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In forceFund service providers: financial and capital returns (national)Last checked 11 November 2026

Financial statements (FINREP+): fund service providers

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

The Central Bank's own financial return, filed by fund service providers in the same XBRL format as investment firms: balance sheet, profit or loss, a questionnaire and the supplementary breakdowns for fund service providers (expenses, other assets, other liabilities, other reserves, cash). The annual audited version is supported by an upload of the audited accounts. Source

Official title: FINREP+ Annual Audited Accounts, Annual, Interim, Quarterly and Monthly Management Accounts

The facts

Who files
Fund administrators, depositaries (other than credit institutions or their branches), UCITS management companies, AIF management companies and AIFMs. Annual management accounts apply to fund administrators, depositaries and UCITS management companies; monthly and quarterly management accounts only where a supervisory need is identified. Source
How often
Annual (audited accounts; annual management accounts), half-yearly (interim management accounts), and quarterly or monthly where a supervisory need is identified. Source
Deadline
Annual audited accounts: within 4 months of firm year end. Annual management accounts (unaudited): within 1 month of firm year end. Interim management accounts: within 2 months of firm half year end. Quarterly: within 20 working days of firm quarter end. Monthly: within 20 working days of calendar month end. Source
Format
XBRL-XML. An XBRL file for entry point finrep_plus_ind (individual) or finrep_plus_con (consolidated) of the Central Bank of Ireland Taxonomy (current package 2.4), uploaded on the Portal, amounts in units. The file name ends with the return type: FINREP_P_AAA (annual audited), _AMA (annual management), _IMA (interim management), _QMA (quarterly management), _MMA (monthly management), _CAAA, _CAMA or _CIMA (consolidated). 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
Fund service providers: financial and capital returns (national)

Templates (24)

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

  • Balance sheet: assets (FP_01.01)
  • Balance sheet: liabilities (FP_01.02)
  • Balance sheet: equity (FP_01.03)
  • Statement of profit or loss (FP_02.00)
  • Table A questionnaire (FP_03.00)
  • Supplementary table for fund service providers: breakdown of expenses (FP_04.01)
  • Supplementary table for fund service providers: breakdown of other assets (FP_04.02)
  • Supplementary table for fund service providers: breakdown of other liabilities (FP_04.03)
  • Supplementary table for fund service providers: breakdown of other reserves (FP_04.04)
  • Supplementary table for fund service providers: breakdown of cash and cash equivalents (FP_04.05)
  • Supplementary financial reporting return: breakdown of expenses (FP_05.01)
  • Supplementary financial reporting return: breakdown of other assets (FP_05.02)
  • Supplementary financial reporting return: breakdown of other liabilities (FP_05.03)
  • Supplementary financial reporting return: breakdown of other reserves (FP_05.04)
  • Stockbrokers revenue analysis: commission breakdown (FP_06.01)
  • Stockbrokers revenue analysis: commission, top ten analysis (FP_06.02.1)
Show all 24 templates
  • Stockbrokers revenue analysis: proprietary trading breakdown (FP_06.02.2)
  • Proprietary trading breakdown (if applicable) (FP_06.03)
  • Fee income breakdown (if applicable): table (FP_06.04.1)
  • Fee income breakdown (if applicable) (FP_06.04.2)
  • Related party disclosures: amounts payable to and receivable from related parties (FP_07.01)
  • Related party disclosures: expenses and income from transactions with related parties (FP_07.02)
  • Related party disclosures: key management personnel compensation (FP_07.03)
  • Scope of the group (FP_08.00)

Tables of entry points finrep_plus_ind and finrep_plus_con (module version 2023-10-31) in Central Bank of Ireland Taxonomy 2.4. The upload guidance highlights which tables apply to fund service providers (administrators, AIFMs, AIF management companies, depositaries and UCITS managers); FP_05 and FP_06 are for investment firms. Source

Validation rules

61 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 Portal also runs a variance analysis on FP 01.01 to FP 02.00: variances of 20% or more against the previous period must be explained before sign-off.

The rules, on centralbank.ie

How they were counted

Rule codes in sheet 'finrep_p' of 'CBI 2.4 Business rules.xlsx' whose 'Severity and modules' column names finrep_plus_ind (the same rules name finrep_plus_con), with Include in XBRL = yes and Deactivated = no: 61 of the 62 listed (v0259_m is deactivated and is 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 (12)

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.

  • Reporting Requirements for Fund Administrators (table)

    List of returns · PDF · 140.0 KB

    Fund Administrators Regulatory Reporting Requirements: every return with its frequency and deadline.

    SHA-256 cfb365030bb8show in fullcfb365030bb8603ac6d5c25e572e6f1b7fbd6a192dd03b0bc02552c0156472d0
  • Depositary Reporting Requirements

    List of returns · PDF · 245.6 KB

    Depositary Regulatory Reporting Requirements: every return with its frequency and deadline.

    SHA-256 4d9e25f6cddashow in full4d9e25f6cdda2111fac3c32220d134a8c374e442ac5cd91d46d3951a306eb364
  • UCITS Management Companies Reporting Requirements

    List of returns · PDF · 142.4 KB

    SHA-256 efe35fb10d6cshow in fullefe35fb10d6c04b91e8e4c21db776b4a8ccceebce5366da014ce106063643493
  • AIF Management Companies Reporting Requirements

    List of returns · PDF · 133.1 KB

    SHA-256 32947536b589show in full32947536b58987e96b2784f532699036a0ea0cf04e23a8c275b2d765dfe1b509
  • AIFM Reporting Requirements

    List of returns · PDF · 151.6 KB

    SHA-256 acc49ccbd4c7show in fullacc49ccbd4c741b4c22e5fe97bafff9bd43b9eed84073656550de76cd8bb6935
  • Fund Service Providers Overview (Central Bank of Ireland Taxonomy releases)

    Taxonomy · HTML

    Publishes each version of the Central Bank of Ireland XBRL Taxonomy (2.0 to 2.4) with business rules and sample files, and says which returns each version added.

  • 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
  • Sample Files 2.4

    Sample · ZIP · 15.3 KB

    SHA-256 9e08cd227e58show in full9e08cd227e58d4be4383a42b4f1f1812f623e706d1377783276e146e8d6952ab
  • 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
  • C123456_20240101_FINREP_P_AAA

    Sample · XBRL · 369.4 KB

    SHA-256 3173c6e657b9show in full3173c6e657b9ca25ecfe723da27fcf3643aedd2b8059e27a29bfea7d7d8ff97b

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.