2015-06-29 | BSD/DIR/GEN/BAS/08/031/1The Central Bank of Nigeria (CBN) has issued new supervisory regulations for assessing the capital adequacy of Nigerian banks. Banks must maintain a minimum regulatory capital adequacy ratio (CAR) of 10%/15% and are subject to higher minimum requirements based on their risk profiles and management systems. The document outlines the components of Tier 1 and Tier 2 capital, deductions from capital, and provides an illustrative example of capital adequacy computation.