Request for Submission of Q2 2026 Balance of Payments,
Capital Flows Returns, and Ownership Structure Information
Published: July 8, 2026
To: All Registrars, Brokers/Dealers, Fund Managers and Other Relevant Capital Market Operators
The Securities and Exchange Commission (SEC) hereby reminds all relevant Capital Market Operators of their obligation to submit Q2 2026 Ownership Structure and Capital Flows Returns in support of the compilation of Nigeria's Balance of Payments (BOP) and International Investment Position (IIP) statistics.
This exercise forms part of ongoing efforts to improve the quality, coverage, and reliability of Nigeria's external sector statistics. Accordingly, operators are required to provide quarterly data on:
- New equity and debt investments by residents and non-residents;
- Equity and debt holdings of non-residents in Nigerian entities and those of Nigerian residents in foreign entities;
- Investments arising from mergers, acquisitions, and other business combinations involving resident and non-resident entities; and
- Other cross-border capital market transactions.
Specifically, reporting entities are required to submit information on:
- Investments in newly issued equities and debt securities;
- Foreign portfolio investment holdings in Nigerian companies;
- Ownership interests arising from business combinations involving non-residents;
- Investments by multinational corporations in the Nigerian capital market;
- Equity investments held abroad by resident companies; and
- Bond investments held abroad by resident companies.
Importance of Compliance
Accurate and timely reporting is critical to the compilation of reliable BOP and IIP statistics. The Commission therefore directs all Fund Managers, Brokers/Dealers, Registrars, and other relevant Capital Market Operators to ensure full and timely compliance with this reporting requirement.
The Commission appreciates operators that have consistently complied with this requirement and acknowledges their contribution to this important national assignment. Kindly note that the submission of Ownership Structure and Capital Flows data is a continuous quarterly reporting obligation.
Operators are advised to carefully review the guidance accompanying each reporting template and ensure that all submissions are complete, accurate, and submitted within the stipulated timeline.
Q2 2026 Reporting Templates
A. Registrars
Ownership Structure of Nigerian Companies
https://forms.gle/Rcy6RFpSTr4EeDoh7
B. Brokers/Dealers
1. Domestic Transactions on Behalf of Non-Resident Investors
https://docs.google.com/forms/d/e/1FAIpQLSeDR3uqJzVLd6xgnmKTzvUH4xvr6BsqFm7nWcvSJsBXsC2uSQ/viewform?usp=header
2. Foreign Transactions on Behalf of Nigerian Residents
https://docs.google.com/forms/d/e/1FAIpQLSdpYxyXFLx2vjniLyN4nWM1KOTnz5swZ5o6Eu9mpIruucvCRA/viewform?usp=header
3. Current Value (Position) of Foreign Investments Managed on Behalf of Nigerian Residents (US$)
https://docs.google.com/forms/d/e/1FAIpQLSfW_1TmuMh9_-T4DL-6q3faq4Lkss1ykIPpRXzVriweRDojAg/viewform?usp=header
C. Fund Managers
1. Domestic Transactions on Behalf of Non-Resident Investors
https://docs.google.com/forms/d/e/1FAIpQLSeDR3uqJzVLd6xgnmKTzvUH4xvr6BsqFm7nWcvSJsBXsC2uSQ/viewform?usp=header
2. Foreign Transactions on Behalf of Nigerian Residents
https://docs.google.com/forms/d/e/1FAIpQLSdpYxyXFLx2vjniLyN4nWM1KOTnz5swZ5o6Eu9mpIruucvCRA/viewform?usp=header
3. Current Value (Position) of Foreign Investments Managed on Behalf of Nigerian Residents (US$)
https://docs.google.com/forms/d/e/1FAIpQLSfW_1TmuMh9_-T4DL-6q3faq4Lkss1ykIPpRXzVriweRDojAg/viewform?usp=header
Submission Deadline
Kindly ensure that all Q2 2026 returns are submitted to the Commission on or before Friday, 10 July 2026.
The Commission looks forward to your continued cooperation and prompt compliance.
Thank you.
Securities and Exchange Commission