09-46235401 09-46236418 October 26, 2009 Ref: BSD/DIR/GEN/CIR/03/024 CIRCULAR TO ALL BANKS Publication of Un-Audited Accounts of Banks as at September 30, 2009 Following the conclusion of the special examination on the deposit money banks in Nigeria, banks are hereby required to recognize the examiners' loan loss provision and fully provide for same in their accounts as at September 30, 2009. Therefore banks are required to publish their un-audited accounts as at September 30, 2009 latest by October, 2009. Banks are directed to adopt the attached format and ensure that their un-audited financial statements as at September 30, 2009 are published on or before the October 31, 2009 accordingly.

It should be noted that banks that have already published their September 2009 un-audited accounts are required to re-publish the accounts in line with the attached format. SAMUEL A. ONI DIRECTOR OF BANKING SUPERVISION

Format For Un-Audited Accounts As At September 30, 2009 Balance Sheet As At September 30, 2009

GROUP	GROUP	BANK	BANK
September	September	September	September
ASSETS	2009	2008	2009	2008
Cash & Balances with CBN	X	X	X	X
Due from Other Banks & Fin. Inst	X	X	X	X
Short Term Investments	X	X	X	X
Bills Discounted	X	X	X	X
Loans and Advances	X	X	X	X
Advances under Finance Lease	X	X	X	X
Deferred Taxation	X	X	X	X
Other Assets	X	X	X	X
Long term Investments	X	X	X	X
Investment properties	X	X	-	-
Fixed Assets	X	X	X	X
Intangibles	X	X	X	X
Total Assets	Xx	Xx	Xx	xx
LIABILITIES Deposits	X	X	X	X
Due to other banks and fin. Inst	X	X	X	X
Taxation	X	X	X	X
Deferred Taxation	X	X	X	X
Dividend payable	X	X	X	X
Other Liabilities	X	X	X	X
Long Term Borrowings	X	X	X	X
	X	X	X	X
CAPITAL AND RESERVES Capital	X	X	X	X
Reserves	X	X	X	X
Total Capital and Reserves	X	X	X	X
Minority interest	X	X
Total Liabilities	Xx	Xx	Xx	Xx
Off Balance Sheet Engagements & Contingencies	X	X	X	X

Profit And Loss For The Period Ended September 30, 2009

ITEM	GROUP September 2009	GROUP September 2008	BANK September 2009	BANK September 2008
Gross Earnings	XX	XX	XX	XX
Interest and Discount income	x	x	X	X
Interest Expense	(x)	(x)	(x)	(x)
Net Interest and Discount income	x	x	X	X
Other income	x	x	X	X
Operating Income	x	x	X	X
Operating Expenses	(x)	(x)	(x)	(x)
Provision for Risk Assets	(x)	(x)	(x)	(x)
Net Profit before Tax & Exceptional	X	X	X	X
Items Exceptional Items	X	X	X	X
Net profit(loss) before tax	X	X	X	X
Taxation	(x)	(x)	(x)	(x)
Profit (loss) after tax before extra	x	x	X	X
ordinary items Extraordinary items (net of tax)	x	x	X	X
Minority Interest	(X)	(X)
Profit after tax and minority interest	X	X	X	X

Key Financial Information ITEM	GROUP September 2009	GROUP September 2008	BANK September 2009	BANK September 2008
Total non-performing loans and	x	x	X	X
advances Total non-performing loans to total	%	%	%	%
loans and advances EPS (Basic)	x	x	X	X
EPS (Diluted)	x	x	X	X

Key Financial Information