1,126 results found

The Federal Government launched the National Mass Metering Programme (NMMP) in respect of which the CBN, in October 2020, issued the Framework for Financing of National Mass Metering Programme...

After 22 years, Nigeria's insurance sector finally experienced a regulatory transformation as President Bola Tinubu assented to the Nigerian Insurance Industry Reform Bill...

Over the last three years, there has been a rapid rise in the number of Financial Technology ("Fintech") companies in Nigeria. Within the last three years the number of Fintech...

The end product of every litigation is a judgment which determines the right and obligations of the parties in respect of the cause of action subject to the right to appeal.

On the 29th of April, 2021, the Central Bank of Nigeria (" CBN"), the apex regulatory body for banks and other financial institutions in Nigeria created under the CBN Act 2007 ("CBN Act")...

The Nigerian economy has experienced a slow return to normalcy in recent months. A recent economic update published by the World Bank projected that the Country's economy is expected to grow...

In February 2024, the Nigerian equities market faced volatility, resulting in a N1.3 trillion loss for investors. The NGX All Share Index depreciated by 2.4%, breaking a four-month growth streak.

The move to allow retirement savings account ("RSA") holders, to finance residential mortgage with part of their pension funds, has its origin in the Pension Reform Act of 2014 (the "Act").

In January 2026, the Nigerian Securities and Exchange Commission (the "Commission") issued a circular that significantly increased the minimum capital requirements for Capital Market Operators (CMOs).

Nigeria's Securities and Exchange Commission has introduced new capital adequacy rules for fund managers and private capital participants, establishing tiered minimum capital requirements based on assets under management. The guidelines clarify what constitutes qualifying capital, outline compliance pathways including cash injection and securities transfer, and set a June 2027 deadline for full implementation.

In recent years, crowdfunding has gained traction as an attractive investment option in Nigeria, offering a novel approach for entrepreneurs to raise capital and for investors to diversify their portfolios.

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

The increasing digitalisation of global commerce fundamentally transforms how Trade Finance is deployed and accessed by businesses. The International Chamber of Commerce (“the ICC”) defines Trade Finance as the invisible bridge that makes global trade flow. Trade Finance connects entities across continents, mitigates payment risks and is enzymatic to market progression and economic stability.

In Nigeria's dynamic startup ecosystem, founders face a critical decision when raising capital: should they pursue debt financing with its immediate tax benefits through deductible interest expenses, or opt for equity financing that offers long-term investor incentives like capital gains tax exemptions and investment tax credits? This analysis examines how tax implications influence capital structure decisions for Nigerian startups at different growth stages.

Nigeria's fintech sector has entered a critical phase of regulatory maturation. Regulatory activities in Nigeria's financial technology ("Fintech")...

A ship mortgage is one of the principal instruments through which vessels are financed in international and domestic trade.

The AMCON Bill was signed into law on the 9th day of July, 2010 as an Act to establish the Asset Management Corporation of Nigeria for the purpose of efficiently resolving the non-performing loan assets of Banks in Nigeria and for related matters.