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

Financial statements (FINREP+): investment firms

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

The Central Bank's own financial return for investment firms: balance sheet, profit or loss, a questionnaire, supplementary breakdowns, stockbroker revenue and fee income analysis, related party disclosures and the scope of the group. The same XBRL return is filed for audited annual accounts and for management accounts at the intervals each firm's class requires. Source

Official title: FINREP+ Annual Audited Accounts, Annual, Interim, Quarterly and Monthly Management Accounts (and consolidated versions)

The facts

Who files
MiFID investment firms of every class and IIA non-retail investment business firms: annual audited accounts for all; annual management accounts for Class 3 and IIA non-retail firms; quarterly management accounts for Class 1 (transitional) and Class 2 firms; interim management accounts for Class 3 firms if required; monthly management accounts where a supervisory need is identified; consolidated versions for firms under consolidated supervision. Source
How often
Annual (audited accounts and annual management accounts), half-yearly (interim management accounts), quarterly or monthly (management accounts), by class and supervisory need. Source
Deadline
Annual audited accounts: within 6 months of firm year end. Annual management accounts: 20 working days after firm year end. Interim management accounts: 20 working days after firm half year end. Quarterly management accounts: 20 working days after calendar quarter end. Monthly management accounts: within 20 working days of calendar month end. Where supervisors require management accounts versus budget: 20 working days after calendar quarter end (Class 1, 1 minus and 2), or after year end and half year end (Class 3). 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
Investment firms: 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 says investment firms complete the tables they completed in the previous version of the return; FP_04 tables are for fund service providers. 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 (11)

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
  • 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
  • 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.