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Monthly Statement of Assets and Liabilities is one of the financial reports published by the Central Bank of Nigerian (C.B.N). It is an abridged balance sheet based on monthly accounts representing unaudited financial results and operations of the CBN as at the last day of each month. It is prepared by Finance Department of the CBN, Gazetted and printed by the Federal Government Printers and obtainable from all CBN locations and website.

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Facts : 1/1/1990
Guidlines for Licensed Banks:In 1990, the CBN introduced a set of Prudential guidelines for licensed banks which were complimentary to the capital adequacy requirement and statement of accounting standards. The guidelines spelt out the criteria to be adopted by banks in classifying non-performing loans.
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