Upvote:1
Both. You produce the company statements because theyβre the sponsor. However if it a huge internationally known organization like Microsoft or Shell or Google, a bank statement from the company is not required. The letter of sponsorship is enough.
You produce your statements to show your financial position in Nigeria which will demonstrate youβre comfortable enough in Nigeria not to overstay/abscond.
See: Should I submit bank statements when applying for a UK Visa? What do they say about me? which is applicable although written for UK applicants.