2021-10-27
The National Bank of Angola issued Instruction No. 20/2021 to establish technical specifications for calculating and reporting the leverage ratio for Banking Financial Institutions under its supervision. The directive mandates quarterly individual and consolidated reporting of Tier 1 capital against total exposure, with a transitional monthly/quarterly schedule until August 2022 and full quarterly reporting from September 2022 onward. It further defines risk classifications, exposure exclusions, and off-balance sheet treatment while imposing sanctions for non-compliance.