Line4

In forceCredit institutions (national)Last checked 11 November 2026

Conduct of business return, credit institutions (COBR)

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

Gives the Consumer Protection Directorate evidence of possible consumer detriment and informs consumer protection policy. It covers the firm (including compliance staff), its book of personal consumer business, detailed complaints data, sales and strategy, early encashment and advertising spend, for business with personal consumers resident in the State. Source

Official title: Conduct of Business Return - Credit Institutions

The facts

Who files
Credit institutions with a significant retail presence in the State, to whom the return was first piloted; the 2014 notes say all regulated entities are expected to submit conduct of business data in due course. Source
How often
Bi-annual: H1 covers 1 January to 30 June and H2 covers 1 July to 31 December. Source
Deadline
20 business days after the last day of the reporting period. Source
Format
Excel. The Bank publishes the Banking COBR template as an Excel workbook; the 2014 notes refer firms to the Online Reporting System (now the Portal) for queries. 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 (national)

Templates (7)

The tables and forms inside the return. Plain name first, the CBI's code in brackets.

  • General (A)
  • CCMA (B)
  • Switching statistics (C)
  • Complaints received (D)
  • Complaints resolution (E)
  • Complaints FSO findings (F)
  • Complaints redress (G)

Sheets of the current Banking COBR template. The 2014 notes on compilation describe an earlier layout. Source

Validation rules

35 rules, as counted from the CBI's published material. They are written for people to read; software cannot run them as published. Source

How they are written: Rules written in prose in the PDF notes on compilation.

The rules, on centralbank.ie

How they were counted

Paragraphs beginning 'Validation Rule' in the Conduct of Business Return - Credit Institutions Notes on Compilation (October 2014).

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. The notes say firm-specific data will not be made public and that aggregate data may be published, for example in the findings of a themed inspection; no regular dataset was found. 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
  • Conduct of Business Return - Credit Institutions: Notes on Compilation

    Instructions · PDF · 1.2 MB · October 2014

    SHA-256 a97c4aa45856show in fulla97c4aa45856200ab965593ff4927f4f901d60816547faf556f45a4083a30231
  • Banking COBR template

    Template · XLSX · 163.6 KB

    SHA-256 aeb7c320a9f6show in fullaeb7c320a9f6f85b023c3a8ef18c1e1d553c207eb5382a7bd9c02416092a5a91

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.