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In forceInvestment firms: prudential reporting (EU, EBA)Last checked 11 November 2026

Investment firm prudential report: Class 3 (small and non-interconnected) firms (IFR, IF_CLASS3)

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

The EU investment firm prudential report for small and non-interconnected (Class 3) firms under the Investment Firms Regulation; such firms report annually rather than quarterly. Source

Official title: IFREP CLASS3, OF Individual and Consolidated

The facts

Who files
Class 3 MiFID investment firms, solo and, where under consolidated supervision, consolidated. Source
How often
Annually. Source
Deadline
By close of business on 11 February. Source
Format
Other. Filed to the Central Bank through the Portal; the Bank's pages do not state the file format for IFR returns separately (the MiFID list links the EBA templates and the MiFID page says firms report using the templates in Commission Implementing Regulation (EU) 2021/2284). 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 firms: prudential reporting (EU, EBA)

Templates (0)

The library lists no templates for this return.

EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/if-class3 (docs/eba/if-class3.md); the MiFID list links the EBA's templates and instructions. 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: EBA validation rules in the EBA reporting framework (see the EBA entry).

How they were counted

Not counted here: the EBA's validation rules apply (see eba/if-class3).

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 (2)

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

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.