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In forceInvestment funds: fund-level returns (national)Last checked 11 November 2026

Daily investment fund return (DIFR)

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

Daily data on each fund's investor flows (subscriptions and redemptions), net asset value and use of liquidity management tools, which the Central Bank uses for data-driven supervision, crisis management, research and analysis. It replaced trigger-based liquidity reporting. Source

Official title: Daily Investment Funds Return (DIFR)

The facts

Who files
Every Irish-resident, non-money market investment fund authorised by the Central Bank that issues its own shares or units and has a non-zero net asset value, at any dealing frequency; not umbrella funds that do not issue shares themselves. The fund's directors are responsible even if the task is delegated. Source
How often
For every dealing day and every day with investor flows. Source
Deadline
Daily-dealing funds: no later than 12 noon on the second business day after the dealing day (T+2). Other funds: 12 noon on T+2 after the NAV sign-off date. If an Irish bank holiday intervenes, reporting moves to the next business day. Source
Format
Excel. The DIFR Excel template, one fund per row, loaded to the Portal; only the latest template version is accepted and the cover page must show 'valid'. Phase 1 went live on 12 December 2024 and phase 2 on 19 August 2025. 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
Investment funds: fund-level returns (national)

Templates (1)

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

  • Data (one row per fund and dealing date) (Data)

Data sheet of the DIFR Template; the workbook also has Cover, Answers and Currency List sheets. 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: Excel validations in the template, with a Return Status on the cover.

The rules, on centralbank.ie

How they were counted

Not counted: the checks are built into the template and flagged per cell and column.

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.

  • Reporting Requirements (Funds)

    List of returns · HTML

    Fund-level supervisory returns: fund metadata, DIFR, AIFMD, MMFR and DMM, and the Regulatory Reporting Guidance.

  • Daily Investment Funds Return (DIFR)

    Guidance · HTML

  • DIFR Template

    Template · XLSX · 7.0 MB

    Sheets: Cover, Data, Answers, Currency List. The return must show as valid before it can be loaded to the Portal.

    SHA-256 a5b38dedb176show in fulla5b38dedb1760abf706e1ef35a5999cee14ef97f906feb2bf1ea3f079abc6aef
  • DIFR Developer Template

    Template · XLSX · 7.0 MB

    For testing return automation only (DIFR guidance notes).

    SHA-256 3984e9171a74show in full3984e9171a749e9a0ba176bf129b61f17419418e9e3b23ad97a796eb899ab32e
  • DIFR Guidance Notes

    Instructions · DOCX · 1.7 MB

    SHA-256 673bbb0bdc75show in full673bbb0bdc752817492320207448d615c593a0a8afa6369653db9d0ede6d8fbc

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.