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In forceCredit institutions (national)Last checked 11 November 2026

Related party lending (RPLR)

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

Reports a credit institution's exposures to related parties: its directors, senior managers and significant shareholders, entities in which it has a significant shareholding, and their connected parties. Required by section 7(a) of the Code of Practice on Lending to Related Parties. The template has four blocks: details of the related party, details of the exposure, exposure limits and performance information. Source

Official title: Related Party Lending Return

The facts

Who files
Credit institutions subject to the Code of Practice on Lending to Related Parties. A nil return is required if there is nothing to report. Source
How often
Quarterly. Source
Deadline
Within 20 business days of the end of each reporting period (Notes on Compilation). The 2026 schedule gives 13 February, 13 May, 12 August and 12 November 2026. Source
Format
Web form, XBRL-XML. Filed on the Portal (formerly the Online Reporting System) either as a web form, in thousands of euro, or as an XBRL file for entry point rplr of the Central Bank of Ireland Taxonomy, in units. Director-level sign-off is required. Codes for related parties are requested from lex.return@centralbank.ie using the RPL New Clients Information Schedule. 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 (1)

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

  • Related Party Lending Report (RPLR)

Single table of entry point rplr (module version 2023-03-31) in Central Bank of Ireland Taxonomy 2.4; the credit institutions page links taxonomy 2.1.1. Source

Validation rules

8 rules, as counted from the CBI's published material. Software can run them exactly as published. Source

How they are written: XBRL Formula assertions in the Central Bank of Ireland Taxonomy package (val folder of each framework), plus an Excel list of every rule with its expression, severity and modules.

The rules are in the XBRL taxonomy; the web form is checked by the Portal.

The rules, on centralbank.ie

How they were counted

Rule codes in sheet 'rplr' of 'CBI 2.4 Business rules.xlsx' with Include in XBRL = yes and Deactivated = no: 8 of the 9 listed (v0138_m is deactivated and is also on 'Deactivated Validation Rules 2.4').

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 (15)

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
  • Related Party Lending Return

    Template · XLS · 102.5 KB

    SHA-256 94fd27bf1401show in full94fd27bf1401d41bf07612e3edd890d96a123e15bb6ae89f92d71d5f78868758
  • Related Party Lending Return: Notes on Compilation

    Instructions · PDF · 1.7 MB · June 2021

    Frequency, deadline, the four blocks of the template, and how to file as a web form or XBRL.

    SHA-256 f550ce332a77show in fullf550ce332a774e1eeb5c19caeae29b1a50203ea726249b7306c1d771587a0fb7
  • Code of Practice on Lending to Related Parties July 2022

    Legal text · PDF · 672.2 KB · July 2022

    SHA-256 7f0886ee01e6show in full7f0886ee01e692006d1431f33164ee139703f01f34054865cbde62f488f4d16c
  • RPL FAQs

    Guidance · PDF · 989.8 KB

    SHA-256 28ea1fabf75cshow in full28ea1fabf75c7b4605f7c333de725bb33c869f3a79944c461fd6eb827ff796d7
  • Questionnaire for Approval of Loans exceeding EUR 1m

    Template · XLS · 162.0 KB

    SHA-256 2b4638518c22show in full2b4638518c22ae659f376dde7f89869f36788dd6af114d779016f3455cf8859b
  • Related Party Lending New Clients Information Schedule

    Other · XLSX · 23.7 KB

    Form to request the codes needed to report related parties, sent to lex.return@centralbank.ie. The .xls link redirects to an .xlsx file.

    SHA-256 a1f1e188886ashow in fulla1f1e188886a587cc3731b2724e473ff8ca1684841819c690663763829d9d7ce
  • Regulatory Requirements and Guidance for Credit Institutions

    Guidance · HTML

  • Central Bank of Ireland Taxonomy 2.1.1

    Taxonomy · ZIP · 7.1 MB

    The version the credit institutions page links for the related party lending return; later versions (up to 2.4) also contain the rplr entry point.

    SHA-256 0cabd3b93886show in full0cabd3b93886cf72dcb843cdf7a79bd37533c22f1dfbe2b09a7b54d376ca10ac
  • Central Bank of Ireland Taxonomy 2.4

    Taxonomy · ZIP · 14.5 MB

    Full package: entry points for FINREP+ (finrep_plus_ind, finrep_plus_con), PIMD, MMR, AUMD, ICAAP, capital requirements (cas, mcr, mcr_d, mcr_mgr, ofr, dao), asset disclosures (acd, qad), the annual outsourcing return (aor), related party lending (rplr), and payment and e-money institution returns (pia, eia), with annotated templates and a data dictionary.

    SHA-256 d681f2a9f461show in fulld681f2a9f461bfbfa35440b40876d235f8d3871e0824535857d6c306dbe7fdf0
  • CBI 2.4 Business rules

    Validation rules · XLSX · 169.7 KB

    One sheet per framework; each rule has its expression, Include in XBRL and Deactivated flags, and the modules it applies to.

    SHA-256 b68dafe2798fshow in fullb68dafe2798f23e8ed1a80fc5c928267753e6dbb62cd90f7d83a1a718e63993d
  • Deactivated Validation Rules 2.4

    Known issues · XLSX · 13.7 KB

    27 rule numbers currently deactivated, by framework.

    SHA-256 4b3d18cc9833show in full4b3d18cc983336ecb968fb6ee2f1645a0a193762db09330a9de6dc86b5464339
  • Central Bank Taxonomy Xbrl File Upload Guidance

    Filing rules · PDF · 2.2 MB

    FINREP+ and PIMD tables, file naming (for example C123456_20210331_FINREP_P_AAA.xbrl), filing indicators, validation and the variance analysis on FP 01.01 to FP 02.00 (explanation needed for variances of 20% or more).

    SHA-256 3e89ed242180show in full3e89ed242180c53c94df8c12cb4ce43f93340abde33c3d7cc65eeaa3f0c39397

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.