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In forceCredit institutions and Class 1 minus investment firms: capital, liquidity and financial reporting (EU, EBA)Last checked 11 November 2026

Asset encumbrance (AE)

A regulatory return listed by the Central Bank of Ireland (CBI), Ireland.

The EU-harmonised asset encumbrance report under ITS 2021/451, filed by Irish banks and Class 1 minus investment firms; the EBA defines its content. Source

Official title: Asset Encumbrance

The facts

Who files
Credit institutions and Class 1 minus MiFID investment firms authorised by the Central Bank (Reporting Requirements for Credit Institutions page); the MiFID list also names MiFID firms that were subject to CRD IV on 25 June 2021 and are transitioning to Class 1. Consolidated versions apply to firms subject to consolidated supervision. Source
How often
Quarterly (2026 schedule and MiFID list). Source
Deadline
By close of business on 12 May, 11 August, 11 November and 11 February for the March, June, September and December quarter ends; if the day is a public holiday or a weekend, on the next working day (MiFID list). The 2026 schedule for credit institutions gives 11 February, 12 May, 11 August and 11 November 2026 for the 31 December 2025, 31 March, 30 June and 30 September 2026 reporting dates. Source
Format
XBRL-XML. All CRD IV returns must be uploaded to the Central Bank of Ireland Portal in XBRL using the relevant EBA taxonomy. The CRD IV XBRL File Upload guide sets the file name (institution code, reporting date and the Bank's return file name, AE_Individual-Banking or AE_Consolidated-Banking), the EBA filing rules on filing indicators and entity identifiers, the Portal's blocking and non-blocking checks, and sign-off of individual and grouped returns. Source
How it is filed
Filing routes recorded for the CBI: Central Bank of Ireland Portal (formerly the Online Reporting System, ONR); MiFIR transaction reporting Machine to Machine channel; Online Reporting System (ONR), now linked as 'Credit Union Auditor Reporting'; Email to the Central Bank. See how firms file with the CBI.
Status
In force
Legal basis
Group
Credit institutions and Class 1 minus investment firms: capital, liquidity and financial reporting (EU, EBA)

Templates (0)

The library lists no templates for this return.

EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/ae (docs/eba/ae.md). Irish firms use the EBA's templates and taxonomy. Source

Validation rules

The CBI publishes the checks it runs on this return. They could not be counted from the published material. Software can run them exactly as published. Source

How they are written: EBA validation rules in the EBA reporting framework (see the EBA entry); Portal taxonomy checks and variance analysis.

The rules are the EBA's (see the library's EBA entry eba/ae). The Portal also checks the file against the taxonomy (blocking errors), runs non-blocking checks and, for some templates, a period-on-period variance analysis that firms must explain before sign-off.

How they were counted

Not counted here: the EBA's validation rules apply (see eba/ae).

Counts are in the CBI's own unit, so they are not comparable with other regulators' counts.

Public data

No published data from this return was found. No data from this return published by the Central Bank was found on the pages checked. Source

Official documents (5)

The CBI's own files, with the size and SHA-256 fingerprint of each as downloaded on 11 November 2026, so anyone can tell whether a copy is the same version.

  • Returns Guidance

    List of returns · HTML

    The Portal's index of sector returns guidance pages (credit institutions, credit unions, investment funds, fund service providers, investment firms).

  • Reporting Requirements for Credit Institutions

    List of returns · HTML

    CRD IV reporting, reporting dates, how to report, and the national returns (large exposures codes, related party lending, report on sectoral limits, conduct of business return).

  • Schedule of Reporting Dates 2026

    List of returns · XLS · 46.5 KB · 2026

    Schedule of dates for receipt of supervisory data at the Central Bank for 2026: every return the RADAR division collects from credit institutions, with remittance dates for the four 2026 reporting dates.

    SHA-256 f43813e6d829show in fullf43813e6d8290c76bf4b413d2c0a7d5ffa471649d1ba41a27b4bbbcce0efe696
  • Online Reporting System CRD IV XBRL File Upload User Procedure Document

    Filing rules · PDF · 5.3 MB · June 2023

    File naming (return file names for each CRD IV return), EBA filing rules 1.6 and 3.6, initial, business card, blocking and non-blocking validation, and the variance analysis on COREP C01.00 to C04.00 and FINREP F01.01 to F02.00.

    SHA-256 1465000483bdshow in full1465000483bdcdc6a4bc55d9cc78ae030f92c46f7ccc63dfbe11c41381c68b67
  • Reporting Requirements for MiFID Investment Firms

    List of returns · XLSX · 32.5 KB

    Every return for MiFID firms: name, guidance, frequency and deadline, and whether it applies to Class 1 (transitional), Class 1 minus, Class 2 and Class 3 firms.

    SHA-256 474f650917fcshow in full474f650917fc94cf87a956d006abeea96fa5384303d2f86aca577ad2c4798653

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see CBI's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

Contains Irish Public Sector Information from the Central Bank of Ireland (https://www.centralbank.ie), copyright Central Bank of Ireland, re-used under the Bank's licence for re-use of public sector information (https://www.centralbank.ie/fns/re-use-of-public-sector-information). This library summarises it in plain English and links the originals; the Central Bank of Ireland does not endorse this library.

Last checked 11 November 2026.