Compliance Library

Nigerian Banking Regulation Reference Library

The regulations Nigerian microfinance banks, finance companies, and cooperatives are examined against — written for compliance officers and the MDs they brief, with a plain account of how FinovaMax handles each.

How to use this library

  1. TL;DR — one sentence: what the regulation requires.
  2. The regulation in brief — a refresher on the rule itself.
  3. How FinovaMax handles it — the controls and workflows that satisfy it.
  4. Practical implication — what it means for day-to-day operations.
  5. Citation source — where to verify in the primary regulation.
  6. Related entries — the rules that connect to this one.
1

BOFIA 2020 §19 — Insider Lending Restrictions

Statutory limits and disclosure on lending to directors, officers, and significant shareholders.

2

IFRS 9 — Expected Credit Loss (ECL)

The forward-looking, three-stage model that governs how loan provisions are computed.

3

NDPR / NDPA — Data Subject Rights & Breach Notification

Statutory data-subject rights, DPO appointment, and the 72-hour NDPC breach deadline.

4

NFIU CTR / STR Reporting

Cash and suspicious transaction reporting to the NFIU via goAML — accurate and on time.

5

NIBSS Reconciliation

Daily reconciliation of interbank NIP transactions to prevent disputes and leakage.

6

CBN KYC Tiering

The three-tier KYC framework that unlocks account functionality by verification depth.

7

CBN Data Localisation — Effective 1 January 2027

Payment transaction data must be stored and managed within Nigeria from 1 Jan 2027.

8

AML/CFT Compliance — The Operating Standard

Risk profiling, sanctions screening, transaction monitoring, and structured reporting.

9

Single Obligor Limit (SOL)

The cap on total credit exposure to any one borrower and their related entities.

10

Audit-Log Evidentiary Standards

Tamper-evident, traceable, ten-year audit logs that make every other claim defensible.

What's not in this library yet — by design

This first release covers the ten regulations most-cited by Nigerian MFBs, finance companies, and cooperatives evaluating core banking software. Planned for future expansion:

Take a single regulation deeper

We'll walk through your institution's specific exposure and how the platform responds.