logo
Menu
  • ABOUT

        • The Securities and Exchange Commission, SEC is a Government Agency Mandated to Regulate and Develop the Nigerian Capital Market

        • About Us
          • SEC Functions
          • Our History
          • Nigerian Capital Market Masterplan
          • Annual Reports
          • Careers
          • FAQ's
        • Organisational Relations
          • Procurement Process – Award of Contracts
          • Nigeria Sanctions Committe
          • International Relations
          • International Organisations of Securities Commissions
          • West Africa Securities Regulators Association
        • Our Structure
          • The Board
          • Organogram
          • Description of Directorates and Departments
        • Licensed Operators
          • Organisations and Individuals Registered By SEC
  • REGULATION
        • Laws & Rules
          • Investments and Securities Act
          • Rules
        • Request for an intepretation of a law, rule, code or guideline
        • New Innovation/Fintech Engagement Hub
        • Codes
          • Code of corporate governance for public companies
          • Code of Conduct for Trustees
          • Code of Conduct for Rating Agencies
          • Code of Conduct for Shareholders Associations
        • Other Guidelines
          • Corporate Governance Guidelines
          • Guidance on the implementation of sections 60-63 of ISA 2007
          • SEC Guidelines on Sustainable Financial Principles for the Capital Market
        • Enforcement
          • Companies Facing Enforcement Action
          • Litigation
          • Referred Cases
          • Administrative Proceedings Committee Matters
  • INVESTOR AREA
        • Investor Education Portal
        • WebinarsEducational Events/Webinars
        • Glossary of Capital Market Terms
        • FAQ's
        • Check if a company or person is registered to do investment business in Nigeria
        • Check if you have some unclaimed dividends
        • Report a Scam
  • OPERATORS AREA
        • E - Portal
        • Fees
          • Payments to SEC for Fees/Fines
        • FAQ's
        • Applications
          • Application Forms
          • Application Approval Decision Timelines
        • Application Guidelines
          • Registrable Functions - Requirements and Fees
          • Registration of Securities
          • Registration of IPOs (CIS, REIT, ETF), PE/VC, Infrastructure and Specialized Funds
        • Filing of Returns
          • Return Forms
          • Reporting Template On Sustainable Financial Principles For The Nigerian Capital Market
          • Anti-Money Laundering and Countering the Financing of Terrorism (AML/CFT) Returns
          • SEC National Balance of Payments Forms
            • Current Value (Position) of Foreign Investment Managed on Behalf of Nigerian Residents (USD))
            • Foreign Transactions on Behalf of Nigerian Residents
            • Domestic Transactions on Behalf of Non-Resident Investors
            • Ownership Structure of Nigerian Bonds
            • Ownership Structure of Nigerian Companies
        • Returns Guidelines/Checklists
          • Requirements for Filing of Returns by Capital Market Operators
          • Regulatory Returns Filing Calendar For Public Companies
  • RESEARCH AREA
        • Databases
          • Registered Capital Market Operators
          • Unclaimed Dividends
          • List of Registered Shareholders’ Associations
        • Capital Market Data
          • Statistical Bulletin
          • Net Asset Value
            • Weekly Net Asset Value For Collective Investment Schemes
            • Monthly Net Asset Values For Collective Investment Schemes
            • Monthly Net Asset Value For Exchange Traded Funds
          • Quarterly Update On Private Equity & Infrastructure Funds
          • Approved/Approved Transactions
        • Publications
          • Capital Market Masterplan
          • Nigerian Journal Of Securities Market
          • Nigerian Commodities Trading Ecosystem Bulletin
          • Weekly Economic Update
          • Bond Data and Research
          • Speeches and Presentations
  • CONTACT US

        • Contact Center:
          +234 (0) 2094621168 or +234 (0)
          2094621169 (8.30 am – 4pm)
          Email: sec@sec.gov.ng

           

        • Office Addresses:

          Head Office: SEC Towers Plot 272 Samuel Adesujo Ademulegun Street, Central Business District, Abuja.

          Lagos Zonal Office: 3 Idejo Street, (Opposite Icon House) Adeola Odeku Street, Victoria Island, Lagos State

          Kano Zonal Office: 4th Floor, African Alliance House , F1, Sani Abacha Way/ Airport Road. (Opposite KLM Airlines), Kano, Kano State

          Port Harcourt Zonal Office: 5b Isiah Odolu Street, GRA phase 2, Port Harcourt, Rivers State

        • Report an Operator

Guidance_on_the_implementation_of_sections_60-63_of_ISA_2007

SEC Guideline on Sec 60 – 63 of ISA 2007

PDF Loading...

Share this:

  • Email
  • Twitter
  • Facebook
  • WhatsApp
  • LinkedIn
  • Print

© Copyright 2024, Securities & Exchange Commission, Nigeria.

SEC Nigeria Data Privacy Policy



CONTACT US

SEC TOWERS,
Plot 272, Samuel Adesujo Ademulegun Street, Central Business District
P.M.B:315, Garki, Abuja
Phone: +2342094621168-9

Email: sec@sec.gov.ng

SEC MAIL