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. 

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.

 

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, RPL 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.

How to Report 

The returns under the Impairment, Liquidity, Deposit Protection and Related Party Lending reporting frameworks are submitted via the Online Reporting System link.
See Guidance on Reporting Banking Returns in XML Format (Link -  GNS.4.4.3.5 Guidance on Reporting Banking Returns in XML Format).
GNS.4.4.3.5 XML Schemas - Supervisory Returns | zip 47 KB

FINREP Individual returns must be submitted via the ONR in XBRL format using the relevant EBA taxonomy for FINREP reporting under the ITS on Supervisory Reporting (see CRD IV reporting section above). 

 

Reporting Requirements & Dates 

Information on reporting dates for the current year is available in our Schedule of Reporting Dates 2017