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In forceE-money institutions: prudential and conduct reporting (national)Last checked 11 November 2026

E-money institution supplementary return (EIS)

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

A quarterly return on an e-money institution's capital adequacy and own funds, user funds and safeguarding, transactions, agents and e-money distributors, ownership, conduct of business, operational items and top merchants for acquirers. Source

Official title: E-Money Supplementary Return XBRL (EIS)

The facts

Who files
All e-money institutions; firms that do not provide acquiring services omit EIS_09.01 and EIS_09.02. Source
How often
Quarterly, based on the year end of the individual e-money institution. Source
Deadline
By the submission due date scheduled by the Central Bank on the Portal, normally one month after the reporting date. Source
Format
XBRL-XML. An XBRL instance for the Central Bank of Ireland Taxonomy 2.2.2 (all reporting dates from 31 December 2023), uploaded to the Central Bank Portal. Amounts in units (euro), not rounded to thousands. 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
E-money institutions: prudential and conduct reporting (national)

Templates (20)

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

  • Statement of Capital Adequacy (EIS_01.00)
  • Analysis of Own Funds (EIS_02.00)
  • Capital contribution detail (EIS_02.01)
  • Users Funds and Safeguarded user's funds (EIS_03.01)
  • Safeguarded funds detail (EIS_03.02)
  • Transactional Data (EIS_05.00)
  • AGENTS - Providing Payment Services on behalf of firm (EIS_06.01)
  • Distributors of Electronic Money (EIS_06.02)
  • Attestation that separate notification processes have been completed prior to appointments (EIS_06.03)
  • Top 10 agents by payment value executed on behalf of firm (EIS_06.04)
  • Top 10 Distributors by value distributed (EIS_06.05)
  • Ownership Structure (I) (EIS_07.01)
  • Ownership Structure (II) - Subsidiaries (EIS_07.02)
  • Qualifying Shareholders (EIS_07.03)
  • Ownership Structure (IV) - Acquiring transactions: Attestation that separate notification process completed in advance (EIS_07.04)
  • Conduct of Business (EIS_08.00)
Show all 20 templates
  • Summary of operational items (EIS_08.01)
  • AISP / PISP information: Only to be completed by firms authorised/registered to provide payment services 7 and/or 8 (EIS_08.02)
  • Top 10 Merchants by contingent liability: Acquirers Only (EIS_09.01)
  • Top 10 Merchants by revenue: Acquirers Only (EIS_09.02)

Templates of module eias in Central Bank of Ireland Taxonomy 2.2.2 (version folder 2023-10-31); names are the table labels in the taxonomy. Source

Validation rules

235 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 taxonomy package (val folder of the framework), plus an Excel list of every rule with its expression, severity and module.

The rules, on centralbank.ie

How they were counted

Rule codes on sheet 'eia' of 'Central Bank of Ireland Taxonomy 2.2.2 Business Rules EIA and EIS' whose 'Severity and modules' column names module eias (235: 226 errors, 9 warnings). All rules in the file have 'Include in XBRL' = yes and 'Deactivated' = no.

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 (6)

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.