Financial Intermediation

We act as trusted independent and real-time advisors to financial institutions like banks as well as a variety of sophisticated and institutional investors, including investment banking firms, venture capital firms, accelerators and incubators, angel investors, endowments, pension funds and insurance firms. Our financial intermediation practice combines deep industry knowledge with comprehensive legal expertise, serving clients across Nigeria and Africa. We provide strategic counsel on Corporate & Private Banking, Fund Formation & Fund Operations, Legal Due Diligence, Mergers & Acquisitions, helping businesses navigate complex regulatory frameworks and achieve their commercial objectives.

Our team understands the unique challenges facing companies in this sector and delivers practical, business-focused solutions that protect client interests while facilitating growth and innovation. With extensive experience representing leading companies, financial institutions, and investors in financial intermediation matters, Balogun Harold has established itself as a trusted advisor in this sector. Our team's deep understanding of Nigerian law, combined with international best practices, enables us to deliver strategic counsel that helps clients maintain competitive advantage while ensuring regulatory compliance. We work closely with clients to develop comprehensive legal strategies that align with their business goals and support long-term success in Nigeria's dynamic market. Our financial intermediation practice combines deep industry knowledge with comprehensive legal expertise, serving clients across Nigeria and Africa. We provide strategic counsel on Corporate & Private Banking, Fund Formation & Fund Operations, Legal Due Diligence, Mergers & Acquisitions, Regulatory Guidance & Licenses, Leveraged & Acquisition Finance, helping businesses navigate complex regulatory frameworks and achieve their commercial objectives.

Our team understands the unique challenges facing companies in this sector and delivers practical, business-focused solutions that protect client interests while facilitating growth and innovation. We work with leading corporations, financial institutions, and investors to structure transactions, ensure regulatory compliance, and manage legal risks effectively. With extensive experience representing clients in financial intermediation matters, Balogun Harold has established itself as a trusted advisor in this sector. Our team's deep understanding of Nigerian law, combined with international best practices, enables us to deliver strategic counsel that helps clients maintain competitive advantage while ensuring regulatory compliance. We work closely with clients to develop comprehensive legal strategies that align with their business goals and support long-term success in Nigeria's dynamic market. Our approach emphasizes proactive risk management, regulatory compliance, and strategic planning, enabling clients to make informed decisions and achieve their business objectives.

20+
Transactions
$5B+
Deal Value
30+
Years of Experience

We support our Clients with:

Notable Experience

Partial Risk Guaranteed Standby Letter of Credit

Advised a leading investment bank on a Partial Risk Guaranteed Standby Letter of Credit to be issued by the investment bank acting as L/C Issuing Bank under a USD$150 million Reimbursement and Credit Agreement;

Oil and Gas Asset Acquisition Financing

Advised an indigenous commercial bank in relation to a USD$ 200 Million financing to be provided in conjunction with an international financial institution for the acquisition of oil and gas assets;

Broadband Company Refinance Facility

Advised on the USD100million Refinance Facility to an indigenous broadband company to refinance and restructure its existing debt obligations of circa USD80million and fund the construction of a data center;

Diversified Business Group Debt Refinancing

Advised on US$ 60m debt refinancing of a diversified business group with interests in pharmaceutical, energy, industrial plastic packaging, importation and distribution of consumer goods as well as the agricultural sectors;

ECA-Backed Real Estate Development Financing

Advised on US$107 million ECA-backed financing for the construction and development of the first phase of a mixed use real estate development.

Insights & Updates

Showing 88 results
Article

Which Banks & Private Equity Firms are exempted from Merger Clearance under Section 92(3)?

Section 92(3) of the Federal Competition and Consumer Protection Act ( the “Act”) suggests that, certain types of "acquisition" transactions by banks and private equity/ venture capital firms[1] (“Private Equity Firms") will be exempt from merger by the Federal Competition and Consumer Protection (the "Commission"/"FCCPC").  

March 25, 2023Financial Intermediation
Article

Mini-Bid Licensing Rounds 2022 - A Highlight of the Bid Submission Regulations for Offshore Petroleum Prospecting Licenses in Nigeria

On December 21, 2022, the Federal Government of Nigeria through the Nigerian Upstream Petroleum Regulatory Commission (the “Commission”) announced licensing rounds for seven (7) offshore blocks covering an area of approximately 6,700 km2 in water depths of 1,150m to 3,100m. This legal update summaries the legal framework, bidding procedure and the eligibility requirements for participating in the licensing round.

December 28, 2022Financial Intermediation
Article

Avoiding Permanent Establishment Risk - Nigeria's New Dependent Agents Rule

Presidential Order 5 has thrown up an array of contracting structures between local promoters and foreign OEMs and partners looking to bid for government contracts. These contractual arrangements are increasingly subject to litigation both from a taxation point of view and from the standpoint of counterparty liability and risk. Nigeria wholly consumes foreign technology, and as such, it is expected that such collaborations will continue.

December 7, 2022Financial Intermediation
Article

Operational Guidelines for Representative Offices of Foreign Banks

Challenger banks now have a window to establish a representative office in Nigeria. This is because of the newly proposed CBN Guideline on the Regulation of Representative Offices of Foreign Banks in Nigeria (the “Regulations”).

November 4, 2022Financial Intermediation
Article

What is a Permanent Establishment? Do you Have One?

If a foreign business has a Nigeria permanent establishment (PE) then the profits of the business that are attributable to that PE, either directly or indirectly, are chargeable to Nigeria tax.

November 4, 2022Financial Intermediation
Article

Avoiding Permanent Establishment Risk - Nigeria's New Dependent Agents Rule

Presidential Order 5 has thrown up an array of contracting structures between local promoters and foreign OEMs and partners looking to bid for government contracts. These contractual arrangements are increasingly subject of litigation both from a taxation point of view and from the standpoint of counterparty liability and risk. Nigeria wholly consumes foreign technology and as such it is expected that such collaborations will continue.

July 15, 2022Financial Intermediation
Article

Rising Inflation & the Interest Rate Hike by The Central Bank – A Primer

There has been a palpable increase in the prices of goods and services in Nigeria, in recent time. The Central Bank of Nigeria (the “CBN”) is now taking steps to address the situation and to maintain price stability[1]. One of the steps the CBN has taken to is to increase the Monetary Policy Rate, by 150 basis points, from 11.5% to 13%.On July 19, 2022, for the second time in the year, the MPC hiked the Monetary Policy Rate by 100bps to 14.00%.

June 6, 2022Financial Intermediation
Article

A Highlight of Development Finance Programmes by the Central Bank of Nigeria

In furtherance of its developmental functions under section 31 of the CBN Act, the Central Bank of Nigeria (the “CBN”) has vastly expanded its lending programs to the private sector in a bit to expand productive capacity, locally. The below summarises some of the key intervention programmes of the CBN across sectors

June 2, 2022Financial Intermediation
Article

Private Equity Co-Investments - The New Regulations for Pension Funds

Nigeria’s Pension Regulator, Pencom, has recently issued regulations permitting pension funds to co-invest in private equity funds with the expectation that, allowing pension funds to co-invest with qualifying private equity funds will increase pension fund exposure to private equity. Expectedly, the Regulations prescribe minimum co-investment requirements, with the intent of ensuring the safety of retirement savings.

June 2, 2022Financial Intermediation
Article

CBN's RT200 Non-Oil Export Proceeds Repatriation Rebate Scheme

Nigeria’s Central Bank (the “CBN”) aims to increase the country’s foreign reserves by $200 billion in FX earnings from non-oil proceeds over the next (5) five years under a new export proceeds repatriation scheme.

May 5, 2022Financial Intermediation
Article

A Primer on the Rules For Setting Up Private Equity Funds in Nigeria

Many of the private equity funds set-up by Nigerian sponsors are domiciled offshore.[1] However, the SEC in Nigeria has published rules relating to the formation of private equity funds in Nigeria. As of December 2021, only 10 private equity funds have been authorised in Nigeria.

May 2, 2022Financial Intermediation
Article

Setting up a Venture Capital Fund in Nigeria – A Primer

Many of the venture capital funds set-up by Nigerian sponsors are tech-focused and are domiciled offshore.[1] As of December 2021, no venture capital fund has been registered with the SEC in Nigeria.

May 2, 2022Financial Intermediation

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