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Investor Presentaiton

The Country and its institutions KPMG Business Organisation Labour and Social and Regulation Security Regulations The Nigerian Financial Tax System Services Industry Foreign Exchange Transactions Investment in Nigeria Accounting and Importation of Goods Exportation of Goods Auditing Requirements COVID-19 Economic and Fiscal Measures 1.4.28 The National Insurance Commission (NAICOM) NAICOM was established by the NAICOM Act, No. 1 of 1997 (now Cap N53, LFN, 2004) as the regulator of the Nigerian insurance industry. The functions of NAICOM listed in the NAICOM Act and the Insurance Act, Cap 117, LFN, 2004, include: • the establishment of standards for the conduct of insurance business in Nigeria; • • • • the regulation of transactions between insurers and re-insurers within and outside Nigeria; the approval of standards, conditions and warranties applicable to all classes of insurance business; acting as adviser to the Government on all insurance-related matters; the approval of rates of insurance premiums to be paid in respect of all classes of insurance business; the protection of insurance policy holders and beneficiaries and third parties to insurance contracts; and contribution to the educational programmes of the Chartered Insurance Institute of Nigeria and the West African Insurance Institute. NAICOM is supervised by the Federal Ministry of Finance. 1.4.29 Securities and Exchange Commission (SEC) The SEC was established in 1979 to regulate capital market activities in Nigeria. The enabling legislation of the SEC has undergone a number of revisions over the years, the latest being the enactment of the Investments and Securities Act (ISA), No. 29 of 2007 (which repealed and replaced the ISA No. 45 of 1999 (Cap 124, LFN, 2004)). The SEC is the apex regulatory organisation for the Nigerian capital market. Its functions include the: • regulation of investments and securities business in Nigeria as defined in the ISA; • registration and regulation of securities exchanges, capital trade points, futures, options and derivatives exchanges, commodity exchanges and any other recognised investment exchange; • regulation of all offers of securities by public companies and entities; • registration of securities of public companies; provision of assistance as may be deemed necessary to promoters and investors wishing to establish securities exchanges and capital trade points; • registration and regulation of the workings of venture capital funds and collective investment schemes in whatever form; • facilitation of the establishment of a nationwide system for securities trading in the Nigerian capital market in order to protect investors and maintain fair and orderly markets; • registration and regulation of securities depository companies, clearing and settlement companies, custodians of assets and securities, credit rating agencies and such other agencies and intermediaries; • promotion and registration of self-regulatory organisations, including securities exchanges, capital trade points and capital market trade associations to which it may delegate its powers; • • • review, approval and regulation of mergers, acquisitions and all forms of business combinations and affected transactions of all companies registered under the CAMA; calling for information from and inspection, conducting of inquiries and audits of securities exchanges, capital market operators, collective investment schemes and all other regulated entities; levying fees, penalties and administrative costs of proceedings or other charges on any person in relation to investments and securities business in Nigeria in accordance with the provisions of the ISA; intervention in the management and control of capital market operators which it considers failed, is failing or in crisis, including entering into the premises and doing whatsoever it deems necessary for the protection of investors; ⚫ seeking of judicial order to freeze the assets (including bank accounts) of any person whose assets were derived from the violation of the ISA, or any securities law or regulation in Nigeria or other jurisdictions; and • relating effectively with domestic and foreign regulators and supervisors of other financial institutions, including entering into co-operative agreement on matters of common interest. Investment in Nigeria Guide - 8th Edition 18
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