Regulatory Requirements and Guidance for Credit Institutions Credit Institutions are required to comply with the Central Bank of Ireland's prudential requirements and guidance standards. Prudential Requirements Implementation of Competent Authority Discretions and Options in the CRR and CRD | pdf 1468 KB Policy on Management of Country Risk - August 2013 | pdf 687 KB Impairment Provisions for Credit Exposures - 26 October 2005 | pdf 122 KB Authorisation & Supervision Requirements Policy Statement on the Authorisation of Branches of Non-EEA Credit Institutions Under Section 9A of the Central Bank Act 1971 | pdf 976 KB Corporate Governance Requirements for Credit Institutions 2015 | pdf 850 KB Commercial Paper Notice | pdf 20 KB Guidance Withdrawal of Policy Statement EBA Remuneration Guidelines Proportionality - 17 January 2022 | pdf 275 KB Notice - Setting of a common threshold for the individual valuation of collateral used for NPEs | pdf 75 KB Notice - Withdrawal of Central Bank Valuation Guidelines | pdf 141 KB Internal Guideline - Sustainable Mortgage Arrears Solution | pdf 550 KB Policy Statement – Withdrawal of Impairment Provisioning and Disclosure Guidelines | pdf 268 KB Impairment Provisioning and Disclosure Guidelines - May 2013 | pdf 1365 KB Regulatory Notices The following Regulatory Notices are applicable only to Designated Credit Institutions following enactment of the Asset Covered Securities Amendment Act 2007. Please note that the S.I. 414/2023 has transposed the Covered Bond Directive (2019/2162). Public Credit Asset Covered securities Act 2001 Regulatory Notice (Section 30(15) and 45(15)) 2007 | pdf 14 KB Asset Covered securities Act 2001 Regulatory Notice (Section 32(10) and 47(10)) 2007 | pdf 30 KB Asset Covered securities Act 2001 Regulatory Notice (Section 47(12)) 2007 | pdf 27 KB Asset Covered securities Act 2001 Regulatory Notice (Section 48(4)) 2007 | pdf 14 KB Asset Covered securities Act 2001 Regulatory Notice (Section 50(9)) 2014 | pdf 232 KB Asset Covered securities Act 2001 Regulatory Notice (Section 56(3) and (5)) 2007 | pdf 15 KB Asset Covered securities Act 2001 Amended Regulatory Notice (Section 59(6)) | pdf 21 KB Residential Mortgage Asset Covered securities Act 2001 Regulatory Notice (Section 30(15) and 45(15)) 2007 | pdf 14 KB Asset Covered Securities Act 2001 Regulatory Notice (Secion 31(1)) 2012 | pdf 29 KB Asset Covered securities Act 2001 Regulatory Notice (Section 32(10) and 47(10)) 2007 | pdf 30 KB Asset Covered securities Act 2001 Regulatory Notice (Sections 35 (9B) and 41 (B)) 2014 | pdf 230 KB Asset Covered securities Act 2001 Regulatory Notice (Section 41(1) and 41A(7)) 2011 | pdf 7300 KB Asset Covered securities Act 2001 Regulatory Notice (Section 41(3) and (5)) 2007 | pdf 15 KB Asset Covered securities Act 2001 Regulatory Notice (Section 41A(4), (5) and (7)) 2011 | pdf 1091 KB Asset Covered securities Act 2001 Amended Regulatory Notice (Section 59(6)) | pdf 21 KB Commercial Mortgage Asset Covered securities Act 2001 Regulatory Notice (Section 30(15) and 41B) 2008 | pdf 13 KB Asset Covered securities Act 2001 Regulatory Notice (Section 32(10) and 41B) 2008 | pdf 30 KB Asset Covered securities Act 2001 Regulatory Notice (Section 41(1), 41A(7) and 41B) 2008 | pdf 45 KB Asset Covered securities Act 2001 Regulatory Notice (Section 41(3), (5) and 41B) 2008 | pdf 14 KB Asset Covered securities Act 2001 Regulatory Notice (Section 41A(4), (5) and (7)) 2011 | pdf 1091 KB Asset Covered securities Act 2001 Amended Regulatory Notice (Section 59(6)) | pdf 21 KB Asset Covered securities Act 2001 Regulatory Notice (Sections 35 (9B) and 41 (B)) 2014 | pdf 230 KB Lending to Related Parties/Connected Persons Code of Practice on Lending to Related Parties July 2022 | pdf 688 KB Notes on Compilation | pdf 1796 KB