{"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":"cbn","last_checked":"2026-11-13","regulator":{"name":"Central Bank of Nigeria","short_name":"CBN","country":"Nigeria","country_code":"NG","region":"Africa","website":"https://www.cbn.gov.ng","what_it_does":"The Central Bank of Nigeria licenses and supervises banks, other financial institutions and payment service providers under the Banks and Other Financial Institutions Act and the CBN Act, with the aim of ensuring high standards of banking practice, protecting depositors and promoting a sound and efficient financial system. It collects prudential, liquidity, capital adequacy, financial statement and conduct returns from the institutions it supervises to monitor their safety and compliance.","source":"https://www.cbn.gov.ng/AboutCBN/index.html"},"scope":{"text":"17 returns. The CBN does not publish one single consolidated list of every periodic return it collects; this page is anchored on the Bank's own sector guideline pages (Banking Supervision Guidelines, Other Financial Institutions Supervision Circulars, the Micro Finance Bank Returns Guide, Financial Policy and Regulation Guidelines, and the AML/CFT Circulars page), each of which loads its list of documents from a JSON data file on the same host (for example /api/GetBSDGuidelines), and on the guidelines and circulars those pages link. By population, banks first: 8 returns for commercial, merchant and non-interest banks, called Deposit Money Banks (capital adequacy ratio, leverage ratio, liquidity coverage ratio, liquidity monitoring tools, large exposures, the internal liquidity adequacy assessment process report, the internal capital adequacy assessment process report, and Pillar 3 public disclosures), all from the CBN's September 2021 Basel III guideline suite; 2 for microfinance banks (a monthly return and annual audited financial statements); 2 for primary mortgage banks (a monthly return and annual audited financial statements); 3 for bureaux de change (daily returns, monthly returns and annual audited financial statements); 1 for Payment Service Banks (a quarterly financial-inclusion return); and 1 cross-sector anti-money-laundering and counter-terrorist-financing return filed monthly with the Nigeria Financial Intelligence Unit. Left out: finance companies, credit bureaux and development finance institutions (these are confirmed, from circulars on late rendition, to file monthly returns through the same FinA application, but no named list of their returns was read); Trade and Exchange returns, which continued on the older e-FASS system after prudential returns moved to FinA in October 2016, and were not examined; payment system returns beyond the PSB financial-inclusion return (for example for mobile money operators, switching companies and e-money issuers); the Cash Reserve Requirement debit mechanics (the 2024 Framework Implementation Guidelines is a scanned PDF with no extractable text); the Credit Risk Management System's reporting of credit facilities of N1 million and above; and the detailed forms and thresholds for Suspicious Transaction Reports and Currency Transaction Reports (the two CBN circulars specifically on these are scanned PDFs with no extractable text). One-off licensing, application and notification forms, and any return that would require requesting a login or submission portal, are also left out.","source":"https://www.cbn.gov.ng/api/GetBSDGuidelines"},"submission_systems":[{"name":"FinA (Financial Analysis application)","what":"The CBN's electronic regulatory returns application. Banks and other financial institutions (including microfinance banks, primary mortgage banks and bureaux de change) submit most prudential and statutory returns through it. It replaced e-FASS for prudential returns with effect from 3 October 2016; its own login page was not requested, following the rule never to request submission portals.","url":"https://www.cbn.gov.ng/Out/2016/BSD/Circular%20on%20Discontinuation%20of%20Prudential%20Returns%20Rendition%20through%20the%20Electronic%20Financial%20Analysis%20and%20Surveillance%20System%20.pdf","source":"https://www.cbn.gov.ng/Out/2016/BSD/Circular%20on%20Discontinuation%20of%20Prudential%20Returns%20Rendition%20through%20the%20Electronic%20Financial%20Analysis%20and%20Surveillance%20System%20.pdf"},{"name":"e-FASS (Electronic Financial Analysis and Surveillance System)","what":"The CBN's earlier electronic returns system. Discontinued for prudential returns from 3 October 2016, but the rendition of Trade and Exchange-related returns continues on it 'until further notice'.","url":"https://www.cbn.gov.ng/Out/2016/BSD/Circular%20on%20Discontinuation%20of%20Prudential%20Returns%20Rendition%20through%20the%20Electronic%20Financial%20Analysis%20and%20Surveillance%20System%20.pdf","source":"https://www.cbn.gov.ng/Out/2016/BSD/Circular%20on%20Discontinuation%20of%20Prudential%20Returns%20Rendition%20through%20the%20Electronic%20Financial%20Analysis%20and%20Surveillance%20System%20.pdf"},{"name":"FIFX (Financial Institutions Foreign Exchange Reporting System)","what":"The system bureaux de change use to render their daily and monthly Sources of Funds, Customer Information, Forex Sales to End Users, and Forex Sales and Purchases returns.","url":"https://www.cbn.gov.ng/Out/2024/FPRD/APPROVED%20BDC%20GUIDELINES%20May%2022%202024.pdf","source":"https://www.cbn.gov.ng/Out/2024/FPRD/APPROVED%20BDC%20GUIDELINES%20May%2022%202024.pdf"}],"licence":{"name":"Central Bank of Nigeria: Legal Disclaimer","quote":"It is permitted to copy material from this Internet address - either electronically or in paper form - provided that CBN is stated expressly as the source. It is however, not permitted to amend or distort the contents of the materials.","url":"https://www.cbn.gov.ng/Legal.html","checked":"2026-11-13","redistribution":"allowed with conditions","conditions":"Credit: state the CBN expressly as the source. Do not amend or distort the material. Links: a link must go directly to the CBN's own address with the CBN's whole web environment kept (never framed), especially links from business sites or for promotion. Banknotes have their own reproduction rules. Logos: nothing stated; the CBN logo is not used.","decision":"mirror","decision_reason":"The CBN permits copying material from its website, electronically or on paper, with the CBN stated expressly as the source and the content unchanged. So copies of the CBN's own reporting documents are kept, unchanged, with that credit. Legal texts and other bodies' material are not copied.","required_notice":"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."},"public_filed_data":[{"name":"Financial Stability Report","level":"aggregate","description":"Published twice a year (June and December editions). Gives industry-wide prudential indicators, including the capital adequacy ratio, a 'Liquidity Ratio (LR)' and the non-performing loans ratio, for the banking sector and selected sub-sectors. The report does not name which return each figure comes from; the returns listed here are matched by subject only.","url":"https://www.cbn.gov.ng/Out/2026/FPRD/FSR%20DECEMBER%202025%20EDITION%20-%20FINAL%201.07.2026.pdf","format":"PDF","returns":["cbn-car","cbn-lcr"],"reuse":"The regulator's general licence terms apply (see the top-level licence block); no separate reuse terms were found for this report.","source":"https://www.cbn.gov.ng/Documents/financialstabilityreport.html"}],"gaps":["The Cash Reserve Requirement (CRR) Framework Implementation Guidelines (February 2024), listed on the Banking Supervision Guidelines page, is a scanned image PDF with no extractable text (pdftotext returns an empty body), so its reporting requirements, if any, could not be read.","Two scanned PDF circulars specifically on AML/CFT matters ('RE: Rendition of AML/CFT Returns to CBN', 24 December 2013, and a 2013 letter on Suspicious Transaction Reports and Currency Transaction Reports) have no extractable text; the facts for the AML/CFT return on this page come instead from the clause on AML/CFT returns in the Primary Mortgage Bank and Microfinance Bank guidelines, which does not name every population that must file it.","The Banks and Other Financial Institutions Act (BOFIA), 2020, as hosted at the URL used for its legal basis citations, is a scanned or image-only PDF with no extractable text, so its section numbering (for example section 58(2)(b) on the rendition of returns) could not be verified directly from the Act; it is quoted as cited by the guidelines that reference it.","Two similarly-named Bureaux De Change guideline documents are both listed on the Financial Policy and Regulation Guidelines page, dated 23 February 2024 and 22 May 2024; it is not stated on the pages read why both are published, or whether the February version was a draft. The later, 22 May 2024 version is used as the current guideline on this page.","Letters dated 5 March 2024 to Development Finance Institutions, Primary Mortgage Banks and Microfinance Banks on 'Late and Non-Rendition of Statutory Monthly Returns to the Central Bank of Nigeria through the FinA Application' confirm Development Finance Institutions also file monthly returns through FinA, but no page naming their specific returns was read, so no Development Finance Institution return is recorded on this page.","No page was found naming the specific periodic returns (if any) collected from finance companies or credit bureaux; the Other Financial Institutions Supervision Circulars page lists their licensing guidelines but no dedicated returns guide of the kind published for microfinance banks.","No separate downloadable workbook or blank form was found for the 35 schedules of the Primary Mortgage Bank monthly return; they are named only in Annexure 2 of the 2011 Guidelines, unlike the Microfinance Bank monthly return, for which a real published Excel template (OFID-05-2009.XLS) was found and read.","The 'Micro Finance Bank Returns Guide' page's own circular 'MFB Monthly Online Rendition Of Returns To CBN Via FinA System' (OFISD-01-2011, and a 2014 reissue with the same title) is a scanned PDF with no extractable text; the FinA rendition process for microfinance banks is described instead from a 2014 training document ('Instructions and Standards') hosted on the same page.","Payment system returns beyond the Payment Service Bank financial-inclusion return (for example for mobile money operators, switching companies and e-money issuers) were not examined; no explicit returns table of the kind found for bureaux de change was located on the Payments System Guidelines or Financial Policy and Regulation Guidelines pages for these other payment system participant types.","The deadline for the Payment Service Bank quarterly financial-inclusion return is not stated on the pages read; the Guideline only says such other returns may be required 'in such format and frequency as the CBN may prescribe'.","The deadline for the Large Exposures (LEX) return, beyond 'monthly', is not stated on the pages read.","Banks file daily, monthly, quarterly and semi-annual statutory returns through the FinA application; the CBN's April 2014 letter to all banks sets their deadlines (10:00 a.m. on the next working day for daily returns, the 5th day after month end for the others). No page read lists those returns by name or links their templates, so for banks only the Basel III returns, which have their own guidelines, are covered."],"sources":[{"title":"About CBN","url":"https://www.cbn.gov.ng/AboutCBN/index.html"},{"title":"CBN: Legal Disclaimer","url":"https://www.cbn.gov.ng/Legal.html"},{"title":"CBN sitemap","url":"https://www.cbn.gov.ng/sitemap.xml"},{"title":"CBN: Banking Supervision Guidelines","url":"https://www.cbn.gov.ng/Documents/BSDGuidelinesNEW.html"},{"title":"CBN: Banking Supervision Guidelines (list data)","url":"https://www.cbn.gov.ng/api/GetBSDGuidelines"},{"title":"CBN: Banking Supervision Circulars","url":"https://www.cbn.gov.ng/Documents/BSDCircularsNEW.html"},{"title":"CBN: Banking Supervision Circulars (list data)","url":"https://www.cbn.gov.ng/api/GetBSDCirculars"},{"title":"CBN: Banking Supervision Publications","url":"https://www.cbn.gov.ng/documents/BSDPublicationsNEW.html"},{"title":"CBN: Other Financial Institutions Supervision Circulars","url":"https://www.cbn.gov.ng/Documents/ofidcirculars.html"},{"title":"CBN: Other Financial Institutions Supervision Circulars (list data)","url":"https://www.cbn.gov.ng/api/GetOFISCirculars"},{"title":"CBN: Micro Finance Bank Returns Guide","url":"https://www.cbn.gov.ng/Documents/mfbdocs.html"},{"title":"CBN: Micro Finance Bank Returns Guide (list data)","url":"https://www.cbn.gov.ng/api/GetMFBDocs"},{"title":"CBN: Financial Policy and Regulation Guidelines","url":"https://www.cbn.gov.ng/Documents/FPRGuidelines.html"},{"title":"CBN: Financial Policy and Regulation Guidelines (list data)","url":"https://www.cbn.gov.ng/api/GetFPRGuidelines"},{"title":"CBN: AML/CFT Circulars","url":"https://www.cbn.gov.ng/Documents/AML-CFT.html"},{"title":"CBN: AML/CFT Circulars (list data)","url":"https://www.cbn.gov.ng/api/GetAMLCFT"},{"title":"CBN: AML/CFT Guidelines","url":"https://www.cbn.gov.ng/Documents/AML-CFT-Guidelines.html"},{"title":"CBN: Payments System Guidelines","url":"https://www.cbn.gov.ng/Documents/PaymentsSystemGuidelines.html"},{"title":"CBN: Financial Stability Reports","url":"https://www.cbn.gov.ng/Documents/financialstabilityreport.html"},{"title":"Guidelines on Regulatory Capital (September 2021)","url":"https://www.cbn.gov.ng/Out/2021/BSD/1.%20GUIDELINES%20ON%20REGULATORY%20CAPITAL.pdf"},{"title":"Guidelines on Leverage Ratio (LeR) (September 2021)","url":"https://www.cbn.gov.ng/Out/2021/BSD/2.%20GUIDELINES%20ON%20LEVERAGE%20RATIO%20%28LeR%29.pdf"},{"title":"Guidelines on Liquidity Coverage Ratio (LCR) (September 2021)","url":"https://www.cbn.gov.ng/Out/2021/BSD/3.%20GUIDELINES%20ON%20LIQUIDITY%20COVERAGE%20RATIO%20%28LCR%29.pdf"},{"title":"Guidelines on Liquidity Monitoring Tools (LMT) (September 2021)","url":"https://www.cbn.gov.ng/Out/2021/BSD/4.%20GUIDELINES%20ON%20LIQUIDITY%20MONITORING%20TOOLS%20%28LMT%29.pdf"},{"title":"Guidelines on Large Exposures (LEX) (September 2021)","url":"https://www.cbn.gov.ng/Out/2021/BSD/5.%20GUIDELINES%20ON%20LARGE%20EXPOSURES%20%28LEX%29.pdf"},{"title":"Guidelines on Liquidity Risk Management and ILAAP (September 2021)","url":"https://www.cbn.gov.ng/Out/2021/BSD/6.%20GUIDELINES%20ON%20LIQUIDITY%20RISK%20MANAGEMENT%20AND%20ILAAP.pdf"},{"title":"Revised Guidelines on Supervisory Review Process of ICAAP (September 2021)","url":"https://www.cbn.gov.ng/Out/2021/BSD/7.%20REVISED%20GUIDELINES%20ON%20SUPERVISORY%20REVIEW%20PROCESS%20OF%20ICAAP.pdf"},{"title":"Revised Guidance Notes on Pillar III - Market Discipline","url":"https://www.cbn.gov.ng/Out/2015/BSD/6.Revised%20Guidance%20Notes%20on%20Pillar%203%20Disclosure%20Requirement.pdf"},{"title":"Circular on Timelines for Rendition of Statutory Returns through the FinA Application","url":"https://www.cbn.gov.ng/Out/2014/BSD/Circular%20on%20Timelines%20for%20Rendition%20of%20Statutory%20Returns%20through%20the%20Fina%20Application%20to%20the%20CBN%20and%20NDIC.pdf"},{"title":"Circular on Discontinuation of Prudential Returns Rendition through e-FASS","url":"https://www.cbn.gov.ng/Out/2016/BSD/Circular%20on%20Discontinuation%20of%20Prudential%20Returns%20Rendition%20through%20the%20Electronic%20Financial%20Analysis%20and%20Surveillance%20System%20.pdf"},{"title":"Revised Regulatory and Supervisory Guidelines for Microfinance Banks in Nigeria","url":"https://www.cbn.gov.ng/Out/2013/CCD/Amended%20Regulatory%20and%20Supervisory%20Guidelines%20for%20MFB.pdf"},{"title":"Instructions and Standards (Microfinance Bank Master File returns)","url":"https://www.cbn.gov.ng/Out/2014/OFISD/Instructions%20and%20Standards.pdf"},{"title":"Revised Microfinance Banks' Returns Template","url":"https://www.cbn.gov.ng/OUT/CIRCULARS/OFID/2009/OFID-05-2009.XLS"},{"title":"Revised Guidelines for Primary Mortgage Banks in Nigeria","url":"https://www.cbn.gov.ng/Out/2013/OFISD/Revised%20Guidelines%20for%20Primary%20Mortgage%20Banks%20in%20Nigeria.pdf"},{"title":"Regulatory and Supervisory Guidelines for Bureaux De Change Operations in Nigeria (22 May 2024)","url":"https://www.cbn.gov.ng/Out/2024/FPRD/APPROVED%20BDC%20GUIDELINES%20May%2022%202024.pdf"},{"title":"Guidelines for Licensing and Regulation of Payment Service Banks in Nigeria (27 August 2020)","url":"https://www.cbn.gov.ng/Out/2020/CCD/APPROVED%20REVIEWED%20GUIDELINES%20FOR%20LICENSING%20AND%20REGULATION%20OF%20PAYMENT%20SERVICE%20BANKS%20IN%20NIGERIA-27AUG2020.pdf"},{"title":"Banks and Other Financial Institutions Act (BOFIA), 2020","url":"https://www.cbn.gov.ng/Out/2021/CCD/BOFIA%202020.pdf"},{"title":"Central Bank of Nigeria Act, 2007","url":"https://www.cbn.gov.ng/OUT/PUBLICATIONS/BSD/2007/CBNACT.PDF"},{"title":"Financial Stability Report, December 2025","url":"https://www.cbn.gov.ng/Out/2026/FPRD/FSR%20DECEMBER%202025%20EDITION%20-%20FINAL%201.07.2026.pdf"}],"returns":[{"id":"cbn-car","code":"CAR","name":"Capital adequacy ratio","official_name":"Returns of Capital Adequacy Position (Guidelines on Regulatory Capital)","group":"Capital","status":"in force","status_note":{"text":"This September 2021 Guideline is the current, Basel III based standard. A 2015 'Revised Guidance Notes on Basel II Implementation and the Reporting Template for Capital Adequacy Ratio' is still published on the regulator's site; the 2018 Capital Adequacy Ratio Calculation Template (the current downloadable workbook) uses Basel III capital tiers (CET1, Additional Tier 1, Tier 2) consistent with the 2021 Guideline, not the 2015 Basel II version.","source":"https://www.cbn.gov.ng/Out/2021/BSD/1.%20GUIDELINES%20ON%20REGULATORY%20CAPITAL.pdf"},"purpose":{"text":"Sets out the capital instruments and capital buffers a bank's regulatory capital must meet under Basel III, and requires banks to calculate and report their capital adequacy ratios so the CBN can check they hold enough capital against credit, market and operational risk.","source":"https://www.cbn.gov.ng/Out/2021/BSD/1.%20GUIDELINES%20ON%20REGULATORY%20CAPITAL.pdf"},"who_files":{"text":"All banks licensed under the Banks and Other Financial Institutions Act (BOFIA), at both stand-alone (solo) and consolidated (group) level where a holding company or group structure applies.","source":"https://www.cbn.gov.ng/Out/2021/BSD/1.%20GUIDELINES%20ON%20REGULATORY%20CAPITAL.pdf"},"frequency":{"value":"monthly","text":"Monthly for the capital adequacy position on a stand-alone basis; quarterly for the capital adequacy position at the consolidated level, where applicable. The CBN may also require a bank to calculate and report its ratios for any other period or date.","source":"https://www.cbn.gov.ng/Out/2021/BSD/1.%20GUIDELINES%20ON%20REGULATORY%20CAPITAL.pdf"},"deadline":{"text":"Not stated in the Guideline itself. The CBN's April 2014 letter to all banks on timelines for statutory returns through the FinA application sets the 5th day after month end for monthly, quarterly and semi-annual returns (the day before, if the 5th is a weekend or public holiday); the Guideline does not say whether this applies to the capital adequacy return.","source":"https://www.cbn.gov.ng/Out/2014/BSD/Circular%20on%20Timelines%20for%20Rendition%20of%20Statutory%20Returns%20through%20the%20Fina%20Application%20to%20the%20CBN%20and%20NDIC.pdf"},"formats":{"values":["Excel","Other"],"text":"Banks complete the CBN's prescribed Excel calculation template and submit an electronic copy of the return; the exact file format accepted by the FinA application itself is not stated on the pages read.","source":"https://www.cbn.gov.ng/Out/2018/CCD/Capital%20Adequacy%20Ratio%20calculation%20Template.xlsx"},"legal_basis":[{"title":"Banks and Other Financial Institutions Act (BOFIA), 2020","url":"https://www.cbn.gov.ng/Out/2021/CCD/BOFIA%202020.pdf"},{"title":"Guidelines on Regulatory Capital (September 2021)","url":"https://www.cbn.gov.ng/Out/2021/BSD/1.%20GUIDELINES%20ON%20REGULATORY%20CAPITAL.pdf"}],"templates":{"count":25,"items":[{"code":"C1","name":"CAR Summary"},{"code":"C2","name":"Eligible Capital Components"},{"code":"C3","name":"Regulatory Adjustments"},{"code":"C4","name":"Minority Interest and Capital Instruments"},{"code":"C5","name":"Capital Instruments"},{"code":"C6","name":"Capital Instruments for Gradual Phase-out"},{"code":"C7","name":"Transitional Regulatory Adjustment"},{"code":"C8","name":"Countercyclical Buffer"},{"code":"CR1","name":"Credit Risk Weighted Assets: Summary"},{"code":"CR2","name":"Credit Risk Weighted Assets: Individual Claims"},{"code":"CR3","name":"Credit Risk Weighted Assets: Standardised Exposures"},{"code":"CR4","name":"Credit Risk Weighted Assets: Public Sector Investments"},{"code":"CR5","name":"Credit Risk Weighted Assets: Exposures at Preferential Risk Weight"},{"code":"CR6","name":"Credit Risk Weighted Assets: Past Due Receivables"},{"code":"CR7","name":"Off Balance Sheet Exposures"},{"code":"MR1","name":"Market Risk: Summary"},{"code":"MR2","name":"Specific and General Risk Capital"},{"code":"MR3","name":"Specific Risk Charge for Sukuk"},{"code":"MR4","name":"General Risk Charge for Sukuk"},{"code":"MR5","name":"Foreign Exchange Risk Charge"},{"code":"MR6","name":"Commodities Risk (Maturity Ladder or Simplified Approach)"},{"code":"MR7","name":"Inventory Risk"},{"code":"OR1","name":"Operational Risk: Basic Indicator Approach"},{"code":"OR2","name":"Operational Risk: Standardised Approach"},{"code":"OR3","name":"Operational Risk: Alternative Standardised Approach"}],"note":"Counted from the sheet tabs of the published 2018 Capital Adequacy Ratio Calculation Template.xlsx. The workbook also has an 'Index' sheet, a 'Bank Details' sheet and two unused blank sheets, not counted here as schedules.","source":"https://www.cbn.gov.ng/Out/2018/CCD/Capital%20Adequacy%20Ratio%20calculation%20Template.xlsx"},"documents":["cbn-car-guideline","cbn-car-template","cbn-bofia-2020","cbn-fina-timelines-circular","cbn-efass-discontinuation-circular","cbn-bsd-guidelines-list","cbn-bsd-circulars-list","cbn-fsr-dec2025"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No published validation rules for this return were found on the Central Bank of Nigeria's pages read.","source":"https://www.cbn.gov.ng/Out/2021/BSD/1.%20GUIDELINES%20ON%20REGULATORY%20CAPITAL.pdf"},"public_data":{"level":"aggregate","text":"The industry capital adequacy ratio is published twice a year in the Financial Stability Report (for example 14.42% at December 2025); the report does not name the capital adequacy return as its source, so the link is by subject only.","url":"https://www.cbn.gov.ng/Out/2026/FPRD/FSR%20DECEMBER%202025%20EDITION%20-%20FINAL%201.07.2026.pdf","format":"PDF tables","source":"https://www.cbn.gov.ng/Out/2026/FPRD/FSR%20DECEMBER%202025%20EDITION%20-%20FINAL%201.07.2026.pdf"},"sources":["https://www.cbn.gov.ng/Out/2021/BSD/1.%20GUIDELINES%20ON%20REGULATORY%20CAPITAL.pdf","https://www.cbn.gov.ng/Out/2018/CCD/Capital%20Adequacy%20Ratio%20calculation%20Template.xlsx","https://www.cbn.gov.ng/Out/2014/BSD/Circular%20on%20Timelines%20for%20Rendition%20of%20Statutory%20Returns%20through%20the%20Fina%20Application%20to%20the%20CBN%20and%20NDIC.pdf","https://www.cbn.gov.ng/api/GetBSDGuidelines"]},{"id":"cbn-ler","code":"LeR","name":"Leverage ratio","official_name":"Returns of the Leverage Ratio (LeR)","group":"Capital","status":"in force","purpose":{"text":"A non-risk-based backstop to the capital adequacy ratio: Tier 1 capital measured against a bank's total on- and off-balance sheet exposure, to limit the build-up of excessive leverage.","source":"https://www.cbn.gov.ng/Out/2021/BSD/2.%20GUIDELINES%20ON%20LEVERAGE%20RATIO%20%28LeR%29.pdf"},"who_files":{"text":"All licensed commercial, merchant and non-interest banks in Nigeria.","source":"https://www.cbn.gov.ng/Out/2021/BSD/2.%20GUIDELINES%20ON%20LEVERAGE%20RATIO%20%28LeR%29.pdf"},"frequency":{"value":"monthly","text":"Monthly, end-of-month position, for an entity on a stand-alone basis; quarterly, end-of-quarter position, at the consolidated level.","source":"https://www.cbn.gov.ng/Out/2021/BSD/2.%20GUIDELINES%20ON%20LEVERAGE%20RATIO%20%28LeR%29.pdf"},"deadline":{"text":"5 days after month-end for the stand-alone position; 5 days after quarter-end for the consolidated position.","source":"https://www.cbn.gov.ng/Out/2021/BSD/2.%20GUIDELINES%20ON%20LEVERAGE%20RATIO%20%28LeR%29.pdf"},"formats":{"values":["Other"],"text":"Banks submit an electronic copy of the return using the prescribed LeR reporting template; the file format of the submission itself is not stated on the pages read.","source":"https://www.cbn.gov.ng/Out/2021/BSD/2.%20GUIDELINES%20ON%20LEVERAGE%20RATIO%20%28LeR%29.pdf"},"legal_basis":[{"title":"Banks and Other Financial Institutions Act (BOFIA), 2020","url":"https://www.cbn.gov.ng/Out/2021/CCD/BOFIA%202020.pdf"},{"title":"Guidelines on Leverage Ratio (LeR) (September 2021)","url":"https://www.cbn.gov.ng/Out/2021/BSD/2.%20GUIDELINES%20ON%20LEVERAGE%20RATIO%20%28LeR%29.pdf"}],"templates":{"count":1,"items":[{"code":"Appendix III(a)","name":"Leverage Ratio Disclosure Template"}],"note":"Appendix III also has an Explanatory Note to the template (not a separate schedule). No separate downloadable workbook for the LeR was found; the template is a table set out inside the Guideline PDF.","source":"https://www.cbn.gov.ng/Out/2021/BSD/2.%20GUIDELINES%20ON%20LEVERAGE%20RATIO%20%28LeR%29.pdf"},"documents":["cbn-ler-guideline","cbn-bofia-2020","cbn-bsd-guidelines-list"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No published validation rules for this return were found on the Central Bank of Nigeria's pages read.","source":"https://www.cbn.gov.ng/Out/2021/BSD/2.%20GUIDELINES%20ON%20LEVERAGE%20RATIO%20%28LeR%29.pdf"},"public_data":{"level":"firm-level","text":"Banks must publicly disclose their leverage ratio using the Common Disclosure Template in Appendix III. The Guideline does not state how often this public disclosure must be made.","source":"https://www.cbn.gov.ng/Out/2021/BSD/2.%20GUIDELINES%20ON%20LEVERAGE%20RATIO%20%28LeR%29.pdf","published_by":"firm"},"sources":["https://www.cbn.gov.ng/Out/2021/BSD/2.%20GUIDELINES%20ON%20LEVERAGE%20RATIO%20%28LeR%29.pdf","https://www.cbn.gov.ng/api/GetBSDGuidelines"]},{"id":"cbn-lcr","code":"LCR","name":"Liquidity coverage ratio","official_name":"Returns of the Liquidity Coverage Ratio (LCR)","group":"Liquidity","status":"in force","purpose":{"text":"Measures a bank's stock of high-quality liquid assets against its total net cash outflows over a 30 calendar-day stress period, to make sure it can survive a short, acute liquidity shock.","source":"https://www.cbn.gov.ng/Out/2021/BSD/3.%20GUIDELINES%20ON%20LIQUIDITY%20COVERAGE%20RATIO%20%28LCR%29.pdf"},"who_files":{"text":"All commercial and merchant banks operating in Nigeria (called 'Reporting Banks' in the Guideline), at both entity (stand-alone) and consolidated level.","source":"https://www.cbn.gov.ng/Out/2021/BSD/3.%20GUIDELINES%20ON%20LIQUIDITY%20COVERAGE%20RATIO%20%28LCR%29.pdf"},"frequency":{"value":"monthly","text":"Monthly on a solo basis and quarterly on a consolidated basis, each covering the 30 calendar days from the reporting date. Reporting entities must be able to raise this to weekly or daily in stressed situations.","source":"https://www.cbn.gov.ng/Out/2021/BSD/3.%20GUIDELINES%20ON%20LIQUIDITY%20COVERAGE%20RATIO%20%28LCR%29.pdf"},"deadline":{"text":"5 days after the last day of each month, for both the solo and the consolidated return.","source":"https://www.cbn.gov.ng/Out/2021/BSD/3.%20GUIDELINES%20ON%20LIQUIDITY%20COVERAGE%20RATIO%20%28LCR%29.pdf"},"formats":{"values":["Other"],"text":"Reporting entities submit their LCR return to the CBN; the exact file format is not stated on the pages read. Appendix 3 of the Guideline sets out the required layout.","source":"https://www.cbn.gov.ng/Out/2021/BSD/3.%20GUIDELINES%20ON%20LIQUIDITY%20COVERAGE%20RATIO%20%28LCR%29.pdf"},"legal_basis":[{"title":"Banks and Other Financial Institutions Act (BOFIA), 2020","url":"https://www.cbn.gov.ng/Out/2021/CCD/BOFIA%202020.pdf"},{"title":"Guidelines on Liquidity Coverage Ratio (LCR) (September 2021)","url":"https://www.cbn.gov.ng/Out/2021/BSD/3.%20GUIDELINES%20ON%20LIQUIDITY%20COVERAGE%20RATIO%20%28LCR%29.pdf"}],"templates":{"count":4,"items":[{"code":"Appendix 3(a)","name":"High Quality Liquid Assets"},{"code":"Appendix 3(b)","name":"Cash Outflows"},{"code":"Appendix 3(c)","name":"Cash Inflows"},{"code":"Appendix 3(d)","name":"Calculation of the Liquidity Coverage Ratio"}],"note":"No separate downloadable workbook for the LCR was found; these four tables are set out inside the Guideline PDF.","source":"https://www.cbn.gov.ng/Out/2021/BSD/3.%20GUIDELINES%20ON%20LIQUIDITY%20COVERAGE%20RATIO%20%28LCR%29.pdf"},"documents":["cbn-lcr-guideline","cbn-bofia-2020","cbn-bsd-guidelines-list","cbn-fsr-dec2025"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No published validation rules for this return were found on the Central Bank of Nigeria's pages read.","source":"https://www.cbn.gov.ng/Out/2021/BSD/3.%20GUIDELINES%20ON%20LIQUIDITY%20COVERAGE%20RATIO%20%28LCR%29.pdf"},"public_data":{"level":"aggregate","text":"The Financial Stability Report publishes an industry-wide 'Liquidity Ratio (LR)' twice a year (for example 91.39% at December 2025 for one reported sub-sector). The report uses its own 'Liquidity Ratio' label and does not name the LCR specifically, so this is matched by subject only, not confirmed as the same figure.","url":"https://www.cbn.gov.ng/Out/2026/FPRD/FSR%20DECEMBER%202025%20EDITION%20-%20FINAL%201.07.2026.pdf","format":"PDF tables","source":"https://www.cbn.gov.ng/Out/2026/FPRD/FSR%20DECEMBER%202025%20EDITION%20-%20FINAL%201.07.2026.pdf"},"sources":["https://www.cbn.gov.ng/Out/2021/BSD/3.%20GUIDELINES%20ON%20LIQUIDITY%20COVERAGE%20RATIO%20%28LCR%29.pdf","https://www.cbn.gov.ng/api/GetBSDGuidelines"]},{"id":"cbn-lmt","code":"LMT","name":"Liquidity monitoring tools","official_name":"Returns on Liquidity Monitoring Tools (LMT)","group":"Liquidity","status":"in force","purpose":{"text":"A bundle of supplementary liquidity metrics alongside the LCR: contractual maturity mismatch, funding concentration, available unencumbered assets, the LCR by significant currency, and market-related early-warning indicators.","source":"https://www.cbn.gov.ng/Out/2021/BSD/4.%20GUIDELINES%20ON%20LIQUIDITY%20MONITORING%20TOOLS%20%28LMT%29.pdf"},"who_files":{"text":"Reporting banks as defined in the CBN's Guidelines on the Liquidity Coverage Ratio, i.e. commercial and merchant banks operating in Nigeria.","source":"https://www.cbn.gov.ng/Out/2021/BSD/3.%20GUIDELINES%20ON%20LIQUIDITY%20COVERAGE%20RATIO%20%28LCR%29.pdf"},"frequency":{"value":"monthly","text":"Monthly for all five monitoring tools.","source":"https://www.cbn.gov.ng/Out/2021/BSD/4.%20GUIDELINES%20ON%20LIQUIDITY%20MONITORING%20TOOLS%20%28LMT%29.pdf"},"deadline":{"text":"Not later than 5 working days after the end of the month (the Guideline gives 01 January 2020 as the start date from which the 'available unencumbered assets' tool specifically was required).","source":"https://www.cbn.gov.ng/Out/2021/BSD/4.%20GUIDELINES%20ON%20LIQUIDITY%20MONITORING%20TOOLS%20%28LMT%29.pdf"},"formats":{"values":["Other"],"text":"Reporting banks submit returns against the templates in Appendix 1; the exact file format is not stated on the pages read.","source":"https://www.cbn.gov.ng/Out/2021/BSD/4.%20GUIDELINES%20ON%20LIQUIDITY%20MONITORING%20TOOLS%20%28LMT%29.pdf"},"legal_basis":[{"title":"Banks and Other Financial Institutions Act (BOFIA), 2020","url":"https://www.cbn.gov.ng/Out/2021/CCD/BOFIA%202020.pdf"},{"title":"Guidelines on Liquidity Monitoring Tools (LMT) (September 2021)","url":"https://www.cbn.gov.ng/Out/2021/BSD/4.%20GUIDELINES%20ON%20LIQUIDITY%20MONITORING%20TOOLS%20%28LMT%29.pdf"}],"templates":{"count":15,"items":[{"code":"Table 1","name":"Contractual Cash Flow Mismatch"},{"code":"Table 2","name":"Information on Investments and Items with No Contractual Maturity"},{"code":"Table 3","name":"Customer Collateral Received"},{"code":"Table 4","name":"Funding Liabilities Sourced from Significant Counterparties"},{"code":"Table 5","name":"Funding Liabilities Sourced from Significant Products or Instruments"},{"code":"Table 6","name":"List of Assets and Liabilities by Significant Currencies"},{"code":"Table 7","name":"Time Buckets of Maturity of Exposures"},{"code":"Table 8","name":"Concentration of Deposit Funding"},{"code":"Table 9","name":"Statement of Available Unencumbered Assets"},{"code":"Table 10","name":"Collateral Received by the Reporting Bank"},{"code":"Table 11","name":"Unencumbered Assets of the Reporting Bank"},{"code":"Table 12","name":"LCR by Significant Currency"},{"code":"Table 13","name":"Movement in Equity Prices"},{"code":"Table 14","name":"Movement in Non-Equity Instruments"},{"code":"Table 15","name":"Penalties Imposed for Breach of Liquidity Requirements on Overseas Operations including Subsidiaries"}],"source":"https://www.cbn.gov.ng/Out/2021/BSD/4.%20GUIDELINES%20ON%20LIQUIDITY%20MONITORING%20TOOLS%20%28LMT%29.pdf"},"documents":["cbn-lmt-guideline","cbn-lcr-guideline","cbn-bofia-2020","cbn-bsd-guidelines-list"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No published validation rules for this return were found on the Central Bank of Nigeria's pages read.","source":"https://www.cbn.gov.ng/Out/2021/BSD/4.%20GUIDELINES%20ON%20LIQUIDITY%20MONITORING%20TOOLS%20%28LMT%29.pdf"},"public_data":{"level":"none found","text":"No publicly available data from this return was found on the pages read.","source":"https://www.cbn.gov.ng/Out/2021/BSD/4.%20GUIDELINES%20ON%20LIQUIDITY%20MONITORING%20TOOLS%20%28LMT%29.pdf"},"sources":["https://www.cbn.gov.ng/Out/2021/BSD/4.%20GUIDELINES%20ON%20LIQUIDITY%20MONITORING%20TOOLS%20%28LMT%29.pdf","https://www.cbn.gov.ng/Out/2021/BSD/3.%20GUIDELINES%20ON%20LIQUIDITY%20COVERAGE%20RATIO%20%28LCR%29.pdf","https://www.cbn.gov.ng/api/GetBSDGuidelines"]},{"id":"cbn-lex","code":"LEX","name":"Large exposures","official_name":"Returns on Large Exposures (LEX)","group":"Credit risk","status":"in force","purpose":{"text":"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":"https://www.cbn.gov.ng/Out/2021/BSD/5.%20GUIDELINES%20ON%20LARGE%20EXPOSURES%20%28LEX%29.pdf"},"who_files":{"text":"All commercial, merchant and non-interest banks in Nigeria.","source":"https://www.cbn.gov.ng/Out/2021/BSD/5.%20GUIDELINES%20ON%20LARGE%20EXPOSURES%20%28LEX%29.pdf"},"frequency":{"value":"monthly","text":"Monthly.","source":"https://www.cbn.gov.ng/Out/2021/BSD/5.%20GUIDELINES%20ON%20LARGE%20EXPOSURES%20%28LEX%29.pdf"},"deadline":{"text":"Not stated on the pages read.","source":"https://www.cbn.gov.ng/Out/2021/BSD/5.%20GUIDELINES%20ON%20LARGE%20EXPOSURES%20%28LEX%29.pdf"},"formats":{"values":["Other"],"text":"Banks report against the template in Appendix 1; the exact file format of the submission is not stated on the pages read.","source":"https://www.cbn.gov.ng/Out/2021/BSD/5.%20GUIDELINES%20ON%20LARGE%20EXPOSURES%20%28LEX%29.pdf"},"legal_basis":[{"title":"Banks and Other Financial Institutions Act (BOFIA), 2020","url":"https://www.cbn.gov.ng/Out/2021/CCD/BOFIA%202020.pdf"},{"title":"Guidelines on Large Exposures (LEX) (September 2021)","url":"https://www.cbn.gov.ng/Out/2021/BSD/5.%20GUIDELINES%20ON%20LARGE%20EXPOSURES%20%28LEX%29.pdf"}],"templates":{"count":1,"items":[{"code":"Appendix I","name":"Returns on Large Exposures (100 largest exposures to counterparties)"}],"note":"Appendix II (treatment of collective investment undertakings and other structures) is calculation guidance, not a separate filed schedule.","source":"https://www.cbn.gov.ng/Out/2021/BSD/5.%20GUIDELINES%20ON%20LARGE%20EXPOSURES%20%28LEX%29.pdf"},"documents":["cbn-lex-guideline","cbn-bofia-2020","cbn-bsd-guidelines-list"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No published validation rules for this return were found on the Central Bank of Nigeria's pages read.","source":"https://www.cbn.gov.ng/Out/2021/BSD/5.%20GUIDELINES%20ON%20LARGE%20EXPOSURES%20%28LEX%29.pdf"},"public_data":{"level":"none found","text":"No publicly available data from this return was found on the pages read.","source":"https://www.cbn.gov.ng/Out/2021/BSD/5.%20GUIDELINES%20ON%20LARGE%20EXPOSURES%20%28LEX%29.pdf"},"sources":["https://www.cbn.gov.ng/Out/2021/BSD/5.%20GUIDELINES%20ON%20LARGE%20EXPOSURES%20%28LEX%29.pdf","https://www.cbn.gov.ng/api/GetBSDGuidelines"]},{"id":"cbn-ilaap","code":"ILAAP","name":"Internal liquidity adequacy assessment process report","official_name":"ILAAP Report","group":"Liquidity","status":"in force","purpose":{"text":"A bank's own assessment and demonstration that it has adequate liquidity, a prudent funding profile and robust processes to manage its liquidity and funding risks; reviewed by the CBN as part of its supervisory process.","source":"https://www.cbn.gov.ng/Out/2021/BSD/6.%20GUIDELINES%20ON%20LIQUIDITY%20RISK%20MANAGEMENT%20AND%20ILAAP.pdf"},"who_files":{"text":"All Deposit Money Banks in Nigeria, including the specialised non-interest banks. The CBN applies proportionality by the nature, scale and complexity of each bank's activities.","source":"https://www.cbn.gov.ng/Out/2021/BSD/6.%20GUIDELINES%20ON%20LIQUIDITY%20RISK%20MANAGEMENT%20AND%20ILAAP.pdf"},"frequency":{"value":"semi-annual","text":"Bi-annually; banks must also update and document their ILAAP on a quarterly basis internally.","source":"https://www.cbn.gov.ng/Out/2021/BSD/6.%20GUIDELINES%20ON%20LIQUIDITY%20RISK%20MANAGEMENT%20AND%20ILAAP.pdf"},"deadline":{"text":"Not later than one month after the end of the (half-year) period.","source":"https://www.cbn.gov.ng/Out/2021/BSD/6.%20GUIDELINES%20ON%20LIQUIDITY%20RISK%20MANAGEMENT%20AND%20ILAAP.pdf"},"formats":{"values":["Other"],"text":"Submitted as a written report organised as set out in Annex B; the file format is not stated on the pages read.","source":"https://www.cbn.gov.ng/Out/2021/BSD/6.%20GUIDELINES%20ON%20LIQUIDITY%20RISK%20MANAGEMENT%20AND%20ILAAP.pdf"},"legal_basis":[{"title":"Banks and Other Financial Institutions Act (BOFIA), 2020","url":"https://www.cbn.gov.ng/Out/2021/CCD/BOFIA%202020.pdf"},{"title":"Guidelines on Liquidity Risk Management and Internal Liquidity Adequacy Assessment Process (ILAAP) (September 2021)","url":"https://www.cbn.gov.ng/Out/2021/BSD/6.%20GUIDELINES%20ON%20LIQUIDITY%20RISK%20MANAGEMENT%20AND%20ILAAP.pdf"}],"templates":{"count":12,"items":[{"code":"1","name":"Executive Summary"},{"code":"2","name":"Structure and Operations"},{"code":"3","name":"Governance Structure"},{"code":"4","name":"Risk Appetite Statement"},{"code":"5","name":"Risk Assessment and Liquidity Adequacy"},{"code":"6","name":"Stress Testing"},{"code":"7","name":"Funding Plan and Strategy"},{"code":"8","name":"Summary of Internal Liquidity Adequacy Assessment Process"},{"code":"9","name":"Design, Approval, Review and Use of ILAAP"},{"code":"10","name":"Challenges and Further Steps"},{"code":"11","name":"Use of Internal Models for Liquidity Assessment"},{"code":"12","name":"Review of ILAAP"}],"note":"The ILAAP report has no fixed form; these are the sections Annex B of the Guideline requires it to be organised into.","source":"https://www.cbn.gov.ng/Out/2021/BSD/6.%20GUIDELINES%20ON%20LIQUIDITY%20RISK%20MANAGEMENT%20AND%20ILAAP.pdf"},"documents":["cbn-ilaap-guideline","cbn-bofia-2020","cbn-bsd-guidelines-list"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No published validation rules for this return were found on the Central Bank of Nigeria's pages read.","source":"https://www.cbn.gov.ng/Out/2021/BSD/6.%20GUIDELINES%20ON%20LIQUIDITY%20RISK%20MANAGEMENT%20AND%20ILAAP.pdf"},"public_data":{"level":"firm-level","text":"Each year, banks must publish enough quantitative and qualitative information about their liquidity position and how they manage liquidity risk for market participants to judge whether that management is sound.","source":"https://www.cbn.gov.ng/Out/2021/BSD/6.%20GUIDELINES%20ON%20LIQUIDITY%20RISK%20MANAGEMENT%20AND%20ILAAP.pdf","published_by":"firm"},"sources":["https://www.cbn.gov.ng/Out/2021/BSD/6.%20GUIDELINES%20ON%20LIQUIDITY%20RISK%20MANAGEMENT%20AND%20ILAAP.pdf","https://www.cbn.gov.ng/api/GetBSDGuidelines"]},{"id":"cbn-icaap","code":"ICAAP","name":"Internal capital adequacy assessment process report","official_name":"ICAAP Report","group":"Capital","status":"in force","purpose":{"text":"A bank's own assessment of the risks it faces and whether it holds enough capital against them, reviewed by the CBN under its supervisory review process (SRP).","source":"https://www.cbn.gov.ng/Out/2021/BSD/7.%20REVISED%20GUIDELINES%20ON%20SUPERVISORY%20REVIEW%20PROCESS%20OF%20ICAAP.pdf"},"who_files":{"text":"All Deposit Money Banks in Nigeria, at both solo and consolidated level, with the CBN applying proportionality to the scope and detail expected.","source":"https://www.cbn.gov.ng/Out/2021/BSD/7.%20REVISED%20GUIDELINES%20ON%20SUPERVISORY%20REVIEW%20PROCESS%20OF%20ICAAP.pdf"},"frequency":{"value":"annual","text":"Annually; banks must also update their ICAAP at least once a year and whenever there is a material change, and the CBN may ask for an updated ICAAP at any time.","source":"https://www.cbn.gov.ng/Out/2021/BSD/7.%20REVISED%20GUIDELINES%20ON%20SUPERVISORY%20REVIEW%20PROCESS%20OF%20ICAAP.pdf"},"deadline":{"text":"Not later than four months after the bank's financial year end (end of April for a 31 December year end).","source":"https://www.cbn.gov.ng/Out/2021/BSD/7.%20REVISED%20GUIDELINES%20ON%20SUPERVISORY%20REVIEW%20PROCESS%20OF%20ICAAP.pdf"},"formats":{"values":["Other"],"text":"Submitted as a comprehensive written report and supporting documents, organised as set out in Annex B; the file format is not stated on the pages read.","source":"https://www.cbn.gov.ng/Out/2021/BSD/7.%20REVISED%20GUIDELINES%20ON%20SUPERVISORY%20REVIEW%20PROCESS%20OF%20ICAAP.pdf"},"legal_basis":[{"title":"Banks and Other Financial Institutions Act (BOFIA), 2020","url":"https://www.cbn.gov.ng/Out/2021/CCD/BOFIA%202020.pdf"},{"title":"Revised Guidelines on Supervisory Review Process of Internal Capital Adequacy Assessment Process (SRP/ICAAP) (September 2021)","url":"https://www.cbn.gov.ng/Out/2021/BSD/7.%20REVISED%20GUIDELINES%20ON%20SUPERVISORY%20REVIEW%20PROCESS%20OF%20ICAAP.pdf"}],"templates":{"count":14,"items":[{"code":"a","name":"Executive Summary"},{"code":"b","name":"Structure and Operations"},{"code":"c","name":"Governance Structure"},{"code":"d","name":"Risk Appetite Framework"},{"code":"e","name":"Risk Identification and Materiality Assessment"},{"code":"f","name":"Risk Assessment and Capital Adequacy"},{"code":"g","name":"Stress Testing"},{"code":"h","name":"Capital Planning"},{"code":"i","name":"Capital Allocation and Reconciliation of Internal Capital"},{"code":"j","name":"Internal Audit and Review of ICAAP"},{"code":"k","name":"Approval, Review and Use of ICAAP"},{"code":"l","name":"Challenges and Further Steps"},{"code":"m","name":"Summary of Internal Capital Adequacy Assessment Process"},{"code":"n","name":"Use of Internal Models for Capital Assessment"}],"note":"The ICAAP report has no fixed form; these are the minimum sections Annex B of the Guideline expects it to cover.","source":"https://www.cbn.gov.ng/Out/2021/BSD/7.%20REVISED%20GUIDELINES%20ON%20SUPERVISORY%20REVIEW%20PROCESS%20OF%20ICAAP.pdf"},"documents":["cbn-icaap-guideline","cbn-bofia-2020","cbn-bsd-guidelines-list"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No published validation rules for this return were found on the Central Bank of Nigeria's pages read.","source":"https://www.cbn.gov.ng/Out/2021/BSD/7.%20REVISED%20GUIDELINES%20ON%20SUPERVISORY%20REVIEW%20PROCESS%20OF%20ICAAP.pdf"},"public_data":{"level":"none found","text":"No publicly available data from this return was found on the pages read.","source":"https://www.cbn.gov.ng/Out/2021/BSD/7.%20REVISED%20GUIDELINES%20ON%20SUPERVISORY%20REVIEW%20PROCESS%20OF%20ICAAP.pdf"},"sources":["https://www.cbn.gov.ng/Out/2021/BSD/7.%20REVISED%20GUIDELINES%20ON%20SUPERVISORY%20REVIEW%20PROCESS%20OF%20ICAAP.pdf","https://www.cbn.gov.ng/api/GetBSDGuidelines"]},{"id":"cbn-pillar3","code":"Pillar 3","name":"Pillar 3 public disclosures","official_name":"Pillar III Disclosures","group":"Capital","status":"in force","purpose":{"text":"Requires banks to publish detailed information on their capital structure, capital adequacy and risk exposures, to improve market discipline and transparency.","source":"https://www.cbn.gov.ng/Out/2015/BSD/6.Revised%20Guidance%20Notes%20on%20Pillar%203%20Disclosure%20Requirement.pdf"},"who_files":{"text":"Banks, as described in the Guidance Notes' scope of application (Table 2).","source":"https://www.cbn.gov.ng/Out/2015/BSD/6.Revised%20Guidance%20Notes%20on%20Pillar%203%20Disclosure%20Requirement.pdf"},"frequency":{"value":"varies","text":"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":"https://www.cbn.gov.ng/Out/2015/BSD/6.Revised%20Guidance%20Notes%20on%20Pillar%203%20Disclosure%20Requirement.pdf"},"deadline":{"text":"Within thirty days of publishing the financial statements to which the disclosure relates.","source":"https://www.cbn.gov.ng/Out/2015/BSD/6.Revised%20Guidance%20Notes%20on%20Pillar%203%20Disclosure%20Requirement.pdf"},"formats":{"values":["Other"],"text":"Published through the bank's own website and in printed form, and sent to the CBN; no file format is stated.","source":"https://www.cbn.gov.ng/Out/2015/BSD/6.Revised%20Guidance%20Notes%20on%20Pillar%203%20Disclosure%20Requirement.pdf"},"legal_basis":[{"title":"Banks and Other Financial Institutions Act (BOFIA), 2020","url":"https://www.cbn.gov.ng/Out/2021/CCD/BOFIA%202020.pdf"},{"title":"Revised Guidance Notes on Pillar III - Market Discipline","url":"https://www.cbn.gov.ng/Out/2015/BSD/6.Revised%20Guidance%20Notes%20on%20Pillar%203%20Disclosure%20Requirement.pdf"}],"templates":{"count":14,"items":[{"code":"Table 1","name":"General Requirements"},{"code":"Table 2","name":"Scope of Application"},{"code":"Table 3","name":"Regulatory Capital Structure"},{"code":"Table 4","name":"Capital Adequacy"},{"code":"Table 5","name":"Credit Risk: General Disclosures for All Banks"},{"code":"Table 6","name":"Credit Risk: Disclosures for Portfolios Treated Under the Standardised Approach"},{"code":"Table 7","name":"Credit Risk: Disclosures for Portfolios Treated Under IRB Approaches"},{"code":"Table 8","name":"Risk Mitigation Techniques"},{"code":"Table 9","name":"Counterparty Risk"},{"code":"Table 10","name":"Securitisation Transactions"},{"code":"Table 11","name":"Market Risks (Internal Models Approach)"},{"code":"Table 12","name":"Operational Risk"},{"code":"Table 13","name":"Equity Exposures in the Banking Book"},{"code":"Table 14","name":"Interest Rate Risk on Positions in the Banking Book"}],"source":"https://www.cbn.gov.ng/Out/2015/BSD/6.Revised%20Guidance%20Notes%20on%20Pillar%203%20Disclosure%20Requirement.pdf"},"documents":["cbn-pillar3-guidance","cbn-car-guideline","cbn-bofia-2020","cbn-bsd-guidelines-list"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No published validation rules for this return were found on the Central Bank of Nigeria's pages read.","source":"https://www.cbn.gov.ng/Out/2015/BSD/6.Revised%20Guidance%20Notes%20on%20Pillar%203%20Disclosure%20Requirement.pdf"},"public_data":{"level":"firm-level","text":"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":"https://www.cbn.gov.ng/Out/2015/BSD/6.Revised%20Guidance%20Notes%20on%20Pillar%203%20Disclosure%20Requirement.pdf","published_by":"firm"},"sources":["https://www.cbn.gov.ng/Out/2015/BSD/6.Revised%20Guidance%20Notes%20on%20Pillar%203%20Disclosure%20Requirement.pdf","https://www.cbn.gov.ng/Out/2021/BSD/1.%20GUIDELINES%20ON%20REGULATORY%20CAPITAL.pdf","https://www.cbn.gov.ng/api/GetBSDGuidelines"]},{"id":"cbn-mfb-monthly","code":"Master File","name":"Monthly return","official_name":"Microfinance Bank Monthly Returns (Master File)","group":"Financial statements","status":"in force","purpose":{"text":"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":"https://www.cbn.gov.ng/OUT/CIRCULARS/OFID/2009/OFID-05-2009.XLS"},"who_files":{"text":"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":"https://www.cbn.gov.ng/Out/2013/CCD/Amended%20Regulatory%20and%20Supervisory%20Guidelines%20for%20MFB.pdf"},"frequency":{"value":"monthly","text":"Monthly.","source":"https://www.cbn.gov.ng/Out/2013/CCD/Amended%20Regulatory%20and%20Supervisory%20Guidelines%20for%20MFB.pdf"},"deadline":{"text":"Not later than 14 days after the end of each month.","source":"https://www.cbn.gov.ng/Out/2013/CCD/Amended%20Regulatory%20and%20Supervisory%20Guidelines%20for%20MFB.pdf"},"formats":{"values":["Excel"],"text":"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":"https://www.cbn.gov.ng/Out/2014/OFISD/Instructions%20and%20Standards.pdf"},"legal_basis":[{"title":"Banks and Other Financial Institutions Act (BOFIA), 1991 (as amended), section 58(2)(b)","url":"https://www.cbn.gov.ng/Out/2021/CCD/BOFIA%202020.pdf"},{"title":"Revised Regulatory and Supervisory Guidelines for Microfinance Banks in Nigeria, section 5.3","url":"https://www.cbn.gov.ng/Out/2013/CCD/Amended%20Regulatory%20and%20Supervisory%20Guidelines%20for%20MFB.pdf"}],"templates":{"count":29,"items":[{"code":"MMFBR 300","name":"Monthly Statement of Assets and Liabilities"},{"code":"MMFBR 1000","name":"Monthly Statement of Profit and Loss Account"},{"code":"MMFBR M001","name":"Memorandum Items"},{"code":"MMFBR 221","name":"Schedule of Balances Due from Other Banks in Nigeria"},{"code":"MMFBR 311","name":"Schedule of Secured Placements with Banks/Discount Houses"},{"code":"MMFBR 321","name":"Schedule of Unsecured Placements with Banks/Discount Houses"},{"code":"MMFBR 641","name":"Schedule of Other Long-term Investments"},{"code":"MMFBR 711","name":"Schedule of Micro Loans by Lending Models"},{"code":"MMFBR 746","name":"Breakdown of Other Loans"},{"code":"MMFBR 761","name":"Summary of Loan Classification"},{"code":"MMFBR 771","name":"Summary of Non-Performing Loans"},{"code":"MMFBR 762","name":"Sectoral Analysis of Loans and Advances"},{"code":"MMFBR 763","name":"Schedule of Loans Structure and Maturity Profile"},{"code":"MMFBR 764","name":"Schedule of Interest Rates"},{"code":"MMFBR 811","name":"Schedule of Other Assets"},{"code":"MMFBR 141","name":"Schedule of Other Deposits"},{"code":"MMFBR 201","name":"Schedule of Deposit Structure and Maturity Profile"},{"code":"MMFBR 202","name":"Schedule of Insured Deposits"},{"code":"MMFBR 312","name":"Schedule of Takings from Banks in Nigeria"},{"code":"MMFBR 322","name":"Breakdown of Takings from Other Institutions"},{"code":"MMFBR 451","name":"Schedule of Re-financing Facilities"},{"code":"MMFBR 501","name":"Schedule of Other Liabilities"},{"code":"MMFBR 642","name":"Schedule of Borrowings from Foreign Agencies"},{"code":"MMFBR 651","name":"Schedule of Borrowings from Other Agencies"},{"code":"MMFBR 933","name":"Schedule of Deferred Grants and Donation Reserves"},{"code":"MMFBR 951","name":"Schedule of Other Reserves"},{"code":"MMFBR 996","name":"Schedule of Contra Items (Off Balance Sheet Engagements)"},{"code":"MMFBR 980","name":"Gap Analysis"},{"code":"I","name":"Anti-Money Laundering and Know Your Customer Returns"}],"note":"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":"https://www.cbn.gov.ng/OUT/CIRCULARS/OFID/2009/OFID-05-2009.XLS"},"documents":["cbn-mfb-guidelines-2013","cbn-mfb-instructions","cbn-mfb-returns-template","cbn-bofia-2020","cbn-mfb-returns-guide-list","cbn-ofis-circulars-list"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No published validation rules for this return were found on the Central Bank of Nigeria's pages read.","source":"https://www.cbn.gov.ng/Out/2013/CCD/Amended%20Regulatory%20and%20Supervisory%20Guidelines%20for%20MFB.pdf"},"public_data":{"level":"none found","text":"No publicly available data from this return was found on the pages read.","source":"https://www.cbn.gov.ng/Out/2013/CCD/Amended%20Regulatory%20and%20Supervisory%20Guidelines%20for%20MFB.pdf"},"sources":["https://www.cbn.gov.ng/Out/2013/CCD/Amended%20Regulatory%20and%20Supervisory%20Guidelines%20for%20MFB.pdf","https://www.cbn.gov.ng/Out/2014/OFISD/Instructions%20and%20Standards.pdf","https://www.cbn.gov.ng/OUT/CIRCULARS/OFID/2009/OFID-05-2009.XLS","https://www.cbn.gov.ng/api/GetMFBDocs"]},{"id":"cbn-mfb-afs","code":"AFS","name":"Annual audited financial statements","official_name":"Audited Financial Statements and Domestic Report","group":"Financial statements","status":"in force","purpose":{"text":"The microfinance bank's audited annual accounts and abridged accounts, approved by the CBN before publication, plus the external auditor's domestic report (management letter) on the bank's activities.","source":"https://www.cbn.gov.ng/Out/2013/CCD/Amended%20Regulatory%20and%20Supervisory%20Guidelines%20for%20MFB.pdf"},"who_files":{"text":"Every deposit-taking microfinance bank, through its Managing Director/CEO and Chief Accountant, and its external auditor.","source":"https://www.cbn.gov.ng/Out/2013/CCD/Amended%20Regulatory%20and%20Supervisory%20Guidelines%20for%20MFB.pdf"},"frequency":{"value":"annual","text":"Annually.","source":"https://www.cbn.gov.ng/Out/2013/CCD/Amended%20Regulatory%20and%20Supervisory%20Guidelines%20for%20MFB.pdf"},"deadline":{"text":"The audited financial statements and abridged accounts: not later than 4 months after the end of the bank's financial year, to the Director, Other Financial Institutions Supervision Department (OFISD). The external auditor's domestic report (management letter): not later than 3 months after the end of the financial year, to the Director, OFISD.","source":"https://www.cbn.gov.ng/Out/2013/CCD/Amended%20Regulatory%20and%20Supervisory%20Guidelines%20for%20MFB.pdf"},"formats":{"values":["Other"],"text":"File format not stated on the pages read.","source":"https://www.cbn.gov.ng/Out/2013/CCD/Amended%20Regulatory%20and%20Supervisory%20Guidelines%20for%20MFB.pdf"},"legal_basis":[{"title":"Banks and Other Financial Institutions Act (BOFIA), 1991 (as amended)","url":"https://www.cbn.gov.ng/Out/2021/CCD/BOFIA%202020.pdf"},{"title":"Revised Regulatory and Supervisory Guidelines for Microfinance Banks in Nigeria, sections 7.0 and 7.1","url":"https://www.cbn.gov.ng/Out/2013/CCD/Amended%20Regulatory%20and%20Supervisory%20Guidelines%20for%20MFB.pdf"}],"templates":{"count":0,"items":[],"note":"No standard form; audited financial statements prepared under IFRS, with an abridged version for display and publication.","source":"https://www.cbn.gov.ng/Out/2013/CCD/Amended%20Regulatory%20and%20Supervisory%20Guidelines%20for%20MFB.pdf"},"documents":["cbn-mfb-guidelines-2013","cbn-ofis-circulars-list"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No published validation rules for this return were found on the Central Bank of Nigeria's pages read.","source":"https://www.cbn.gov.ng/Out/2013/CCD/Amended%20Regulatory%20and%20Supervisory%20Guidelines%20for%20MFB.pdf"},"public_data":{"level":"firm-level","text":"Once the CBN has approved them, each microfinance bank must put an abridged version of its audited accounts on prominent display at its head office and every branch. The CBN does not publish them centrally.","source":"https://www.cbn.gov.ng/Out/2013/CCD/Amended%20Regulatory%20and%20Supervisory%20Guidelines%20for%20MFB.pdf","published_by":"firm"},"sources":["https://www.cbn.gov.ng/Out/2013/CCD/Amended%20Regulatory%20and%20Supervisory%20Guidelines%20for%20MFB.pdf"]},{"id":"cbn-pmb-monthly","code":"PMB Monthly Returns","name":"Monthly return","official_name":"Primary Mortgage Bank Monthly Returns","group":"Financial statements","status":"in force","purpose":{"text":"A bundle of monthly schedules covering a primary mortgage bank's assets and liabilities, income, interest rates, placements and takings with banks and other institutions, loans, credit approvals, deposits, non-performing credit and other assets, fraud and forgeries, and off-balance sheet engagements.","source":"https://www.cbn.gov.ng/Out/2013/OFISD/Revised%20Guidelines%20for%20Primary%20Mortgage%20Banks%20in%20Nigeria.pdf"},"who_files":{"text":"Every primary mortgage bank (PMB).","source":"https://www.cbn.gov.ng/Out/2013/OFISD/Revised%20Guidelines%20for%20Primary%20Mortgage%20Banks%20in%20Nigeria.pdf"},"frequency":{"value":"monthly","text":"Monthly.","source":"https://www.cbn.gov.ng/Out/2013/OFISD/Revised%20Guidelines%20for%20Primary%20Mortgage%20Banks%20in%20Nigeria.pdf"},"deadline":{"text":"Not later than 14 days after the end of each month.","source":"https://www.cbn.gov.ng/Out/2013/OFISD/Revised%20Guidelines%20for%20Primary%20Mortgage%20Banks%20in%20Nigeria.pdf"},"formats":{"values":["Other"],"text":"Submitted through an electronic channel prescribed by the CBN from time to time; the exact file format is not stated on the pages read.","source":"https://www.cbn.gov.ng/Out/2013/OFISD/Revised%20Guidelines%20for%20Primary%20Mortgage%20Banks%20in%20Nigeria.pdf"},"legal_basis":[{"title":"Banks and Other Financial Institutions Act (BOFIA), section 58(2)(b)","url":"https://www.cbn.gov.ng/Out/2021/CCD/BOFIA%202020.pdf"},{"title":"Revised Guidelines for Primary Mortgage Banks in Nigeria, section 4.1","url":"https://www.cbn.gov.ng/Out/2013/OFISD/Revised%20Guidelines%20for%20Primary%20Mortgage%20Banks%20in%20Nigeria.pdf"}],"templates":{"count":35,"items":[{"code":"I","name":"Statement of Assets and Liabilities"},{"code":"II","name":"Income Statement for the Month"},{"code":"III","name":"Report on Interest Rates"},{"code":"IV","name":"Schedule of Other Liabilities"},{"code":"V","name":"Breakdown of Other Liabilities"},{"code":"VI","name":"Schedule of Other Assets"},{"code":"VII","name":"Breakdown of Other Assets"},{"code":"VIII","name":"Schedule of Placements with Banks in Nigeria"},{"code":"IX","name":"Schedule of Takings from Banks"},{"code":"X","name":"Schedule of Takings from Other Financial Institutions"},{"code":"XI","name":"Schedule of Commercial Papers"},{"code":"XII","name":"Schedule of Money at Call with Banks"},{"code":"XIII","name":"Schedule of Money at Call from Banks"},{"code":"XIV","name":"Schedule of Placement with Other Financial Institutions"},{"code":"XV","name":"Schedule of Money at Call with Other Financial Institutions"},{"code":"XVI","name":"Schedule of Money at Call from Other Financial Institutions"},{"code":"XVII","name":"Schedule of Loans and Advances to Banks in Nigeria"},{"code":"XVIII","name":"Schedule of Loans and Advances from Banks in Nigeria"},{"code":"XIX","name":"Schedule of Loans and Advances to Other Financial Institutions in Nigeria"},{"code":"XX","name":"Schedule of Loans and Advances from Other Financial Institutions in Nigeria"},{"code":"XXI","name":"Schedule of Bankers Acceptances"},{"code":"XXII","name":"Schedule of Other Creditors"},{"code":"XXIII","name":"Schedule of Current Account Balances with Banks in Nigeria"},{"code":"XXIV","name":"Schedule of Current Account Balances Due to Banks in Nigeria"},{"code":"XXV","name":"Schedule of Credit Approvals and Disbursement by Sub-sector"},{"code":"XXVI","name":"Report on Undrawn Commitments"},{"code":"XXVII","name":"Fund Sources and Interest Costs"},{"code":"XXVIII","name":"Report on Deposit Ownership"},{"code":"XXIX","name":"Report on Lending Above Statutory Limit"},{"code":"XXX","name":"Report on Dismissed/Terminated Staff"},{"code":"XXXI","name":"Returns on Fraud and Forgeries"},{"code":"XXXII","name":"Schedule of Non-Interest Income"},{"code":"XXXIII","name":"Schedule of Non-Performing Credit"},{"code":"XXXIV","name":"Schedule of Non-Performing Other Assets"},{"code":"XXXV","name":"Schedule of Off Balance Sheet Engagements (Contingent Liabilities)"}],"note":"Named in Annexure 2 of the Revised Guidelines for Primary Mortgage Banks in Nigeria. No separate downloadable workbook or blank form for these 35 schedules was found on the pages read (see gaps).","source":"https://www.cbn.gov.ng/Out/2013/OFISD/Revised%20Guidelines%20for%20Primary%20Mortgage%20Banks%20in%20Nigeria.pdf"},"documents":["cbn-pmb-guidelines-2011","cbn-bofia-2020","cbn-ofis-circulars-list"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No published validation rules for this return were found on the Central Bank of Nigeria's pages read.","source":"https://www.cbn.gov.ng/Out/2013/OFISD/Revised%20Guidelines%20for%20Primary%20Mortgage%20Banks%20in%20Nigeria.pdf"},"public_data":{"level":"none found","text":"No publicly available data from this return was found on the pages read.","source":"https://www.cbn.gov.ng/Out/2013/OFISD/Revised%20Guidelines%20for%20Primary%20Mortgage%20Banks%20in%20Nigeria.pdf"},"sources":["https://www.cbn.gov.ng/Out/2013/OFISD/Revised%20Guidelines%20for%20Primary%20Mortgage%20Banks%20in%20Nigeria.pdf","https://www.cbn.gov.ng/api/GetOFISCirculars"]},{"id":"cbn-pmb-afs","code":"AFS","name":"Annual audited financial statements","official_name":"Audited Financial Statements and Domestic Report","group":"Financial statements","status":"in force","purpose":{"text":"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":"https://www.cbn.gov.ng/Out/2013/OFISD/Revised%20Guidelines%20for%20Primary%20Mortgage%20Banks%20in%20Nigeria.pdf"},"who_files":{"text":"Every primary mortgage bank and its external, approved auditor.","source":"https://www.cbn.gov.ng/Out/2013/OFISD/Revised%20Guidelines%20for%20Primary%20Mortgage%20Banks%20in%20Nigeria.pdf"},"frequency":{"value":"annual","text":"Annually.","source":"https://www.cbn.gov.ng/Out/2013/OFISD/Revised%20Guidelines%20for%20Primary%20Mortgage%20Banks%20in%20Nigeria.pdf"},"deadline":{"text":"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":"https://www.cbn.gov.ng/Out/2013/OFISD/Revised%20Guidelines%20for%20Primary%20Mortgage%20Banks%20in%20Nigeria.pdf"},"formats":{"values":["Other"],"text":"File format not stated on the pages read.","source":"https://www.cbn.gov.ng/Out/2013/OFISD/Revised%20Guidelines%20for%20Primary%20Mortgage%20Banks%20in%20Nigeria.pdf"},"legal_basis":[{"title":"Banks and Other Financial Institutions Act (BOFIA), sections 27(1) and 29(8)","url":"https://www.cbn.gov.ng/Out/2021/CCD/BOFIA%202020.pdf"},{"title":"Revised Guidelines for Primary Mortgage Banks in Nigeria, sections 4.2 to 4.4","url":"https://www.cbn.gov.ng/Out/2013/OFISD/Revised%20Guidelines%20for%20Primary%20Mortgage%20Banks%20in%20Nigeria.pdf"}],"templates":{"count":0,"items":[],"note":"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":"https://www.cbn.gov.ng/Out/2013/OFISD/Revised%20Guidelines%20for%20Primary%20Mortgage%20Banks%20in%20Nigeria.pdf"},"documents":["cbn-pmb-guidelines-2011"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No published validation rules for this return were found on the Central Bank of Nigeria's pages read.","source":"https://www.cbn.gov.ng/Out/2013/OFISD/Revised%20Guidelines%20for%20Primary%20Mortgage%20Banks%20in%20Nigeria.pdf"},"public_data":{"level":"firm-level","text":"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":"https://www.cbn.gov.ng/Out/2013/OFISD/Revised%20Guidelines%20for%20Primary%20Mortgage%20Banks%20in%20Nigeria.pdf","published_by":"firm"},"sources":["https://www.cbn.gov.ng/Out/2013/OFISD/Revised%20Guidelines%20for%20Primary%20Mortgage%20Banks%20in%20Nigeria.pdf"]},{"id":"cbn-bdc-daily","code":"BDC Daily Returns","name":"Daily foreign exchange and financial position returns","official_name":"Sources of Funds, Customer Information, Forex Sales to End Users, Forex Sales and Purchases, Statement of Assets and Liabilities, and Income Statement (daily)","group":"Foreign exchange","status":"in force","purpose":{"text":"Daily reporting of a bureau de change's sources of foreign exchange funds, customer information, foreign exchange sales to end users, foreign exchange sales and purchases, balance sheet and income statement.","source":"https://www.cbn.gov.ng/Out/2024/FPRD/APPROVED%20BDC%20GUIDELINES%20May%2022%202024.pdf"},"who_files":{"text":"Every bureau de change (BDC) licensed by the CBN.","source":"https://www.cbn.gov.ng/Out/2024/FPRD/APPROVED%20BDC%20GUIDELINES%20May%2022%202024.pdf"},"frequency":{"value":"daily","text":"Daily.","source":"https://www.cbn.gov.ng/Out/2024/FPRD/APPROVED%20BDC%20GUIDELINES%20May%2022%202024.pdf"},"deadline":{"text":"Not later than 10:00 a.m. of the following day.","source":"https://www.cbn.gov.ng/Out/2024/FPRD/APPROVED%20BDC%20GUIDELINES%20May%2022%202024.pdf"},"formats":{"values":["Other"],"text":"The foreign exchange and customer returns are rendered through the Financial Institutions Foreign Exchange Reporting System (FIFX); the balance sheet and income statement are rendered through the Financial Analysis (FinA) application. File format is not stated.","source":"https://www.cbn.gov.ng/Out/2024/FPRD/APPROVED%20BDC%20GUIDELINES%20May%2022%202024.pdf"},"legal_basis":[{"title":"Banks and Other Financial Institutions Act (BOFIA), 2020","url":"https://www.cbn.gov.ng/Out/2021/CCD/BOFIA%202020.pdf"},{"title":"Regulatory and Supervisory Guidelines for Bureaux De Change Operations in Nigeria (22 May 2024)","url":"https://www.cbn.gov.ng/Out/2024/FPRD/APPROVED%20BDC%20GUIDELINES%20May%2022%202024.pdf"}],"templates":{"count":6,"items":[{"code":"Sources of Funds","name":"Sources of Funds"},{"code":"Customer Information","name":"Customer Information"},{"code":"Forex Sales to End Users","name":"Forex Sales to End Users"},{"code":"Forex Sales and Purchases","name":"Forex Sales and Purchases"},{"code":"Statement of Assets and Liabilities","name":"Statement of Assets and Liabilities"},{"code":"Income Statement","name":"Income Statement"}],"note":"The Guideline names these returns in a table without form codes, so each is listed by its own title.","source":"https://www.cbn.gov.ng/Out/2024/FPRD/APPROVED%20BDC%20GUIDELINES%20May%2022%202024.pdf"},"documents":["cbn-bdc-guidelines-2024","cbn-bofia-2020","cbn-fpr-guidelines-list"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No published validation rules for this return were found on the Central Bank of Nigeria's pages read.","source":"https://www.cbn.gov.ng/Out/2024/FPRD/APPROVED%20BDC%20GUIDELINES%20May%2022%202024.pdf"},"public_data":{"level":"none found","text":"No publicly available data from this return was found on the pages read.","source":"https://www.cbn.gov.ng/Out/2024/FPRD/APPROVED%20BDC%20GUIDELINES%20May%2022%202024.pdf"},"sources":["https://www.cbn.gov.ng/Out/2024/FPRD/APPROVED%20BDC%20GUIDELINES%20May%2022%202024.pdf"]},{"id":"cbn-bdc-monthly","code":"BDC Monthly Returns","name":"Monthly foreign exchange and financial position returns","official_name":"Sources of Funds, Customer Information, Forex Sales to End Users, Forex Sales and Purchases, Statement of Assets and Liabilities, and Income Statement (monthly)","group":"Foreign exchange","status":"in force","purpose":{"text":"Monthly reporting of the same sources-of-funds, customer, foreign exchange and financial position returns a bureau de change also reports daily.","source":"https://www.cbn.gov.ng/Out/2024/FPRD/APPROVED%20BDC%20GUIDELINES%20May%2022%202024.pdf"},"who_files":{"text":"Every bureau de change (BDC) licensed by the CBN.","source":"https://www.cbn.gov.ng/Out/2024/FPRD/APPROVED%20BDC%20GUIDELINES%20May%2022%202024.pdf"},"frequency":{"value":"monthly","text":"Monthly.","source":"https://www.cbn.gov.ng/Out/2024/FPRD/APPROVED%20BDC%20GUIDELINES%20May%2022%202024.pdf"},"deadline":{"text":"On or before the 5th day of the subsequent month.","source":"https://www.cbn.gov.ng/Out/2024/FPRD/APPROVED%20BDC%20GUIDELINES%20May%2022%202024.pdf"},"formats":{"values":["Other"],"text":"The foreign exchange and customer returns are rendered through FIFX; the balance sheet and income statement are rendered through FinA. File format is not stated.","source":"https://www.cbn.gov.ng/Out/2024/FPRD/APPROVED%20BDC%20GUIDELINES%20May%2022%202024.pdf"},"legal_basis":[{"title":"Banks and Other Financial Institutions Act (BOFIA), 2020","url":"https://www.cbn.gov.ng/Out/2021/CCD/BOFIA%202020.pdf"},{"title":"Regulatory and Supervisory Guidelines for Bureaux De Change Operations in Nigeria (22 May 2024)","url":"https://www.cbn.gov.ng/Out/2024/FPRD/APPROVED%20BDC%20GUIDELINES%20May%2022%202024.pdf"}],"templates":{"count":6,"items":[{"code":"Sources of Funds","name":"Sources of Funds"},{"code":"Customer Information","name":"Customer Information"},{"code":"Forex Sales to End Users","name":"Forex Sales to End Users"},{"code":"Forex Sales and Purchases","name":"Forex Sales and Purchases"},{"code":"Statement of Assets and Liabilities","name":"Statement of Assets and Liabilities"},{"code":"Income Statement","name":"Income Statement"}],"note":"The Guideline names these returns in a table without form codes, so each is listed by its own title.","source":"https://www.cbn.gov.ng/Out/2024/FPRD/APPROVED%20BDC%20GUIDELINES%20May%2022%202024.pdf"},"documents":["cbn-bdc-guidelines-2024","cbn-bofia-2020","cbn-fpr-guidelines-list"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No published validation rules for this return were found on the Central Bank of Nigeria's pages read.","source":"https://www.cbn.gov.ng/Out/2024/FPRD/APPROVED%20BDC%20GUIDELINES%20May%2022%202024.pdf"},"public_data":{"level":"none found","text":"No publicly available data from this return was found on the pages read.","source":"https://www.cbn.gov.ng/Out/2024/FPRD/APPROVED%20BDC%20GUIDELINES%20May%2022%202024.pdf"},"sources":["https://www.cbn.gov.ng/Out/2024/FPRD/APPROVED%20BDC%20GUIDELINES%20May%2022%202024.pdf"]},{"id":"cbn-bdc-afs","code":"BDC AFS","name":"Annual audited financial statements","official_name":"Audited Financial Statements","group":"Financial statements","status":"in force","purpose":{"text":"The bureau de change's audited annual accounts.","source":"https://www.cbn.gov.ng/Out/2024/FPRD/APPROVED%20BDC%20GUIDELINES%20May%2022%202024.pdf"},"who_files":{"text":"Every bureau de change (BDC) licensed by the CBN.","source":"https://www.cbn.gov.ng/Out/2024/FPRD/APPROVED%20BDC%20GUIDELINES%20May%2022%202024.pdf"},"frequency":{"value":"annual","text":"Annually.","source":"https://www.cbn.gov.ng/Out/2024/FPRD/APPROVED%20BDC%20GUIDELINES%20May%2022%202024.pdf"},"deadline":{"text":"Not later than 31 March of the year following the period the statements relate to.","source":"https://www.cbn.gov.ng/Out/2024/FPRD/APPROVED%20BDC%20GUIDELINES%20May%2022%202024.pdf"},"formats":{"values":["Other"],"text":"Rendered through the FinA application; file format not stated.","source":"https://www.cbn.gov.ng/Out/2024/FPRD/APPROVED%20BDC%20GUIDELINES%20May%2022%202024.pdf"},"legal_basis":[{"title":"Banks and Other Financial Institutions Act (BOFIA), 2020","url":"https://www.cbn.gov.ng/Out/2021/CCD/BOFIA%202020.pdf"},{"title":"Regulatory and Supervisory Guidelines for Bureaux De Change Operations in Nigeria (22 May 2024)","url":"https://www.cbn.gov.ng/Out/2024/FPRD/APPROVED%20BDC%20GUIDELINES%20May%2022%202024.pdf"}],"templates":{"count":0,"items":[],"note":"No standard form stated on the pages read.","source":"https://www.cbn.gov.ng/Out/2024/FPRD/APPROVED%20BDC%20GUIDELINES%20May%2022%202024.pdf"},"documents":["cbn-bdc-guidelines-2024"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No published validation rules for this return were found on the Central Bank of Nigeria's pages read.","source":"https://www.cbn.gov.ng/Out/2024/FPRD/APPROVED%20BDC%20GUIDELINES%20May%2022%202024.pdf"},"public_data":{"level":"firm-level","text":"Every BDC must conspicuously display its approved abridged audited financial statements at each of its places of business; this is not published centrally by the CBN.","source":"https://www.cbn.gov.ng/Out/2024/FPRD/APPROVED%20BDC%20GUIDELINES%20May%2022%202024.pdf","published_by":"firm"},"sources":["https://www.cbn.gov.ng/Out/2024/FPRD/APPROVED%20BDC%20GUIDELINES%20May%2022%202024.pdf"]},{"id":"cbn-psb-finclusion","code":"Financial Inclusion Return","name":"Financial inclusion return","official_name":"Quarterly Returns on Financially Excluded Customers","group":"Conduct","status":"in force","purpose":{"text":"Reports the number of financially excluded customers a Payment Service Bank has onboarded during the quarter, reflecting the PSB licence's financial-inclusion mandate.","source":"https://www.cbn.gov.ng/Out/2020/CCD/APPROVED%20REVIEWED%20GUIDELINES%20FOR%20LICENSING%20AND%20REGULATION%20OF%20PAYMENT%20SERVICE%20BANKS%20IN%20NIGERIA-27AUG2020.pdf"},"who_files":{"text":"Every Payment Service Bank (PSB) licensed under the Guidelines for Licensing and Regulation of Payment Service Banks in Nigeria.","source":"https://www.cbn.gov.ng/Out/2020/CCD/APPROVED%20REVIEWED%20GUIDELINES%20FOR%20LICENSING%20AND%20REGULATION%20OF%20PAYMENT%20SERVICE%20BANKS%20IN%20NIGERIA-27AUG2020.pdf"},"frequency":{"value":"quarterly","text":"Quarterly.","source":"https://www.cbn.gov.ng/Out/2020/CCD/APPROVED%20REVIEWED%20GUIDELINES%20FOR%20LICENSING%20AND%20REGULATION%20OF%20PAYMENT%20SERVICE%20BANKS%20IN%20NIGERIA-27AUG2020.pdf"},"deadline":{"text":"Not stated on the pages read.","source":"https://www.cbn.gov.ng/Out/2020/CCD/APPROVED%20REVIEWED%20GUIDELINES%20FOR%20LICENSING%20AND%20REGULATION%20OF%20PAYMENT%20SERVICE%20BANKS%20IN%20NIGERIA-27AUG2020.pdf"},"formats":{"values":["Other"],"text":"Format not stated on the pages read. The Guideline also allows the CBN to require other returns, in such format and frequency as it may prescribe.","source":"https://www.cbn.gov.ng/Out/2020/CCD/APPROVED%20REVIEWED%20GUIDELINES%20FOR%20LICENSING%20AND%20REGULATION%20OF%20PAYMENT%20SERVICE%20BANKS%20IN%20NIGERIA-27AUG2020.pdf"},"legal_basis":[{"title":"Guidelines for Licensing and Regulation of Payment Service Banks in Nigeria, section 10.3","url":"https://www.cbn.gov.ng/Out/2020/CCD/APPROVED%20REVIEWED%20GUIDELINES%20FOR%20LICENSING%20AND%20REGULATION%20OF%20PAYMENT%20SERVICE%20BANKS%20IN%20NIGERIA-27AUG2020.pdf"}],"templates":{"count":0,"items":[],"note":"No standard form was found on the pages read.","source":"https://www.cbn.gov.ng/Out/2020/CCD/APPROVED%20REVIEWED%20GUIDELINES%20FOR%20LICENSING%20AND%20REGULATION%20OF%20PAYMENT%20SERVICE%20BANKS%20IN%20NIGERIA-27AUG2020.pdf"},"documents":["cbn-psb-guidelines-2020","cbn-fpr-guidelines-list"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No published validation rules for this return were found on the Central Bank of Nigeria's pages read.","source":"https://www.cbn.gov.ng/Out/2020/CCD/APPROVED%20REVIEWED%20GUIDELINES%20FOR%20LICENSING%20AND%20REGULATION%20OF%20PAYMENT%20SERVICE%20BANKS%20IN%20NIGERIA-27AUG2020.pdf"},"public_data":{"level":"none found","text":"No publicly available data from this return was found on the pages read.","source":"https://www.cbn.gov.ng/Out/2020/CCD/APPROVED%20REVIEWED%20GUIDELINES%20FOR%20LICENSING%20AND%20REGULATION%20OF%20PAYMENT%20SERVICE%20BANKS%20IN%20NIGERIA-27AUG2020.pdf"},"sources":["https://www.cbn.gov.ng/Out/2020/CCD/APPROVED%20REVIEWED%20GUIDELINES%20FOR%20LICENSING%20AND%20REGULATION%20OF%20PAYMENT%20SERVICE%20BANKS%20IN%20NIGERIA-27AUG2020.pdf"]},{"id":"cbn-aml-monthly","code":"AML/CFT Return","name":"Anti-money laundering and counter-terrorist financing return","official_name":"AML/CFT Return to the Nigeria Financial Intelligence Unit","group":"Conduct","status":"in force","purpose":{"text":"A monthly return on anti-money laundering and counter-terrorist financing matters, filed with the Nigeria Financial Intelligence Unit (NFIU); a NIL return must be filed if there are no qualifying transactions.","source":"https://www.cbn.gov.ng/Out/2013/OFISD/Revised%20Guidelines%20for%20Primary%20Mortgage%20Banks%20in%20Nigeria.pdf"},"who_files":{"text":"Primary mortgage banks and microfinance banks are both told to file this monthly, under the same clause in their respective CBN guidelines; the wording suggests it applies to banks and other CBN-regulated institutions generally, but a single page naming every population was not found.","source":"https://www.cbn.gov.ng/Out/2013/OFISD/Revised%20Guidelines%20for%20Primary%20Mortgage%20Banks%20in%20Nigeria.pdf"},"frequency":{"value":"monthly","text":"Monthly.","source":"https://www.cbn.gov.ng/Out/2013/OFISD/Revised%20Guidelines%20for%20Primary%20Mortgage%20Banks%20in%20Nigeria.pdf"},"deadline":{"text":"Not stated on the pages read.","source":"https://www.cbn.gov.ng/Out/2013/OFISD/Revised%20Guidelines%20for%20Primary%20Mortgage%20Banks%20in%20Nigeria.pdf"},"formats":{"values":["Other"],"text":"Filed with the Nigeria Financial Intelligence Unit, not the CBN; file format not stated on the pages read.","source":"https://www.cbn.gov.ng/Out/2013/OFISD/Revised%20Guidelines%20for%20Primary%20Mortgage%20Banks%20in%20Nigeria.pdf"},"legal_basis":[{"title":"Revised Guidelines for Primary Mortgage Banks in Nigeria, section 4.1(b)","url":"https://www.cbn.gov.ng/Out/2013/OFISD/Revised%20Guidelines%20for%20Primary%20Mortgage%20Banks%20in%20Nigeria.pdf"},{"title":"Revised Regulatory and Supervisory Guidelines for Microfinance Banks in Nigeria, section 6.0","url":"https://www.cbn.gov.ng/Out/2013/CCD/Amended%20Regulatory%20and%20Supervisory%20Guidelines%20for%20MFB.pdf"}],"templates":{"count":0,"items":[],"note":"No standard form was found on the pages read; the two CBN circulars specifically on AML/CFT returns and on Suspicious Transaction Reports and Currency Transaction Reports (both from 2013) are scanned PDFs with no extractable text (see gaps).","source":"https://www.cbn.gov.ng/api/GetAMLCFT"},"documents":["cbn-pmb-guidelines-2011","cbn-mfb-guidelines-2013","cbn-amlcft-list"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"note":"No published validation rules for this return were found on the Central Bank of Nigeria's pages read.","source":"https://www.cbn.gov.ng/Out/2013/OFISD/Revised%20Guidelines%20for%20Primary%20Mortgage%20Banks%20in%20Nigeria.pdf"},"public_data":{"level":"none found","text":"Not applicable; 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