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In forceCredit institutions: other EU reports (EU, EBA)Last checked 11 November 2026

Remuneration benchmarking (CRD, REM BM)

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

The EU remuneration benchmarking data collection under the EBA guidelines on benchmarking remuneration practices under CRD; the EBA defines the templates. Source

Official title: Remuneration - Benchmarking (Solo and Consolidated)

The facts

Who files
Credit institutions (2026 schedule, if applicable) and Class 1 and Class 1 minus investment firms, solo and, where under consolidated supervision, consolidated (MiFID list). Source
How often
Annual, for the year ended 31 December. Source
Deadline
Returns for the year ended 31 December 2025 are due by 15 June 2026 (2026 schedule); the MiFID list says firms submit to the Central Bank by 15 June and the Bank sends the data to the EBA by 31 July. Source
Format
Other. Not stated on the pages checked; the MiFID list links the EBA guidelines. 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
Group
Credit institutions: other EU reports (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/rem-bm-ci (docs/eba/rem-bm-ci.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/rem-bm-ci). 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/rem-bm-ci).

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.