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In forceInvestment firms: client assets (national)Last checked 11 November 2026

Monthly client asset report (MCAR)

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

Gives the Central Bank's Client Asset Specialist Team an overview of each firm's client asset position each month, so it can analyse movements and trends: client asset holdings and clients, receipt and value of client funds and financial instruments, uncontactable clients, breaches, examinations, reconciliations, business lines, outsourcing, retail clients by jurisdiction and branches. Source

Official title: Monthly Client Asset Report V2

The facts

Who files
Investment firms subject to the Client Asset Requirements (Part 6 of the Investment Firms Regulations 2023, S.I. No. 10 of 2023), including MiFID and IIA non-retail firms, and authorised AIFMs authorised to hold client assets. Source
How often
Monthly. Source
Deadline
Signed off and submitted within 20 business days of the end date of the reporting period, and not before the period end date. Source
Format
Excel. The MCAR Template 2023 (Excel, monetary amounts in thousands of euro) submitted on the Central Bank Portal; the Cover tab shows whether each sheet is valid. 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: client assets (national)

Templates (7)

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

  • Questions 1 to 11: holdings, clients, client funds, financial instruments, uncontactable clients, breaches, examination, reconciliation, calculation and comments (Q1 - Q 11)
  • Business line (Q12)
  • Client funds (Q13)
  • Client financial instruments (Q14)
  • Outsourcing (Q15)
  • Jurisdictional analysis of retail clients (Q16)
  • Branches (Q17)

Data sheets of the MCAR Template 2023 (plus a Cover sheet and a dropdown list sheet). 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 formulas and data validation in the template, with a validity status for each sheet on the Cover tab.

The rules, on centralbank.ie

How they were counted

Not counted: the checks are built into the template as cell formulas and data validation.

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 (6)

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.

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.