Nigeria’s Sovereign Wealth Fund is composed of three distinct funds or windows, each with specific investment and development objectives. The Mace Online. Retrieved 7 May Creator: -. Guided by the Santiago principles, the NSIA has developed and put into practice frameworks for good corporate governance, risk management, transparency and accountability and this has manifested in its very early attractiveness as a credible partner to leading private investors, private equity funds and DFIs. Keywords: -.