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In forceInsurers: internal models (national)Last checked 11 November 2026

Internal model profit and loss attribution and validation report (IM P&L attribution and validation report)

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

The profit and loss attribution and the validation report for the firm's approved internal model, submitted at least once a year. Source

Official title: Profit and loss attribution and validation report

The facts

Who files
Insurance and reinsurance undertakings with an approved full or partial internal model. Source
How often
At least annually. Source
Deadline
No later than 14 days after the reports have been finalised. Source
Format
Other. Submitted through the Central Bank of Ireland Portal; no template or file format is published. 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
Insurers: internal models (national)

Templates (0)

The library lists no templates for this return.

No template published. Source

Validation rules

No published validation rules were found for this return. Source

Public data

No published data from this return was found. No published data from this return was found on the Central Bank pages checked. Source

Official documents (1)

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 (Insurance & Reinsurance)

    List of returns · HTML

    The Central Bank page that lists the returns insurers and reinsurers file: quarterly and annual QRTs, SFCR, RSR, ORSA, the DAR peer review, internal model returns, NSTs, ECB add-ons, financial stability reporting, the unclaimed life certificate, auditors' reports and the conduct of business return.

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.