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In forceInvestment firms: financial and capital returns (national)Last checked 11 November 2026

Asset concentration report, IIA non-retail firms (ACD)

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

Reports an IIA non-retail firm's concentrations of assets with counterparties as at 31 December. Firms below the reporting threshold submit a nil return. Source

Official title: Asset Concentration Disclosure Xbrl

The facts

Who files
Certain investment business firms authorised under the Investment Intermediaries Act 1995 (IIA non-retail firms); not retail intermediaries or fund service providers. Source
How often
Annually, as at 31 December. Source
Deadline
By the 20th working day after 31 December. Source
Format
XBRL-XML. An XBRL file for entry point acd of the Central Bank of Ireland Taxonomy (asset disclosures framework), uploaded on the Portal. 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
Investment firms: financial and capital returns (national)

Templates (2)

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

  • Basic information (AD_00.01)
  • Asset concentration disclosure (ACD_01.00)

Tables of entry point acd (module version 2024-05-01) in Central Bank of Ireland Taxonomy 2.4. Source

Validation rules

3 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 rules, on centralbank.ie

How they were counted

Rule codes in sheet 'cbiad' of 'CBI 2.4 Business rules.xlsx' whose 'Severity and modules' column names acd, with Include in XBRL = yes and Deactivated = no (3 of 3).

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 (9)

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 IIA Non Retail Firms

    List of returns · HTML

  • Reporting Requirements for IIA Non-Retail Investment Business Firms

    List of returns · XLSX · 23.9 KB

    SHA-256 7f2a70d5ccc4show in full7f2a70d5ccc48196333efe1bc3972e088ad7194874bb35d3cffdc149b5ed3267
  • Asset Concentration Report - Guidance Note

    Instructions · PDF · 163.5 KB · February 2022

    SHA-256 cd1364f93b87show in fullcd1364f93b873ed9d9142a0a570c871f4bdea6d65e5eadb798d664d3184858a5
  • 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

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.