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  • Article

    A 2025 Playbook For Private Capital In Nigeria: Charting Change

    As African private capital markets emerge from a period of volatility, the first half of 2025 has signalled a phase of stabilisation and renewed investor focus.
    NigeriaFinance and Banking
    Udo Udoma & Belo-Osagie
    Udo Udoma & Belo-Osagie
  • Article

    CBN Caps Stay Period for Termination Rights and Payment Obligations under BOFIA at Two Business Days

    The Central Bank of Nigeria has issued new guidance clarifying that suspensions of payment obligations and termination rights under financial contracts involving Nigerian banks will not exceed two business days. This interpretative circular addresses a critical gap in the Banks and Other Financial Institutions Act, 2020, providing certainty for counterparties trading derivatives, repos, and other financial instruments with CBN-regulated institutions.
    NigeriaFinance and Banking
Udo Udoma & Belo-Osagie
Udo Udoma & Belo-Osagie
  • Article

    Examining The Power Of The Central Bank Of Nigeria To Freeze The Bank Accounts Of Corporates And Individuals In Nigeria

    One of the questions that keep running in the minds of entrepreneurs, especially those within the Tech eco system in Nigeria is whether the CBN and other regulatory agencies like the EFCC and the Police have the power to ...
    NigeriaFinance and Banking
    Moroom Africa Legal Consults
    Moroom Africa Legal Consults
  • Article

    Fiscal And Other Incentives; And Investment Protection

    As part of its efforts to make the Nigerian business climate investment-friendly, the Federal Government of Nigeria has introduced various incentives and reliefs aimed at promoting both local and foreign investments.
    NigeriaFinance and Banking
    Banwo & Ighodalo
    Banwo & Ighodalo
  • Article

    Flashnotes - Issue 16 - 24 April 2024

    Several options are available to banks in their effort to raise additional capital, a route we anticipate to be the first line of action for most banks in achieving
    NigeriaFinance and Banking
    KPMG in Nigeria
    KPMG in Nigeria
  • Article

    Foreign Currency Disclosure, Deposit, Repatriation, And Investment Scheme: Central Bank Of Nigeria Implementation Guidelines

    On November 5, 2024, the Central Bank of Nigeria (CBN) released its Implementation Guidelines on the Foreign Currency Disclosure, Repatriation, and Investment Scheme...
    NigeriaFinance and Banking
    Pavestones
    Pavestones
  • Article

    Highlights Of The Guidelines Letters Circulars And Notifications Issued In March 2026

    The Securities and Exchange Commission (‘SEC’), Nigerian Communications Commission (‘NCC’), the National Pension Commission (‘PenCom’), the Nigeria Revenue Service...
    NigeriaFinance and Banking
    Advocaat Law Practice
    Advocaat Law Practice
  • Article

    How To Get A Credit Guarantee Company(CGC) License In Nigeria

    A CGC is an institution licensed with the primary objective of providing guarantees to banks and other financial institutions against the risk of defaults by debtors.
    NigeriaFinance and Banking
    The Trusted Advisors
    The Trusted Advisors
  • Article

    IFRS Sustainability Standards: Nigeria's Implementation Roadmap

    Access the Financial Reporting Council of Nigeria's strategic roadmap for implementing IFRS Sustainability Disclosure Standards, designed to transform corporate reporting practices across Nigerian businesses.
    NigeriaFinance and Banking
    Forvis Mazars
    Forvis Mazars
  • Article

    Investment And Securities Act 2025 – The New Era Of Securities Exchanges

    The Investment and Securities Act, 2025 (ISA 2025) represents a significant regulatory development, particularly for those operating in and around digital asset markets including Fintech. In our previous newsletter*, we highlighted the important changes made to the capital market by the ISA 2025.
    NigeriaFinance and Banking
    Pavestones
    Pavestones
  • Article

    Regulation Of Digital Lending In Nigeria

    It is widely acknowledged that there are limited funding sources for entrepreneurs in emerging economies, such as Nigeria.
    NigeriaFinance and Banking
    SPA Ajibade & Co
    SPA Ajibade & Co
  • Article

    Regulatory Finality Or Rights Erosion? Reassessing The CBN’s One-Time Phone Number Update Rule Through The Lens Of Rectification And Proportionality

    The Central Bank of Nigeria's new rule limiting BVN-linked phone number changes to just once raises critical questions about balancing financial security with data subject rights. As phone numbers serve as essential authentication tools yet remain inherently changeable due to theft, loss, or compromise, this regulatory restriction may conflict with statutory rectification rights under data protection law.
    NigeriaFinance and Banking
    Stren and Blan Partners
    Stren and Blan Partners
  • Article

    Retroactive Application Of Finance Act 2019 – Analysis Of FHC's Decision In Accugas vs FIRS

    The Federal High Court ("FHC" or "the Court") sitting in Abuja, on 27 June 2022, delivered a judgement on the applicability of tax amendments to transactions that arose prior to such amendments.
    NigeriaFinance and Banking
    Andersen in Nigeria
    Andersen in Nigeria
  • Article

    The CBN's Draft Guidelines On ATM Operations: Emerging Compliance And Regulatory Trends In Nigeria's Banking Landscape

    The Central Bank of Nigeria (CBN) on Thursday, October 9 2025, issued draft guidelines for the operation of Automated Teller Machines (ATMs) in Nigeria ("Guidelines").
    NigeriaFinance and Banking
    Pavestones
    Pavestones
  • Article

    The CBN’s 2026 Foreign Exchange Manual: Key Reforms And Practical Implications For Businesses

    On 16 May 2026, the Central Bank of Nigeria launched the 2026 FX Manual, marking the first comprehensive review of Nigeria's foreign exchange regulatory framework in nearly a decade.
    NigeriaFinance and Banking
    WTS Blackwoodstone
    WTS Blackwoodstone
  • Article

    Launch Of The Pan African Payment And Settlement System – A New Dawn For Cross Border Financial Transactions In Africa

    On 1 January 2021, a new era began in Africa with the commencement of trade under the African Continental Free Trade Area ("AfCFTA") regime.
    GlobalInternational Law
    AELEX
    AELEX
  • Article

    Bridging The Gap: Financing And Scaling Small And Medium Enterprises Through Nigeria's Capital Market

    In every thriving economy, small businesses are the primary drivers for growth, employment, productivity and development. Nigeria is no exception. Small and Medium Enterprises ("SMEs") account...
    NigeriaCorporate/Commercial Law
    Udo Udoma & Belo-Osagie
    Udo Udoma & Belo-Osagie
  • Article

    CBN Regulatory Oversight; Appointment And Removal Of Directors Of Financial Institutions Under Nigerian Law

    On April 29, 2021, the Central Bank of Nigeria (CBN), as the apex regulator of all banks and other financial institutions in Nigeria, announced the removal of all the directors of First Bank Limited...
    NigeriaCorporate/Commercial Law
    Pavestones
    Pavestones
  • Article

    Nigeria Regulatory Update: The SEC's Expanded Enforcement Powers Under ISA 2025: What You Need To Know

    The enactment of the Investments and Securities Act, 2025 ("ISA 2025") marks a significant strengthening of the Securities and Exchange Commission's...
    NigeriaCorporate/Commercial Law
    Udo Udoma & Belo-Osagie
    Udo Udoma & Belo-Osagie
  • Article

    The Securities And Exchange Commission Unveils Framework For Banking Sector Recapitalisation

    The Central Bank of Nigeria (the "CBN") on 28th March, 2024, issued a circular announcing an upward review of minimum capital requirements for banks in Nigeria thereby...
    NigeriaCorporate/Commercial Law
    Stren and Blan Partners
    Stren and Blan Partners
  • Showing 761–780 of 1300 results

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