United Bank for Africa Plc (UBA) has secured an extension from the Nigerian Exchange Limited (NGX) to publish its audited financial statements for the first half of 2026, after regulatory approval from the Central Bank of Nigeria (CBN) delayed the release of the results.
The bank disclosed the development in a statement signed by Bili A. Odum, its Group Company Secretary and Legal Counsel, informing shareholders and the investing public of the potential delay in meeting the reporting timeline prescribed by NGX listing rules.
According to UBA, its Board of Directors had already considered and approved the group’s audited accounts and financial statements for the six months ended June 30, 2026. The approval was granted at a board meeting held on August 13, 2026.
However, the bank said the financial statements cannot be released until the necessary regulatory approval is obtained from the CBN.
“However, the approval of the Central Bank of Nigeria is required before the release of the results,” the statement said.
To accommodate the regulatory process, UBA said it applied to NGX for additional time to submit its H1 2026 results. The bank has now received approval to file the financial statements on or before September 30, 2026, subject to securing the required regulatory clearance for their publication.
The extension means investors and other stakeholders will have to wait beyond the normal reporting deadline for the bank’s latest financial performance.
UBA also reminded insiders that restrictions on trading in the bank’s securities remain in force during the current closed period.
“The Bank’s insiders are hereby reminded that the previously declared Closed Period in respect of transactions in the Bank’s securities remains in effect until twenty-four (24) hours after the publication of the Results,” the statement noted.
The closed-period restriction is intended to prevent insiders from trading in the bank’s shares while material financial information remains unpublished.
UBA’s disclosure comes as listed companies continue to comply with regulatory requirements governing the release of financial information to the Nigerian capital market. The bank said the H1 2026 results will be published once all requisite regulatory approvals have been obtained, with September 30 now serving as the extended filing deadline approved by NGX.
