Reporting Requirements for Credit Institutions  

CRD IV Reporting Requirements

Credit institutions authorised by the Central Bank of Ireland are required to comply the prudential reporting requirements set out under Regulation (EU) No 575/2013 (CRR) and the Implementing Technical Standard No 680/2014 on Supervisory Reporting. The current legislative basis for each CRD IV return type is set out below:

 

Return Type

CRR Article

Binding Technical Standard

COREP

99 (1)

ITS No 680 of 2014

IP Losses

101 (1)

ITS No 680 of 2014

Leverage Ratio

430 (1)

ITS No 680 of 2014

FINREP (Cons)

Articles 99 (2) and (3)

ITS No 680 of 2014

Large Exposures

Articles 394 (1) and (2)

ITS No 680 of 2014

LCR Reporting

Article 415

ITS No 680 of 2014

Stable Funding Reporting

Article 415

ITS No 680 of 2014

Asset Encumbrance

Article 100

ITS No 680 of 2014

Funding Plans

Response to ESRB Recommendation 2012/02 on the funding of credit institutions

N/A

ITS on Supervisory Reporting and EBA Taxonomy releases:

The current version of the Implementing Technical Standard (ITS) on Supervisory Reporting No. 680/2014 (as published in the EU Official Journal) is available on the European Commission’s website

Additional information on the CRD IV Supervisory Reporting Requirements including responses to relevant Q&As on supervisory reporting is available on the European Banking Authority’s (EBA) website.

Information on the relevant taxonomy releases including the template filing rules, Data Point Model (DPM) and applicable validation rules is available on the European Banking Authority’s (EBA) website.

The table below provides information on the EBA taxonomy releases that will apply for each reporting date and return type up the end of 2014.

Large Exposures Reporting – New Client Codes

Credit institutions reporting new clients (or changing client type e.g. from a connected client to a group or unconnected client) should complete the New Clients Information schedule (below) and submit it to lex.return@centralbank.ie credit institutions will then be issued with new codes.

Reporting credit institutions should submit one request for codes per quarter. The request must be made between the reference date of the return and five days before the return remittance date. We cannot guarantee that requests for codes after this window will be processed in time to ensure submission within regulatory deadlines. In such instances, the reporting entity will be responsible for any resulting late submissions.

New Clients Information Schedule

How to report

All CRD IV regulatory returns must be uploaded to the ONR in eXtensible Business Reporting Language (XBRL) format using the relevant EBA taxonomies referred to in the previous section. This document outlines the procedure for uploading XBRL files to the test and live Online Reporting system (ONR).

Online Reporting System CRD IV XBRL File Upload User Procedure Document

 

Central Bank Additional Reporting Requirements Reporting Templates

In addition, reporting information related to FINREP Individual, Deposit Protection, Impairment Provisions, Liquidity Risk, Related Party Lending and Reporting on Sectoral Limits is required under domestic Central Bank legislation and Codes of Practice.

 

Reporting Templates

The Reporting Templates can be downloaded by credit institutions. 

Validation checks are applied in the Online Reporting System for these reporting templates.   Details on these validation checks is provided below.

 The documents for the ‘Report on sectoral limits’ are available below. 

 

Related Party Lending

The Code of Practice on Related Party Lending was updated on 27th June 2013 and came into force on 1 July 2013.

Please find links to the resultant Related Party Lending Return, Compilation Notes, New Clients Information Schedule, Related Party Lending (in excess of €1m) Questionnaire and RPL FAQs.

Credit institutions should apply for necessary codes using the RPL information Schedule (see link above) and by submitting it to lex.return@centralbank.ie credit institutions will then be issued with the necessary codes. Individuals i.e. Directors, Senior Managers & Significant Shareholders with connected clients will require an entity “C” code which can also be acquired using the RPL information Schedule and by submitting it to lex.return@centralbank.ie

Reporting credit institutions should submit one request for codes per quarter. The request must be made between the reference date of the return and five days before the return remittance date. We cannot guarantee that requests for codes after this window will be processed in time to ensure submission within regulatory deadlines. In such instances, the reporting entity will be responsible for any resulting late submissions.

Reporting Requirements & Dates

Information on reporting dates for the current year is available in our Schedule of Reporting Dates 2014

Please note that this file does not include the amended FINREP reporting and remittance dates for credit institutions that have a financial year end that is not December.