Two leading Nigerian commercial lenders, United Bank for Africa Plc and Fidelity Bank Plc, have officially notified the Nigerian Exchange Limited and the investing public of potential delays in publishing their audited financial statements for the half-year ended 30 June 2026.
Both financial institutions confirmed obtaining approval from the NGX to extend their regulatory filing deadline to 30 September 2026, while awaiting final clearance from their primary regulator, the Central Bank of Nigeria.
Under NGX Post-Listing Rules, listed entities are required to file their half-year financial statements within 60 days following the end of the interim period, setting 29 August as the standard statutory deadline.
However, commercial banks, particularly those operating international subsidiaries or considering interim dividend payouts, are mandated by monetary guidelines to submit audited interim accounts to the apex bank for formal review and approval prior to public release.
In a corporate disclosure on Monday and dated 21 August 2026, UBA informed the market that its Board of Directors convened on 13 August 2026, and approved the bank’s financial statements for the half-year period.
