Line4

In forceInvestment firms: supervisory metrics and conduct returns (national)Last checked 11 November 2026

Annual conduct of business return, MiFID firms (COBR)

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

An annual conduct return on the firm's employees and compliance staff, its clients (MiFID and other clients, Irish residents and consumers), its complaints and its marketing spend. Source

Official title: Annual Conduct of Business Return Version 3

The facts

Who files
All MiFID investment firms and branches established in Ireland by firms authorised in another Member State that provide services in the State under the MiFID Regulations. Source
How often
Annually; the reporting date is 31 December. Source
Deadline
By the last working day of March in the following year (the MiFID list says within 3 months of calendar year end). Source
Format
Other. Submitted through the Central Bank Portal; the guidance does not say whether it is a web form or an upload. Numbers must not include commas or spaces. 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: supervisory metrics and conduct returns (national)

Templates (4)

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

  • Employees (Section 1)
  • Client details (Section 2)
  • Complaints details (Section 3)
  • Marketing spend (Section 4)

Sections of the Annual Conduct of Business Return Version 3 (guidance of January 2026). The MiFID list still names version 2. Source

Validation rules

The CBI publishes the checks it runs on this return. They could not be counted from the published material. They are written for people to read; software cannot run them as published. Source

How they are written: Prose checks in the PDF guidance.

The rules, on centralbank.ie

How they were counted

Not counted: the guidance states field checks in prose (for example, field A must equal the sum of A1 and A2).

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 (3)

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.

  • MiFID Requirements

    Guidance · HTML

    MiFID firm requirements, the link to the list of returns, IFR reporting, reporting guidance, and MiFIR transaction reporting arrangements. The Returns Guidance link .../mifid-firms/reporting-requirements redirects here.

  • Reporting Requirements for MiFID Investment Firms

    List of returns · XLSX · 32.5 KB

    Every return for MiFID firms: name, guidance, frequency and deadline, and whether it applies to Class 1 (transitional), Class 1 minus, Class 2 and Class 3 firms.

    SHA-256 474f650917fcshow in full474f650917fc94cf87a956d006abeea96fa5384303d2f86aca577ad2c4798653
  • Annual Conduct of Business Return V3 - Guidance Note

    Instructions · PDF · 344.8 KB · January 2026

    SHA-256 c230839915c6show in fullc230839915c64158cbf8bb159dc8f4a89d209dea69d7ce53ac6999eabf0e7253

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.