1,126 results found

Nigeria's Central Bank has proposed sweeping reforms to its financial holding company framework, introducing stricter capital requirements, enhanced governance standards, and tighter controls on intra-group transactions. Will these changes strengthen the resilience of banking groups or impose excessive regulatory burdens on an already complex financial sector?

Real Estate Investment Trust (REIT) is primarily engaged in investing in income-generating real-estate assets or related assets

With the arrival of fintechs and other innovators on the banking scene, the way we bank and carry out financial transactions is constantly changing.

On March 12, 2026, the Central Bank of Nigeria issued a directive barring commercial banks from providing new loans and specific banking services to “large-ticket obligors” who have defaulted on their existing loan obligations.

A banking license is an official document or permit issued by the Central Bank of Nigeria (CBN) that grants legal permission for a financial institution to conduct banking business in Nigeria...

Adam Smith, had theorized that the concept of absolute advantage comes into play where one country would have complete economic advantage over another if it can produce the same amount...

The Central Bank of Nigeria (the "CBN") recently issued its Monetary, Credit, Foreign Trade, and Exchange Policy Guidelines for the fiscal years 2024 and 2025 (the "Policy Guidelines") which outline the CBN's...

On May 31, 2024, the Central Bank of Nigeria ("CBN") issued the Risk-Based Cybersecurity Framework and Guidelines for Deposit Money Banks and Payment Service Banks (the "Framework").

The perception about African economies appears to be changing as investors are increasingly taking an interest in participating in Africa's capital markets through the use of Depositary Receipts.

This document provides a comprehensive overview of regulatory guidelines, letters, circulars, and notifications issued by Nigerian financial authorities during June 2026. The compilation offers legal and financial professionals insights into the latest regulatory developments affecting banking, finance, and related sectors in Nigeria.

Data is considered one of the most valuable assets in the world today. The amount of data being collected has grown exponentially with the rapid growth of digital technologies and the interconnectedness of various industries.

The Central Bank of Nigeria ("CBN"), the National Pension Commission ("PenCom"), the Nigerian Immigration Service ("NIS"), the Federal Inland Revenue Service...

The traditional banking system was defined by structural inefficiencies which included high cost of transactions, limited financial access, lack of transparency, and most of all dawdling service delivery.

A government that offers land as security must contemplate the possibility that enforcement will place that land in someone else’s hands. If it later invokes overriding public interest to dispossess the purchaser simply because it wants the property back, the dispute concerns more than land administration. It concerns whether public power may be deployed to reverse the consequences of a commercial obligation.

On 17th August 2017, Nigeria became the 71st country that subscribed to the Organisation for Economic Co-operation and Development (OECD)'s...

On 28 January 2025, the Head of Tax Practice at AELEX, Mr. Theophilus Emuwa, voiced his concerns regarding the hidden non-tax costs that businesses in Nigeria face. He shared these insights...

Credit facilities contribute greatly to the advancement of businesses in Nigeria, as it affords small and medium enterprises opportunities to make an impact in the competitive market.

Nigeria is facing enormous economic challenges and needs massive revenue to meet existing obligations. The population is outgrowing the economy and critical steps are necessary to deal with revenue failure.