2014-11-06 | OFISD/MFB/FINA/DOC/07/2014

Instruction and Standards

The document outlines the format, rules, and components of the Master File, a predefined Excel-based returns template for rendering financial returns. It provides instructions on how to complete the Master File, including filling out the header, body, and footer sections, and formatting guidelines for cells and numbers. It also includes steps for completing specific schedules within the Master File, such as loan portfolio review, calculation of loan loss provision, and sectoral analysis of loans and advances.

Nigeria

Central Bank of Nigeria

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