Nigeria: Finance and Banking

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Finance law and banking law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital adequacy, BASEL, acquisition finance, debt capital markets, fund finance, islamic finance, securitization and structured finance.

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.

Nigeria Finance

PL

Pavestones Legal

The Legal Requirements for the Operation of Payment Services by Financial Technology Companies in Nigeria

Financial technology (fintech) is the use of technology to render financial services. Companies that render financial technology services are commonly known as fintech companies.

Nigeria Finance

C

Candelp

Central Bank Policies In Nigeria And Kenya: An Accountant's Perspective On The Financial And Legal Implications

As an accountant working in a legal firm, I have a unique perspective on the financial and legal implications of central bank policies in Nigeria and Kenya.

Nigeria Finance

Gresyndale Legal

Sale Of Foreign Exchange To Bureaux De Change Operators In The Nigerian Foreign Exchange Market

Prior to November 2024, Bureaux de Change operators ("BDCs") could not access the Nigerian Foreign Exchange Market ("NFEM") to purchase foreign exchange ("FX") for sale to their customers.

Nigeria Finance

UU

Udo Udoma & Belo-Osagie

An Overview Of The Regulatory Changes In The Nigerian Banking & Finance Sector In 2024 And Outlook For 2025

Nigeria Finance

UU

Udo Udoma & Belo-Osagie

An Update Of The Review Of The Nigerian Foreign Exchange (FX) Code

Nigeria Finance

SA

S.P.A. Ajibade & Co.

Regulatory Update: Central Bank Of Nigeria Launches The Nigerian Foreign Exchange Code (FX Code)

Nigeria Finance

SA

S.P.A. Ajibade & Co.

IFRS Sustainability Standards: Nigeria's Implementation Roadmap

Nigeria Finance

M

Forvis Mazars

Erroneous Bank Transfer: How To Recover Mistakenly Transferred Funds Legally

Nigeria Finance

TT

The Trusted Advisors

Market Entry In Nigeria

Nigeria Finance

BH

Balogun Harold

Setting Up A Non-Interest Bank In Nigeria

Nigeria Finance

PL

Pavestones Legal

Famsville: Finance Regulatory Updates (January 2025)

Nigeria Finance

FS

Famsville Solicitors

Hanging In The Balance: Securing A Company's Debt By A Fixed Or Floating Charge?

Nigeria Finance

SA

S.P.A. Ajibade & Co.

SME Loans And Equity Instruments As A Means Of De-risking SME Finance And Increasing Market Liquidity

Nigeria Finance

SB

Stren & Blan Partners

The Breakdown Of CAC Share Capital Threshold For Company Registration In Nigeria

Nigeria Commercial

Adeola Oyinlade & Co

FIRS v. Agromix Nig. Ltd. (2024) 87TLRN 1; Can Tax Authorities' Assess Nigerian Companies' Income Tax On The Basis Of The Value Of Company's Assets?

GE

G ELIAS

Investment And Securities Act 2024: The Major Highlights Of The Nigeria's New Investment Law

Nigeria Commercial

Adeola Oyinlade & Co

International Human Rights Day 2024 – Our Rights, Our Future, Right Now: How We Show Up (Video)

Nigeria Government

Adeola Oyinlade & Co

The Rights Of Landlords And Tenants

Nigeria Real Estate

OA

Olisa Agbakoba Legal (OAL)

Capital Adequacy/BASEL

An Overview Of The Regulatory Changes In The Nigerian Banking & Finance Sector In 2024 And Outlook For 2025

In 2024, the Nigerian banking and finance sector experienced significant regulatory changes driven by the Central Bank of Nigeria ("CBN").

Nigeria Finance

UU

Udo Udoma & Belo-Osagie

Beyond Banks And Debt Markets:as A More Flexible Alternative Financing Option For Businesses

Securing capital is integral to the growth of any business and companies typically explore two primary avenues: debt financing and equity financing. While debt financing often involves traditional banks and capital markets.

Nigeria Finance

TA

Tope Adebayo LP

Regulatory Update: Increase In The Minimum Share Capital Requirements For Banks

The Central Bank of Nigeria (CBN) recently unveiled the Banking Sector Recapitalization Programme 2024 (the "Programme") which mandates commercial, merchant, and non-interest banks to increase their minimum paid-in common equity capital before 31st March 2026.

Nigeria Finance

TA

Tope Adebayo LP

Islamic Finance In Nigeria: 2024 Year In Review And 2025 Outlook

Nigeria Finance

UU

Udo Udoma & Belo-Osagie

Differences Between Microfinance Banks And Money Lending Companies In Nigeria

Nigeria Finance

R

Resolution Law Firm

Exploring The Corporate Affairs Commission's Comprehensive Guidelines For Banking Sector Recapitalization

Nigeria Finance

SB

Stren & Blan Partners

An Overview Of The New Regime For Bureaux De Change Operations In Nigeria

Nigeria Finance

UU

Udo Udoma & Belo-Osagie

Exploring Viable Options For The Recapitalization Of Financial Institutions In The Nigerian Capital Market

Nigeria Finance

SB

Stren & Blan Partners

Unleashing Growth: The Role Of Financial Advisors In Nigeria's Recapitalised Banking Sector

Nigeria Finance

M

Forvis Mazars

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Debt Capital Markets

Doing Business In Nigeria: How To Register A Foreign-Owned Business In Nigeria

As Africa's largest economy and most populous nation, Nigeria continues to attract global interest as a strategic destination for investment.

Nigeria Government

Adeola Oyinlade & Co

Tax Compliance Checklist For Businesses In Nigeria

Operating a business in Nigeria entails more than the delivery of quality goods or services; it also demands strict adherence to applicable tax laws and regulations.

Adeola Oyinlade & Co

Investment And Securities Act 2024: The Major Highlights Of The Nigeria's New Investment Law

The investment and Securities Act (ISA) 2024 was signed into law by President Bola Tinubu in March 2025. The Act repealed the Investment and Securities Act (ISA) 2007.

Nigeria Commercial

Adeola Oyinlade & Co

An Update Of The Review Of The Nigerian Foreign Exchange (FX) Code

Nigeria Finance

SA

S.P.A. Ajibade & Co.

Hanging In The Balance: Securing A Company's Debt By A Fixed Or Floating Charge?

Nigeria Finance

SA

S.P.A. Ajibade & Co.

Beyond Banks And Debt Markets:as A More Flexible Alternative Financing Option For Businesses

Nigeria Finance

TA

Tope Adebayo LP

Is It Legal To Seize Another Person's Property To Offset A Debt?

Nigeria Litigation

NL

Nomos Legal Practice

Nature Of Garnishee Proceedings And Enforcement Of Judgment Debts In Nigeria

Nigeria Litigation

NL

Nomos Legal Practice

Debt Recovery In Nigeria: The Effective Strategies And Stages

Nigeria Insolvency

Adeola Oyinlade & Co

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Charges, Mortgages, Indemnities

Tax Compliance Checklist For Businesses In Nigeria

Operating a business in Nigeria entails more than the delivery of quality goods or services; it also demands strict adherence to applicable tax laws and regulations.

Adeola Oyinlade & Co

The Hidden Costs Of Doing Business In Nigeria: A Call For Reform

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...

A

AELEX

How To Perform A Legal Search At The Nigerian Land Registry

Conducting a legal search at the Nigerian Land Registry is one of the most important steps when buying property. It helps you confirm ownership...

Nigeria Real Estate

TT

The Trusted Advisors

Aviation: Finance And Leasing 2024

Nigeria Transport

SK

Streamsowers & Kohn

Demystifying Bank Charges: Legal Implications, Types, And Customer Rights

Nigeria Finance

TT

The Trusted Advisors

CBN Revocation Of Licences – KALEPRON ATTORNEYS' REVIEW

Nigeria Finance

KA

Kalepron Attorneys

Taxes Levied On Micro, Small And Medium Enterprises (SMEs)

Nigeria Commercial

KA

Kalepron Attorneys

Aviation Finance & Leasing 2024

Nigeria Transport

TT

The Trusted Advisors

An Overview Of CBN Guidelines For Mortgage Refinance Companies In Nigeria

Nigeria Finance

TT

The Trusted Advisors

See more

Financial Services

Doing Business In Nigeria: How To Register A Foreign-Owned Business In Nigeria

As Africa's largest economy and most populous nation, Nigeria continues to attract global interest as a strategic destination for investment.

Nigeria Government

Adeola Oyinlade & Co

Tax Compliance Checklist For Businesses In Nigeria

Operating a business in Nigeria entails more than the delivery of quality goods or services; it also demands strict adherence to applicable tax laws and regulations.

Adeola Oyinlade & Co

How The ISA 2025 Reshapes The Nigerian Virtual Asset Market

In early 2025, Nigeria's rapidly growing cryptocurrency sector reached a major turning point. After years of regulatory confusion and a well-known banking ban on crypto transactions, a new law changed everything. President Bola Ahmed Tinubu signed the Investments and Securities Act 2025 (ISA 2025) into law, officially recognizing digital assets and cryptocurrencies as securities. This landmark legislation replaces the previous 2007 statute and broadens the definition of "securities" in Section 3

Nigeria Technology

TA

Tope Adebayo LP

Financing Technology Infrastructure Projects In Nigeria: Legal And Regulatory Considerations

Nigeria Technology

PL

Pavestones Legal

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

Nigeria Finance

PL

Pavestones Legal

Investment And Securities Act 2024: The Major Highlights Of The Nigeria's New Investment Law

Nigeria Commercial

Adeola Oyinlade & Co

The Legal Requirements for the Operation of Payment Services by Financial Technology Companies in Nigeria

Nigeria Finance

C

Candelp

How To Protect Your Wealth In Nigeria: A Smart Guide For High-Net-Worth Individuals

Nigeria Wealth Mgt

Acuity Partners

The Impact Of The Central Bank Of Nigeria's (CBN) Regulations And Consumer Protection For FinTech Companies

Nigeria Consumer

Gresyndale Legal

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Latest Videos

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Lawspectives: Debt Recovery By Gabriel Cornelius (Video)

OA

Olisa Agbakoba Legal (OAL)

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