Prudential Supervisory Reporting
Credit institutions authorised by the Central Bank of Ireland are required to comply with our prudential supervisory reporting requirements.
How to Report
Our online reporting system allows credit institutions to report pursuant to the Capital Requirements Directive (CRD) and International Financial Reporting Standards (IFRS).
Access the Online Reporting System
Reporting Templates
Our Reporting Templates can be downloaded by credit institutions.
Reporting Requirements & Dates
Prudential Reporting Requirements
Information on our prudential reporting requirements for credit institutions pursuant to the Capital Requirements Directive (CRD) and International Financial Reporting Standards (IFRS) is available in “
Banking Supervision Supervisory Reporting Requirements (September 2008)” .
Explanatory Information on XBRL
Explanatory information on our rules on the submission of XBRL instance documents for COREP and FINREP returns through the Online Reporting system is available in “Reporting CRD Returns to the Financial Regulator in XBRL (February 2008)”
Reporting Dates
Information on reporting dates for the current year is available in our 
Schedule of Reporting Dates 2010.xls
COREP and FINREP Returns
Validation checks are applied in the Online Reporting System for COREP and FINREP Returns. Information on these validation checks is provided in the relevant files below.
Transaction Reporting
Credit institutions have an obligation to report certain transactions in financial instruments to the Central Bank of Ireland under Section 112 of the European Communities (Markets in Financial Instruments) Regulations, 2007 (S.I. No. 60 of 2007) (as amended).
The Markets Supervision Department of the Central Bank of Ireland is responsible for the receipt and monitoring of these transaction reports. Credit institutions that have an obligation to submit transaction reports to the Central Bank of Ireland should refer to our Transaction Reporting User Guide
How to Report
Credit institutions are required to submit transaction reports electronically on the Central Bank of Ireland's online reporting system, as soon as possible and no later than the close of the day following the day on which the transaction was executed.
Credit institutions can enter data into the Central Bank of Ireland's online reporting system either by online entry or by uploading an XML file in the specified format. The XML Schemas to be used for transaction reporting to the Central Bank of Ireland is available on our website. Download the XML Schemas
Contents of the Transaction Report
The list of fields requiring completion in a transaction report is set out in our Transaction Reporting User Guide. This guide also provides some additional guidelines on how certain fields should be populated and guidelines on how transactions in certain instruments, including over-the-counter derivatives, should be reported.
Validation
Where our validation process returns a submitted transaction report due to incorrect completion, this will not constitute the credit institution having satisfied its obligation to submit a transaction report. The credit institution will only satisfy this obligation when the correct transaction report is received.
Additional Reference Data
Where a transaction is executed on behalf of more than one client, each constituent transaction must be reported and each ultimate client identified.
Credit institutions are required to maintain a single reconciled database of clients, assigning client codes to each client. This is forwarded to the Central Bank of Ireland as reference data for interpreting the client codes provided in the transaction report.
In the absence of such a database, the credit institution is required to provide the full name and address of each client with each transaction.