Reporting Requirements for MiFID Investment Firms

Notice | Important Reporting Information in relation to Investment Firms Regulation (IFR) Reporting


This section of the website provides information on prudential returns submitted by MiFID investment firms. You will find information on the following items on this page:

  • Reporting requirements for MiFID investment firms
  • Reporting guidance notes
  • Reporting requirements for external auditors
  • An overview of the Central Bank Portal
  • An overview of the transaction reporting process for MiFID investment firms

Reporting Requirements for MiFID Investment Firms

MiFID investment firms are required to report certain information on a periodic basis. This information is required by relevant legislation, supplementary requirements and as advised in writing to the firm by the Central Bank of Ireland. We have included below a list of all returns applicable to MiFID firms. Included in this document is:

  • each return type and name
  • its scheduling requirements
  • the type of firm each return applies to, and
  • any available guidance notes/templates for each return
Reporting Requirements for MiFID Investment Firms | xls 33 KB

IFR Reporting

From the reporting period 31 December 2021 all MiFID investment firms subject to the reporting obligation under Article 54 of the IFR, should report using the templates in Commission Implementing Regulation (EU)  2021/2284 (as set out in the relevant Annexes) ;

In line with the legal mandate under Article 54(1) of the IFR, class two firms are required to report all of the following on a quarterly basis:

  • Level and composition of own funds
  • Own funds requirements
  • Own funds calculations
  • The level of activity in respect of the conditions set out under Article 12(1) of the IFR including the balance sheet and revenue break down by investment service and applicable K-factor
  • Concentration risk; and
  • Liquidity requirements.

In line with the legal mandate under Article 54 of the IFR class three firms are required to report on all of the following on an annual basis:

  • Level and composition of own funds;
  • Own funds requirements;
  • Own funds calculations;
  • The level of activity in respect of the conditions set out under Article 12(1) of the IFR including the balance sheet and revenue break down by investment service and applicable K-factor; and 
  • Liquidity requirements.

IFR Large Exposures Reporting

In accordance with Article 38 of the IFR, where the limits referred to in Article 37 IFR are exceeded, a MIFID investment firm shall notify the Central Bank of the amount of the excess, the name of the individual client concerned and, where applicable, the name of the group of connected clients concerned, without delay.

CRD IV/CRR Reporting

Class one minus MiFID investment firms should refer to this page for further details on their CRD IV/CRR reporting obligations.

Guidance Notes/Templates

Monthly Metrics Report - Guidance Note | pdf 778 KB Guidelines on Breach and Incident Reporting for MiFID Investment Firms | pdf 847 KB Breach and incident Reporting Form for MiFID Investment Firms (Part 2) | doc 43 KB CEBS Paper on the ICAAP for Smaller Institutions | pdf 253 KB Annual Conduct of Business Return V3 – Guidance Note | pdf 653 KB Investments Product Template V2 – Guidance Note | pdf 320 KB

How to Report Returns through the Central Bank Portal 

Firms are required to submit all returns electronically through the Central Bank Portal. 

View general guidance relating to the Central Bank Portal.

The reporting date and submission due date for the majority of returns are set by the Central Bank. However, certain returns are scheduled and submitted by the firm on an Ad-hoc basis. This should be completed in line with the following guidelines.

Central Bank Portal Ad Hoc Return Scheduling User Guide | pdf 1109 KB

Reporting Requirements of External Auditors

As part of the Central Bank’s prudential supervision of regulated financial institutions, the Central Bank may request to meet with firm’s external auditors. Engagement between the Central Bank and external auditors are governed by the external auditor protocol.

The Auditor Protocol | pdf 333 KB

MiFIR (Regulation (EU) No 600/2014 on Markets in Financial Instruments) Transaction Reporting

MiFIR introduced a new transaction reporting regime effective 3 January 2018. New standards and formats are prescribed in the legislation. The scope includes additional financial instruments, trading venues and reporting firms.

Please refer to the legislation including the

  • Commission Delegated Regulations;
  • Guidelines on Transaction Reporting, Order Record Keeping and Clock Synchronisation under MiFID II; and
  • MiFIR Reporting Instructions.

More Information

MiFIR Transaction Reporting Seminar 7 November 2016 | pdf 1007 KB ONR MiFIR Transaction Reporting User Procedure 8 March 2018 | pdf 1514 KB Operational and Technical Arrangements 14 July 2023 | pdf 869 KB Appendix 1 - 14 July 2023 | doc 38 KB Appendix 2 - 14 July 2023 | doc 36 KB MiFIR Transaction Reporting Error Omissions Notifications Operational and Technical Arrangements | pdf 452 KB Errors and Omissions Notification | xls 29 KB