Why it is on record
Nigeria's oldest bank — continuous operation since 1894.
Record held
Oldest surviving Nigerian company in continuous operation.
Banking · colonial · Founded 1894 (as Bank of British West Africa)
First Bank of Nigeria
Status: Operating (FBN Holdings).
Methodology
Tier 1 · primary
Courts. Gazettes. National archives.
Tier 2 · corroborating
OCCRP. HRW. BudgIT. TheCable.
Redline
Wikipedia is never a source.