Transcription of CENTRAL BANK OF NIGERIA
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CENTRAL BANK OF NIGERIA
CENTRAL bank OF NIGERIA PRUDENTIAL GUIDELINES FOR DEPOSIT MONEY BANKS IN NIGERIA EFFECTIVE: 1 JULY 2010 2 CONTENTS Introduction 6 Definitions 8 Risk Management 11 Credit policy duly approved by board of directors 11 Limit on exposure to a single obligor/ connected lending 11 Credit concentration policies 11 Exposures to directors and their related interests 12 Disclosure of insider-related credits in financial statement 13 Bankers Acceptances and Commercial Papers 13 Basic Information on Borrowers 13 Minimum information on credit print-outs 14 Minimum contents of credit files 14
2 CONTENTS 1.0 Introduction 6 2.0 Definitions 8 3.0 Risk Management 11 3.1 Credit policy duly approved by board of directors 11 3.2 Limit on exposure to a single obligor/ connected lending 11
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