Reporting Requirements for Credit Institutions
CRD IV Reporting Requirements
Credit institutions and Class one minus MiFID investment firms 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 (ITS) 2021 451 on Supervisory Reporting 9. (Please refer to the Additional information on Data Point Model and Taxonomies for the ITS on supervisory reporting are available on the European Banking Authority's(EBA) website.
Reporting Dates
European Commission official journal for further detail.
Information on reporting dates for the current year is available in our Schedule of Reporting Dates 2024.
How to report
Format
All CRD IV regulatory returns must be uploaded to the Online Reporting System (ONR) in eXtensible Business Reporting Language (XBRL) format using the relevant EBA taxonomies referred to in the previous section.
Procedure
The procedure for uploading XBRL files to Online Reporting system (ONR).
Online Reporting System CRD IV XBRL File Upload User Procedure Document
Other reporting requirements
Central Credit Register
The Central Credit Register is a secure system for collecting personal and credit information on loans of €500 or more. It is operated by the Central Bank of Ireland under the Credit Reporting Act 2013. The Act obliges all lenders in scope to submit personal and credit information on those loans to the Central Credit Register.
If a credit institution is engaged in providing credit of €500 or more, it is likely that they are in scope of the Act and will have reporting obligations.
An applicant must satisfy themselves, however, whether they are in scope and further information is available in our guidance at https://www.centralcreditregister.ie/lender-area/ccr-guidance/. Please refer to Chapter 3 for more information on the scope of the Act.
A lender who provide loans that are in scope of the Act, without first being in a position to submit information to the Central Credit Register is not incompliance with the provisions of the Act. Therefore it is recommended that lenders engage as early as possible to prepare for submission of information to the Central Credit Register and enquiry. To register please contact us at https://www.centralcreditregister.ie/info-request/
Large Exposures - New Clients*
Credit institutions and Class one minus MiFID investment firms 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 and submit it to [email protected]
Related Party Lending
The Code of Practice on Lending to Related Parties was updated on 27th June 2013 and came into force on 1 July 2013.
The documents for the Report on sectoral limits are available below.
Credit institutions should apply for necessary codes using the Related Party Lending New Clients Information Schedule* and by submit to [email protected]
Report on Sectoral Limits
The documents for the ‘Report on sectoral limits’ are available below.
Validation checks are applied in the Online Reporting System for these reporting templates. Details on these validation checks is provided below.
EBA templates for NPL data
The European Banking Authority (EBA) published standardised data templates for Non-Performing Loans (NPLs) on 14 December 2017,
*Please note: Credit institutions and Class one minus MiFID investment firms should submit one request for codes per quarter. This 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.