2018-09-27 | BSD/DIR/GEN/LAB/11/019/1The Central Bank of Nigeria's guidance notes outline capital requirements for non-interest financial institutions, including Islamic banks and windows within conventional banks. The notes define regulatory capital components, set eligibility criteria, and specify adjustments/deductions. The capital adequacy ratio is calculated using standard and supervisory discretion formula approaches, with the latter considering displaced commercial risk from unrestricted profit-sharing investment accounts.