Official source page 134

"emolument" means any salary, wage, over-time or leave pay, commission, fee, bonus, gratuity, benefit, advantage (whether or not that advantage is capable of being turned into money or money's worth), allowance, pension or annuity paid, given or granted in respect of any employment or office; "foreign companies" or "foreign enterprises" means companies or enterprises in which the Government, its agencies or citizens of Nigeria or whose policies are determined by persons or organisations outside Nigeria; "liabilities" includes responsibilities according to law to satisfy a debt, duty or obligation quantifiable in monetary value, instant and contingent; "misconduct" means breach of the Oath of Allegiance or oath of office of a member or breach of the provisions of this Constitution or a misconduct of such nature as amounts to bribery or corruption or false declaration of assets and liabilities; "public office" means a person holding any of the offices specified in Part II of this Schedule; and "public office" shall not include the chairmanship or membership of ad hoc tribunals, commissions or committees Back to Page One Part II Public Officers for the purposes of the Code of conduct 1. The President of the Federation. 2. The Vice-President of the Federation. 3. The President and Deputy President of the Senate Speakers and Deputy Speaker of the House of Representatives and Speakers and Deputy Speakers of Houses of Assembly of States, and all members and staff of legislative houses. 4. Governors and Deputy Governors of States. 5. Chief Justice of Nigeria, Justices of the Supreme Court, President and Justices of the Court of Appeal, all other judicial officers and all staff of courts of law. 6. Attorney-General of the Federation and Attorney-General of each State. 7. Ministers of the Government of the Federation and Commissioners of the Governments of the States. 8. Chief of Defence Staff, Chief of Army Staff, Chief of Naval Staff, Chief of Air Staff and all members of the armed forces of the Federation. 9. Inspector-General of Police, Deputy Inspector-General of Police and all members of the Nigeria Police Force and other government security agencies established by law. 10. Secretary to the Government of the Federation, Head of the Civil service, Permanent Secretaries, Directors-Generals and all other persons in the civil service of the Federation or of the State. 11. Ambassadors, High Commissioners and other officers of Nigeria Missions abroad.