Year end return: draft and final financial statements and annual return

The facts

Who files

All credit unions. Source

How often

Annual, after the 30 September financial year end. Source

Deadline

Draft financial statements before setting the date of the AGM; final financial statements and the annual return by 31 March following the 30 September year end (section 124 of the 1997 Act). Source

Format

Web form. Entered on the Central Bank of Ireland Portal ('Draft Financial Statements' and the Year End Return). 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

• Credit Union Act 1997, section 124 (annual returns), as reproduced in the Credit Union Handbook

Group

Credit unions (national)

Templates (3)

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

• Draft financial statements (Draft Financial Statements)
• Final financial statements (Final Financial Statements)
• Annual return (section 124) (Annual Return)

Parts of the Credit Union Year End Return named on the reporting requirements page; their fields are not published. Source

Validation rules

No published validation rules were found for this return. No rules published. Source

Public data

Published only added up across firms. The Financial Conditions of Credit Unions report presents sector data as at 30 September each year; the report says its charts and tables are based on the quarterly prudential returns. Source

Where it is published (PDF report)

• Financial Conditions of Credit Unions report

  Added up across firms · PDF with data tables

  An annual report (issue 12, April 2026, for the year to 30 September 2025) with sector charts, commentary and appendix data tables on assets, loans, savings, investments, reserves and return on assets. It is based on the credit unions' quarterly prudential returns; no single credit union is named. Source

Official documents (4)

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 Unions

  List of returns · HTML

  Prudential returns, year end requirements (AGM notification, audited accounts, year end return, annual compliance statement, auditor reports) and other credit union reporting.

• Central Bank of Ireland Portal

  Guidance · HTML

  The Bank's page on the Portal: who uses it, registration and the Portal Help Centre.

• CU Handbook - Full Handbook

  Guidance · PDF · 9.0 MB · October 2026

  Includes the text of the Credit Union Act 1997 sections on accounts, audit and annual returns, and the Provisioning Guidelines, which refer to the quarterly prudential return.

  SHA-256 d290742b4d39show in fullhide

  d290742b4d3990b8f1e38fdc311f604a162ad193b8825aac06f89d223bb78060

Sources

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

• centralbank.ie/regulation/industry-market-sectors/credit-unions/reporting-requirements
• centralbank.ie/docs/default-source/regulation/industry-market-sectors/credit-unions/credit-union-handbook/cu-handbook-full-handbook.pdf?sfvrsn=979ea31d_49

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