Bank of Ghana information on their climate-related financial risks. Once a year, alongside the ICAAP, they also send their climate transition plans.","source":"https://www.bog.gov.gh/wp-content/uploads/2024/11/BOG-Climate-Related-Financial-Risks-Directive.pdf"},"deadline":{"text":"Not stated as a specific calendar date for the semi-annual submission beyond 'semi-annual basis'. The transitional quarterly implementation updates (now largely superseded by the semi-annual return) were due within 14 days after the end of each calendar quarter.","source":"https://www.bog.gov.gh/wp-content/uploads/2024/11/BOG-Climate-Related-Financial-Risks-Directive.pdf"},"formats":{"values":["Other"],"text":"Not stated. The Directive says the format for public disclosures will be 'Standardized Climate-related Disclosure Templates' the Bank will provide; no such template was found published on the pages read, and no format is stated for the semi-annual regulatory submission to BOG.","source":"https://www.bog.gov.gh/wp-content/uploads/2024/11/BOG-Climate-Related-Financial-Risks-Directive.pdf"},"legal_basis":[{"title":"Banks and Specialised Deposit-Taking Institutions Act, 2016 (Act 930), section 92(1)","url":"https://www.bog.gov.gh/wp-content/uploads/2019/09/BANKS-AND-SPECIALISED-DEPOSIT-ACT-2016.pdf"}],"templates":{"count":0,"items":[],"source":"https://www.bog.gov.gh/wp-content/uploads/2024/11/BOG-Climate-Related-Financial-Risks-Directive.pdf","note":"No published template for the semi-annual submission or the transition plan was found; the standardised public-disclosure template the Directive promises had not been published on the pages read."},"documents":["climate-related-financial-risk-directive-2024","bsdi-act-930"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No validation rules were found on the Bank's public pages.","source":"https://www.bog.gov.gh/wp-content/uploads/2024/11/BOG-Climate-Related-Financial-Risks-Directive.pdf"},"public_data":{"level":"firm-level","text":"RFIs must disclose climate-related financial risk information themselves, phased in from December 2026 (banks) and December 2027 (SDIs and NBFIs), in line with IFRS S2; this is published by each RFI, not centrally by the Bank of Ghana.","published_by":"firm","source":"https://www.bog.gov.gh/wp-content/uploads/2024/11/BOG-Climate-Related-Financial-Risks-Directive.pdf"},"sources":["https://www.bog.gov.gh/wp-content/uploads/2024/11/BOG-Climate-Related-Financial-Risks-Directive.pdf","https://www.bog.gov.gh/reg_directives/climate-related-financial-risk-directive/"]},{"id":"dormant-account-return","code":"Dormant Accounts Return","name":"Dormant accounts return","official_name":"Return on accounts transferred to the dormant account register","group":"Conduct","status":"in force","purpose":{"text":"Reports the accounts a regulated financial institution has transferred to its dormant account register (accounts inactive for 5 years or more) and details of any dormant accounts reactivated, so the Bank of Ghana can monitor compliance with the dormancy, advertising and transfer process set out in the Directive and section 143 of Act 930.","source":"https://www.bog.gov.gh/wp-content/uploads/2021/03/Unclaimed-Balances-and-Dormant-Account-Directives-2021.pdf"},"who_files":{"text":"Banks and Specialised Deposit-Taking Institutions regulated under Act 930.","source":"https://www.bog.gov.gh/wp-content/uploads/2021/03/Unclaimed-Balances-and-Dormant-Account-Directives-2021.pdf"},"frequency":{"value":"monthly","text":"Monthly, on the Bank of Ghana's prescribed form. The return covers accounts moved into the dormant account register and dormant accounts brought back into use.","source":"https://www.bog.gov.gh/wp-content/uploads/2021/03/Unclaimed-Balances-and-Dormant-Account-Directives-2021.pdf"},"deadline":{"text":"Not stated beyond 'monthly basis'; no number of days after the month end is given. Separately, a validated reclaim must be submitted within 5 working days of receiving the claim, and the advice of funds transferred to BOG must follow 21 to 28 calendar days after the newspaper notice.","source":"https://www.bog.gov.gh/wp-content/uploads/2021/03/Unclaimed-Balances-and-Dormant-Account-Directives-2021.pdf"},"formats":{"values":["Other"],"text":"'Using the form specified by the Bank of Ghana'; no form was found published on the pages read.","source":"https://www.bog.gov.gh/wp-content/uploads/2021/03/Unclaimed-Balances-and-Dormant-Account-Directives-2021.pdf"},"legal_basis":[{"title":"Banks and Specialised Deposit-Taking Institutions Act, 2016 (Act 930), section 143","url":"https://www.bog.gov.gh/wp-content/uploads/2019/09/BANKS-AND-SPECIALISED-DEPOSIT-ACT-2016.pdf"}],"templates":{"count":0,"items":[],"source":"https://www.bog.gov.gh/wp-content/uploads/2021/03/Unclaimed-Balances-and-Dormant-Account-Directives-2021.pdf","note":"No published form for the monthly return to BOG. Annexure 1 to the Directive is a newspaper-notice format for advertising dormant accounts to customers, not the return to BOG."},"documents":["unclaimed-balances-dormant-account-directive-2021","bsdi-act-930"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No validation rules were found on the Bank's public pages.","source":"https://www.bog.gov.gh/wp-content/uploads/2021/03/Unclaimed-Balances-and-Dormant-Account-Directives-2021.pdf"},"public_data":{"level":"none found","text":"The return data itself is not published. A regulated financial institution must separately advertise dormant account holders' names in newspapers before transfer (Annexure 1), and the Bank's Unclaimed Balances page is a lookup tool for individual claimants to trace their own funds, not a published dataset of transferred balances.","source":"https://www.bog.gov.gh/supervision-regulation/unclaimed-balances/"},"sources":["https://www.bog.gov.gh/wp-content/uploads/2021/03/Unclaimed-Balances-and-Dormant-Account-Directives-2021.pdf","https://www.bog.gov.gh/supervision-regulation/unclaimed-balances/","https://www.bog.gov.gh/reg_directives/unclaimed-balances-and-dormant-account-directive/"]},{"id":"consumer-complaints-report","code":"Quarterly Report on Complaints","name":"Quarterly report on consumer complaints","official_name":"Quarterly Report on Complaints from Financial Institutions","group":"Conduct","status":"in force","purpose":{"text":"Reports the number of customer complaints received, resolved, pending, dismissed or referred to the Bank of Ghana each quarter, broken down by channel, type and the sex or corporate status of the complainant, plus amounts disputed, settled and any financial loss to the institution.","source":"https://www.bog.gov.gh/wp-content/uploads/2020/03/Quarterly-Report-on-Complaints-from-FIs.xlsx"},"who_files":{"text":"Financial institutions regulated by the Bank of Ghana; the template's own 'Institution Type' field records the type of each reporting institution.","source":"https://www.bog.gov.gh/financial-disclosure-requirements/"},"frequency":{"value":"quarterly","text":"'Quarterly Report'; the template's Notes and Lookup sheets ask the institution to select the reporting quarter (Q1 to Q4) and reporting year.","source":"https://www.bog.gov.gh/wp-content/uploads/2020/03/Quarterly-Report-on-Complaints-from-FIs.xlsx"},"deadline":{"text":"Not stated on the pages read.","source":"https://www.bog.gov.gh/financial-disclosure-requirements/"},"formats":{"values":["Excel"],"text":"Published as an .xlsx workbook with a 'Complaint Report Sheet' to complete.","source":"https://www.bog.gov.gh/wp-content/uploads/2020/03/Quarterly-Report-on-Complaints-from-FIs.xlsx"},"templates":{"count":1,"items":[{"code":"Complaint Report Sheet","name":"Quarterly consumer complaints report"}],"source":"https://www.bog.gov.gh/wp-content/uploads/2020/03/Quarterly-Report-on-Complaints-from-FIs.xlsx","note":"The workbook also has a 'Notes' sheet (version and completion instructions) and a 'Lookup' sheet (drop-down values for reporting year and period); these are not separate return templates."},"documents":["complaints-report-template"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No validation rules were found; the workbook has data-validation drop-downs for the reporting period only, not published checks on the figures reported.","source":"https://www.bog.gov.gh/wp-content/uploads/2020/03/Quarterly-Report-on-Complaints-from-FIs.xlsx"},"public_data":{"level":"none found","text":"No published aggregate consumer-complaints statistics drawn from this return were found on the pages read.","source":"https://www.bog.gov.gh/financial-disclosure-requirements/"},"sources":["https://www.bog.gov.gh/wp-content/uploads/2020/03/Quarterly-Report-on-Complaints-from-FIs.xlsx","https://www.bog.gov.gh/financial-disclosure-requirements/","https://www.bog.gov.gh/supervision-regulation/complaints-procedures/"]},{"id":"aml-cft-compliance-report","code":"AML/CFT Compliance Programme Report","name":"AML/CFT compliance programme report","official_name":"Report on the Adequacy of the AML/CFT Compliance Programme","group":"AML/CFT","status":"in force","status_note":{"text":"The Guideline also requires an annual AML/CFT employee training programme and a contingency plan for newly-identified money-laundering risks, both also due to BOG and the Financial Intelligence Centre (FIC) by 31 December each year, and a separate compliance review of the AML/CFT Reporting Officer's own account due to BOG and FIC at the end of June and December each year. This return records the compliance-programme adequacy report as the main annual submission; the related training-programme and contingency-plan reports are not recorded as separate returns in this library.","source":"https://www.bog.gov.gh/wp-content/uploads/2019/09/Revised-AML-CFT-Guideline-AS-AMENDED-Final.pdf"},"purpose":{"text":"Every accountable institution must subject its AML/CFT compliance programme to independent testing, or have its internal audit function determine its adequacy, completeness and effectiveness, and report the result to the Bank of Ghana and the Financial Intelligence Centre (FIC).","source":"https://www.bog.gov.gh/wp-content/uploads/2019/09/Revised-AML-CFT-Guideline-AS-AMENDED-Final.pdf"},"who_files":{"text":"Accountable institutions: banks and non-bank financial institutions licensed by the Bank of Ghana.","source":"https://www.bog.gov.gh/wp-content/uploads/2019/09/Revised-AML-CFT-Guideline-AS-AMENDED-Final.pdf"},"frequency":{"value":"annual","text":"Once a year: the report on the compliance programme goes to both the Bank of Ghana and the Financial Intelligence Centre (FIC) by 31 December of each financial year.","source":"https://www.bog.gov.gh/wp-content/uploads/2019/09/Revised-AML-CFT-Guideline-AS-AMENDED-Final.pdf"},"deadline":{"text":"Not later than 31st December of every financial year.","source":"https://www.bog.gov.gh/wp-content/uploads/2019/09/Revised-AML-CFT-Guideline-AS-AMENDED-Final.pdf"},"formats":{"values":["Other"],"text":"Not stated on the pages read.","source":"https://www.bog.gov.gh/wp-content/uploads/2019/09/Revised-AML-CFT-Guideline-AS-AMENDED-Final.pdf"},"templates":{"count":0,"items":[],"source":"https://www.bog.gov.gh/wp-content/uploads/2019/09/Revised-AML-CFT-Guideline-AS-AMENDED-Final.pdf","note":"No published form; the Guideline requires a written report on the compliance programme's adequacy without a prescribed layout."},"documents":["aml-cft-guideline-2018"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No validation rules were found on the Bank's public pages.","source":"https://www.bog.gov.gh/wp-content/uploads/2019/09/Revised-AML-CFT-Guideline-AS-AMENDED-Final.pdf"},"public_data":{"level":"none found","text":"No public data drawn from AML/CFT compliance reports was found; they are confidential supervisory submissions to the Bank of Ghana and the Financial Intelligence Centre.","source":"https://www.bog.gov.gh/wp-content/uploads/2019/09/Revised-AML-CFT-Guideline-AS-AMENDED-Final.pdf"},"sources":["https://www.bog.gov.gh/wp-content/uploads/2019/09/Revised-AML-CFT-Guideline-AS-AMENDED-Final.pdf","https://www.bog.gov.gh/reg_directives/guidelines-for-anti-money-laundering-combating-the-financing-of-terrorism/"]},{"id":"cyber-incident-report","code":"Cyber and Information Security Incident Report","name":"Cyber and information security incident report","official_name":"Monthly Report on Cyber and Information Security Incidents","group":"Operational risk and cyber security","status":"in force","status_note":{"text":"Part VIII of the Directive (paragraph 50) sets this report as monthly, due by the 15th of each month. A later part of the same Directive on AI/ML governance (paragraph 115) refers to 'its quarterly cyber and information security report to the Bank of Ghana', which conflicts with the monthly requirement elsewhere in the same document (see gaps). This library records the monthly requirement, which is stated with a specific deadline.","source":"https://www.bog.gov.gh/wp-content/uploads/2020/06/Cyber-Information-Security-Directive-2026.pdf"},"purpose":{"text":"A monthly summary of all cyber and information security incidents in the past month, including a 'NIL report' where none occurred, so the Bank of Ghana can monitor institutions' cyber resilience. RFIs must also notify BoG immediately of specific significant incidents (for example a breach of information integrity, a production system outage over 3 hours, or a customer-data leak).","source":"https://www.bog.gov.gh/wp-content/uploads/2020/06/Cyber-Information-Security-Directive-2026.pdf"},"who_files":{"text":"Every institution licensed or regulated by the Bank of Ghana, including under the Banks and Specialised Deposit-Taking Institutions Act 2016, the Development Finance Institutions Act 2020, the Non-Bank Financial Institutions Act 2008, the Payment Systems and Services Act 2019, the Credit Reporting Act 2007, the Foreign Exchange Act 2006 and the Virtual Service Providers Act 2025, collectively referred to as RFIs.","source":"https://www.bog.gov.gh/wp-content/uploads/2020/06/Cyber-Information-Security-Directive-2026.pdf"},"frequency":{"value":"monthly","text":"Monthly, by the 15th, in the format the Bank of Ghana requires: every RFI sends a summary of all cyber and information security incidents from the previous month. Significant incidents must also be reported straight away in an ad-hoc report.","source":"https://www.bog.gov.gh/wp-content/uploads/2020/06/Cyber-Information-Security-Directive-2026.pdf"},"deadline":{"text":"By the 15th of each month, covering the previous month's incidents (or a 'NIL report' if there were none). Significant incidents must be reported to BoG immediately, as they start, unfold and terminate.","source":"https://www.bog.gov.gh/wp-content/uploads/2020/06/Cyber-Information-Security-Directive-2026.pdf"},"formats":{"values":["Other"],"text":"BoG may prescribe the details of the information required and the form in which it is to be reported; no published form was found on the pages read.","source":"https://www.bog.gov.gh/wp-content/uploads/2020/06/Cyber-Information-Security-Directive-2026.pdf"},"legal_basis":[{"title":"Banks and Specialised Deposit-Taking Institutions Act, 2016 (Act 930), section 92(1)","url":"https://www.bog.gov.gh/wp-content/uploads/2019/09/BANKS-AND-SPECIALISED-DEPOSIT-ACT-2016.pdf"}],"templates":{"count":0,"items":[],"source":"https://www.bog.gov.gh/wp-content/uploads/2020/06/Cyber-Information-Security-Directive-2026.pdf","note":"No published form for the RFI's own monthly report to BoG. Annexure D's 'Incident Notification Template' is for a third-party supplier to notify the RFI, not for the RFI's report to BoG."},"documents":["cyber-information-security-directive-2026","bsdi-act-930"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No validation rules were found on the Bank's public pages.","source":"https://www.bog.gov.gh/wp-content/uploads/2020/06/Cyber-Information-Security-Directive-2026.pdf"},"public_data":{"level":"none found","text":"Cyber incident reports are confidential supervisory submissions; no public data was found.","source":"https://www.bog.gov.gh/wp-content/uploads/2020/06/Cyber-Information-Security-Directive-2026.pdf"},"sources":["https://www.bog.gov.gh/wp-content/uploads/2020/06/Cyber-Information-Security-Directive-2026.pdf","https://www.bog.gov.gh/reg_directives/cyber-and-information-security-directive-2026/"]},{"id":"forex-bureau-monthly-return","code":"Forex Bureau Monthly Return","name":"Forex bureau monthly return","official_name":"Monthly Return (Forex Bureaux)","group":"Forex bureaux","status":"in force","purpose":{"text":"A monthly return of a licensed Forex Bureau's purchases and sales of foreign exchange, which must be captured electronically and receipted at the point of transaction, as part of measures to enforce compliance with the Forex Bureau Regulations and the Anti-Money Laundering Act, 2008.","source":"https://www.bog.gov.gh/wp-content/uploads/2019/09/DIRECTIVES-FOR-FOREX-BUREAUX-IN-GHANA.pdf"},"who_files":{"text":"All licensed Forex Bureaux.","source":"https://www.bog.gov.gh/wp-content/uploads/2019/09/DIRECTIVES-FOR-FOREX-BUREAUX-IN-GHANA.pdf"},"frequency":{"value":"monthly","text":"Monthly. Every licensed forex bureau files its returns with the Bank of Ghana electronically, within five working days of month-end.","source":"https://www.bog.gov.gh/wp-content/uploads/2019/09/DIRECTIVES-FOR-FOREX-BUREAUX-IN-GHANA.pdf"},"deadline":{"text":"Within five (5) working days after the end of the month.","source":"https://www.bog.gov.gh/wp-content/uploads/2019/09/DIRECTIVES-FOR-FOREX-BUREAUX-IN-GHANA.pdf"},"formats":{"values":["Other"],"text":"'Electronically'; no specific file format or system is named in the Notice.","source":"https://www.bog.gov.gh/wp-content/uploads/2019/09/DIRECTIVES-FOR-FOREX-BUREAUX-IN-GHANA.pdf"},"templates":{"count":0,"items":[],"source":"https://www.bog.gov.gh/wp-content/uploads/2019/09/DIRECTIVES-FOR-FOREX-BUREAUX-IN-GHANA.pdf","note":"The Notice requires the monthly return without naming or publishing a form for it."},"documents":["forex-bureaux-notice-2018"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No validation rules were found on the Bank's public pages.","source":"https://www.bog.gov.gh/wp-content/uploads/2019/09/DIRECTIVES-FOR-FOREX-BUREAUX-IN-GHANA.pdf"},"public_data":{"level":"none found","text":"No published dataset built from these monthly forex bureau returns was found. The Bank's Daily Interbank FX Rates page covers interbank rates between banks, not individual forex bureau data.","source":"https://www.bog.gov.gh/wp-content/uploads/2019/09/DIRECTIVES-FOR-FOREX-BUREAUX-IN-GHANA.pdf"},"sources":["https://www.bog.gov.gh/wp-content/uploads/2019/09/DIRECTIVES-FOR-FOREX-BUREAUX-IN-GHANA.pdf","https://www.bog.gov.gh/reg_directives/directive-for-forex-bureaux-in-ghana/"]},{"id":"sips-self-assessment","code":"SIPS/SIPSP/CISP Self-Assessment","name":"Designated payment system self-assessment","official_name":"Self-assessment report for designated Systemically Important Payment Systems, Payment Service Providers and Critical Infrastructure Service Providers","group":"Payment systems","status":"upcoming","status_note":{"text":"The Framework for Systemically Important Payment Systems and Service Providers in Ghana was published as a Notice on 5-6 November 2026, a week before this library was checked. No list of designated SIPS, SIPSPs or CISPs was found published on the Bank's pages read, so no operator has yet been confirmed as required to file this self-assessment.","source":"https://www.bog.gov.gh/wp-content/uploads/2026/11/SIPS-FRAMEWORK.pdf"},"purpose":{"text":"Operators that the Bank of Ghana designates as a Systemically Important Payment System (SIPS), a Systemically Important Payment Service Provider (SIPSP) or a Critical Infrastructure Service Provider (CISP) report periodically on how they assess their enterprise and operational risks. The reports feed the Bank's structured evaluation of designated entities.","source":"https://www.bog.gov.gh/wp-content/uploads/2026/11/SIPS-FRAMEWORK.pdf"},"who_files":{"text":"Operators designated by the Bank of Ghana as a Systemically Important Payment System (SIPS), Systemically Important Payment Service Provider (SIPSP) or Critical Infrastructure Service Provider (CISP).","source":"https://www.bog.gov.gh/wp-content/uploads/2026/11/SIPS-FRAMEWORK.pdf"},"frequency":{"value":"annual","text":"Yearly, or as needed: the Bank of Ghana evaluates designated SIPS, SIPSPs and CISPs in a structured way, and operators' self-assessment reports are part of it.","source":"https://www.bog.gov.gh/wp-content/uploads/2026/11/SIPS-FRAMEWORK.pdf"},"deadline":{"text":"Not stated; the Framework gives no specific date by which operators' self-assessment reports must reach BOG.","source":"https://www.bog.gov.gh/wp-content/uploads/2026/11/SIPS-FRAMEWORK.pdf"},"formats":{"values":["Other"],"text":"Not stated on the pages read.","source":"https://www.bog.gov.gh/wp-content/uploads/2026/11/SIPS-FRAMEWORK.pdf"},"templates":{"count":0,"items":[],"source":"https://www.bog.gov.gh/wp-content/uploads/2026/11/SIPS-FRAMEWORK.pdf","note":"The Framework requires periodic self-assessment reports without publishing a form."},"documents":["sips-framework-2026"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No validation rules were found on the Bank's public pages.","source":"https://www.bog.gov.gh/wp-content/uploads/2026/11/SIPS-FRAMEWORK.pdf"},"public_data":{"level":"none found","text":"Under the Framework, the Bank of Ghana is to publish a list of designated SIPS and SIPSPs and keep it up to date (names only, no data from the self-assessments). The pages read showed no such list.","source":"https://www.bog.gov.gh/wp-content/uploads/2026/11/SIPS-FRAMEWORK.pdf"},"sources":["https://www.bog.gov.gh/wp-content/uploads/2026/11/SIPS-FRAMEWORK.pdf","https://www.bog.gov.gh/notice/framework-for-systematically-important-payment-systems-and-service-providers-in-ghana/"]}],"documents":[{"id":"bog-act-612","title":"Bank of Ghana Act, 2002 (Act 612)","url":"https://www.bog.gov.gh/wp-content/uploads/2019/09/bank-of-ghana-act-2002-act-612.pdf","role":"legal text","file_type":"pdf","downloadable":true,"size_bytes":3779443,"sha256":"22abd08c7615648e8d5dc8c10a476635cd376e880ff8ec44e0c8d8bbb29b3bfe","date":"2002"},{"id":"bsdi-act-930","title":"Banks and Specialised Deposit-Taking Institutions Act, 2016 (Act 930)","url":"https://www.bog.gov.gh/wp-content/uploads/2019/09/BANKS-AND-SPECIALISED-DEPOSIT-ACT-2016.pdf","role":"legal text","file_type":"pdf","downloadable":true,"size_bytes":759098,"sha256":"35da5f9d7b641f9d32cf798fa8323392642f6166d33ed63f94601e95c89e8ae1","date":"2016"},{"id":"capital-requirements-directive-2018","title":"Capital Requirements Directive","url":"https://www.bog.gov.gh/wp-content/uploads/2022/05/Basel-II-BOG-CRD-Final-27-June-2018-Basel-Committee-BSD.pdf","role":"legal text","file_type":"pdf","downloadable":true,"size_bytes":1724903,"sha256":"367896e2dc9dad15d026cd7185d614e7cbb2732b759a5f7a50e4b9dcb4334370","date":"2018-06","note":"Issued under the Banks and Specialised Deposit-Taking Institutions Act, 2016 (Act 930), section 92(1), and applies to banks only. Sets out the definition and calculation of regulatory capital, credit, operational and market risk weighted assets, and the Capital Management Plan requirement; it does not itself publish a Capital Adequacy Ratio return form."},{"id":"risk-management-directive-2021","title":"Risk Management Directive, 2021","url":"https://www.bog.gov.gh/wp-content/uploads/2022/05/BoG-Risk-Management-Directive-Final.pdf","role":"legal text","file_type":"pdf","downloadable":true,"size_bytes":828718,"sha256":"cbbae86c3b8213615d67527783b89d9467c34c8d5e335634b12289cd60cab71c","date":"2021","note":"Issued under Act 930, section 92(1), for RFIs (banks, finance houses, savings and loans companies and financial holding companies). Annexure A sets out the statements an RFI's annual Risk Management Declaration to BoG must make; it is not a fillable form."},{"id":"large-exposures-directive-2025","title":"Bank of Ghana Large Exposures Directive, 2025","url":"https://www.bog.gov.gh/wp-content/uploads/2025/09/Large-Exposures-Directive-September-2025.pdf","role":"template","file_type":"pdf","downloadable":true,"size_bytes":737020,"sha256":"df3e2187582498abf396f733a8ab2f1713f039d5895bf268261cea4789730d66","date":"2025","note":"Issued under Act 930, sections 62, 64, 67, 74 and 77(1), for RFIs (banks, finance houses, savings and loans companies and financial holding companies). Its Appendix sets out the 5 large-exposures return templates."},{"id":"corporate-governance-directive-2018","title":"Corporate Governance Directive, 2018","url":"https://www.bog.gov.gh/wp-content/uploads/2019/09/CGD-Corporate-Governance-Directive-2018-Final-For-PublicationV1.1.pdf","role":"legal text","file_type":"pdf","downloadable":true,"size_bytes":767378,"sha256":"58c1f764cfeecc4c33617acca5c8cd67e69668362dddb6c3d99df692b7b1aa6f","date":"2018","note":"Issued under Act 930, sections 56 and 92(1), for banks, finance houses, savings and loans companies and financial holding companies. Sets the annual Report on Board Evaluation requirement (paragraph 48) and the biennial external evaluation and AML/CFT evaluation addenda."},{"id":"corporate-governance-disclosure-directive","title":"Corporate Governance Disclosure Directive","url":"https://www.bog.gov.gh/wp-content/uploads/2022/05/Corporate-Governance-Disclosure-Directive.pdf","role":"legal text","file_type":"pdf","downloadable":true,"size_bytes":403938,"sha256":"6b742ad803f1304332a25d0be03aec8994099df9432445f5018655075f04feb7","date":"2022-05-26","note":"Sets out what RFIs must disclose about corporate governance in their own Audited Financial Statements, including confirming (but not giving the content of) the Report on Board Evaluation submitted to BoG under the Corporate Governance Directive."},{"id":"guide-for-financial-publication-2017","title":"Guide for Financial Publication for Banks & BOG Licensed Financial Institutions (BSD/2017)","url":"https://www.bog.gov.gh/wp-content/uploads/2019/09/Guide-for-financial-publication-2017V1.1.pdf","role":"template","file_type":"pdf","downloadable":true,"size_bytes":2682615,"sha256":"4ba42b3c7fb174b5884188735e59be2f7992c8bebd9cffdfb724854c0f0faa98","date":"2017","note":"Part B sets out illustrative financial statements for annual publication and Part C for quarterly publication; Part D covers IFRS 9 credit risk formats."},{"id":"cyber-information-security-directive-2026","title":"Cyber and Information Security Directive","url":"https://www.bog.gov.gh/wp-content/uploads/2020/06/Cyber-Information-Security-Directive-2026.pdf","role":"legal text","file_type":"pdf","downloadable":true,"size_bytes":1567365,"sha256":"53825227466bae8ce293037571ea3b75db319ba3747337c1c6a5117200275249","date":"2026-03","note":"Issued under the Bank of Ghana Act 2002, Act 930 section 92(1) and the Development Finance Institutions Act, 2020 (Act 1032), section 84. Applies to every institution the Bank of Ghana licenses or regulates. Annexure D's Incident Notification Template is for a third-party supplier to notify an RFI, not for the RFI's own monthly report to BoG, which has no published form."},{"id":"unclaimed-balances-dormant-account-directive-2021","title":"Unclaimed Balances and Dormant Accounts Directive","url":"https://www.bog.gov.gh/wp-content/uploads/2021/03/Unclaimed-Balances-and-Dormant-Account-Directives-2021.pdf","role":"legal text","file_type":"pdf","downloadable":true,"size_bytes":892226,"sha256":"9a9eeb1f2464495959e8ecd2cab75faad8ad53b1e5bd25b5e7a775d0d5e7d330","date":"2021-02","note":"For banks and Specialised Deposit-Taking Institutions. Its Annexure 1 is the newspaper-publication format for notifying dormant account holders, not the monthly return to BoG, which has no published form."},{"id":"aml-cft-guideline-2018","title":"Anti-Money Laundering/Combating the Financing of Terrorism and the Proliferation of Weapons of Mass Destruction (AML/CFT&P) Guideline, for Banks and Non-Bank Financial Institutions in Ghana","url":"https://www.bog.gov.gh/wp-content/uploads/2019/09/Revised-AML-CFT-Guideline-AS-AMENDED-Final.pdf","role":"guidance","file_type":"pdf","downloadable":true,"size_bytes":1546236,"sha256":"61021a68b9b89a8d16567fbc8a10fa7fa40763caf73e4a8256193a0e9feb2590","date":"2018-07","note":"Issued jointly by the Bank of Ghana and the Financial Intelligence Centre (FIC) under the Anti-Money Laundering Act, 2008 (Act 749) and the Anti-Money Laundering Regulations, 2011 (L.I. 1987). Suspicious Transaction Reports and cash transaction reports go to the FIC, a separate authority, and are out of scope of this file; the annual compliance-programme, training-programme and contingency-plan reports go to BOG and FIC jointly and are in scope."},{"id":"forex-bureaux-notice-2018","title":"Notice to Licensed Forex Bureaux and the General Public: Directives for Forex Bureaux in Ghana (Notice No. BG/GOV/SEC/2018/16)","url":"https://www.bog.gov.gh/wp-content/uploads/2019/09/DIRECTIVES-FOR-FOREX-BUREAUX-IN-GHANA.pdf","role":"legal text","file_type":"pdf","downloadable":true,"size_bytes":232375,"sha256":"b73bdf325a4c30feb2558409a03546fe4ecae6f3231c09cd226fabf16b024201","date":"2018-10-30"},{"id":"climate-related-financial-risk-directive-2024","title":"Bank of Ghana Climate-Related Financial Risk Directive, 2024","url":"https://www.bog.gov.gh/wp-content/uploads/2024/11/BOG-Climate-Related-Financial-Risks-Directive.pdf","role":"legal text","file_type":"pdf","downloadable":true,"size_bytes":671289,"sha256":"4a7ed274637b83f4fb049ce8473540405db03ded6620a649e2d089c4cf5ba2b0","date":"2024","note":"Issued under Act 930 section 92(1), the Development Finance Institutions Act 2020 (Act 1032) section 84(1) and the Non-Bank Financial Institution Act 2008 (Act 774) section 44(1). Effective implementation date 1 January 2026 for banks and 1 January 2027 for SDIs and NBFIs (paragraph 8). Sets out the semi-annual regulatory reporting requirement (paragraph 48) and the annual transition-plan submission (paragraph 49); no standardised disclosure template has yet been published (paragraph 46)."},{"id":"complaints-report-template","title":"Quarterly Report on Complaints from Financial Institutions","url":"https://www.bog.gov.gh/wp-content/uploads/2020/03/Quarterly-Report-on-Complaints-from-FIs.xlsx","role":"template","file_type":"xlsx","downloadable":true,"size_bytes":20174,"sha256":"49c73d6ed325a3cf6fe03be97b59394db56c359e9d5586e05fa2d6b932138cb4","date":"2020-03-24","note":"An Excel workbook with a 'Complaint Report Sheet' (the return itself: institution information, a summary of complaints received/resolved/pending, and a detailed breakdown by channel and type), a 'Notes' sheet and a 'Lookup' sheet for the reporting-period drop-downs."},{"id":"sips-framework-2026","title":"Framework for Systemically Important Payment Systems and Service Providers in Ghana","url":"https://www.bog.gov.gh/wp-content/uploads/2026/11/SIPS-FRAMEWORK.pdf","role":"legal text","file_type":"pdf","downloadable":true,"size_bytes":345046,"sha256":"524fa7ceeff6c7ba84dbfeeb39988db8a1339d30024f617d3a1d7c4f78842c51","date":"2026-11-06","note":"Published as a Notice, 5-6 November 2026. Sets the criteria and process for designating payment systems and payment service providers as Systemically Important (SIPS), Systemically Important Payment Service Providers (SIPSPs) or Critical Infrastructure Service Providers (CISPs), and an annual or as-and-when self-assessment reporting requirement (section 10) once designated; no published list of designated entities was found on the pages read."}]}]}