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In forceCrypto-asset service providers: prudential and business reporting (national)Last checked 11 November 2026

Crypto-asset service providers return (CSR)

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

A quarterly return from each authorised crypto-asset service provider: general activity, income statement, balance sheet, off balance sheet items, own funds and own funds requirement, fixed overheads, client assets and custody, top crypto-assets and e-money tokens traded, and passporting. The template is the Central Bank's own. Source

Official title: CSR - Crypto Assets Service Providers Return

The facts

Who files
All crypto-asset service providers authorised by the Central Bank under Article 63 of MiCAR (Regulation (EU) 2023/1114), given effect by S.I. No. 607/2024. Source
How often
Quarterly, for calendar quarters ending 31 March, 30 June, 30 September and 31 December. Source
Deadline
Within 6 weeks (42 calendar days) of the calendar quarter end; if that day is a weekend or public holiday, the next working day. Source
Format
Excel. Excel form downloaded from the website and submitted through the Central Bank Portal, signed off at executive level. Amounts in euro, whole numbers. 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
Crypto-asset service providers: prudential and business reporting (national)

Templates (16)

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

  • General Information (CSR_01.00)
  • Income Statement (CSR_02.00)
  • Balance Sheet (CSR_03.00)
  • Off Balance Sheet Items (CSR_04.00)
  • Own Funds Composition (CSR_05.00)
  • Own Funds Requirement (CSR_06.00)
  • Fixed Overhead Calculation (CSR_07.00)
  • Client Assets General (CSR_08.00)
  • Client funds (CSR_08.01)
  • Custodians (CSR_08.02)
  • Outsourcing (CSR_08.03)
  • Jurisdiction (CSR_08.04)
  • Custody wallets (CSR_08.05)
  • Top 5 Crypto Assets (ALL incl. EMTs and ARTs) for which crypto asset services are provided by the firm (CSR_09.00)
  • Top 5 EMTs and ARTs for which crypto asset services are provided by the firm (CSR_10.00)
  • Passporting - Jurisdictional Analysis (CSR_11.00)

Template sheets of the Excel form; names from the guidance notes' contents and the sheet headings. Source

Validation rules

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

How they are written: Excel formulas on the Validations sheet; the return can only be uploaded if all of them are valid.

The rules, on centralbank.ie

How they were counted

Rows with a 'Validation Description' on the 'Validations' sheet of the Crypto Assets Service Providers Return Excel form.

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 published data from this return was found on the Central Bank pages checked. Source

Official documents (3)

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.

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.