BANKING AND FINANCE LAW IN CAMEROON

COBAC RAISES THE SHARECAPITAL THRESHOLD FOR CEMAC CREDIT INSTITUTIONS (CAMEROON)

Through Regulation R-2025/02 dated December 10, 2025, COBAC has revised the minimum share capital requirements for credit institutions, replacing the thresholds set by the earlier Regulation R-2009/01.

Under the new regulations, minimum share capital for banks rises from 10 billion to 25 billion CFA francs, while financial institutions see an increase from 2 billion to 4 billion CFA francs.

Beyond establishing these capital thresholds, the Regulation outlines transitional measures allowing credit institutions time to meet the new requirements. Although the effective date is January 1, 2026, actual compliance timelines differ based on individual circumstances.

For establishments that come into operation after January 1, 2026, they must justify the minimum amounts above, released at the time of their creation.

Credit institutions operating as of January 1, 2026 have until January 1, 2027—a one-year grace period—to meet the new minimum share capital requirements. Institutions unable to comply by this date must submit a capital increase plan to COBAC's Secretary General by June 30, 2026. Even with an approved plan, all institutions must meet specified intermediate capital thresholds. Ultimately, the new minimum share capital requirements become fully enforceable on January 31, 2029, providing credit institutions ample time for compliance.

SHARE CAPITAL INCREASE FRAMEWORK FOR CREDIT INSTITUTIONS IN CAMEROON

Post January 1, 2026 Credit Institution Creation

Amount of share capital

Bank

25,000,000,000 CFA francs

Financial institution

4,000,000,000 CFA francs

Pre January 1, 2026-Credit Institution Creation

In the absence of a recovery plan

Minimum share capital as of January 1 , 2026

Minimum share capital as of January 1 , 2027

Bank

10,000,000,000

25,000,000,000

Financial institution

2,000,000,000

4,000,000,000

In the event of a recovery plan requested by the credit institution

Minimum amount of share capital as of January 31, 2026

Minimum amount of share capital as of January 31, 2027

Minimum amount of share capital as of January 31, 2028

Minimum amount of share capital as of January 31, 2029

Bank

14,000,000,000 CFA francs

18,000,000,000

22,000,000,000

25,000,000,000

Financial institution

2,000,000,000 CFA francs

3,000,000,000

3,500,000,000

4,000,000,000