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In forcePayment institutions: financial reporting (national)Last checked 11 November 2026

Payment institution accounts return (FINREP, PIA)

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

Each payment institution's quarterly balance sheet and profit and loss account, on templates aligned to the EBA FINREP taxonomy 2.9 with some changes, plus a short questionnaire. The templates are national: they reuse the EBA FINREP layout but are set and collected by the Central Bank. Source

Official title: Payment Institution Accounts return XBRL (PIA)

The facts

Who files
All payment institutions authorised in Ireland under the Payment Services Regulations. Source
How often
Quarterly, based on the year end of the individual payment institution; firms with a non-calendar accounting year may adjust reference dates so reporting is every three, six or twelve months from their year end. Source
Deadline
By the submission due date scheduled by the Central Bank on the Portal, normally 1 month after the reporting date. Source
Format
XBRL-XML. An XBRL instance for the Central Bank of Ireland Taxonomy 2.2.2 (all reporting dates from 31 December 2023), uploaded to the Central Bank Portal. 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
Payment institutions: financial reporting (national)

Templates (5)

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

  • Table A Questionnaire (PIA_00.01)
  • Balance Sheet Statement [Statement of Financial Position]: Assets (PIA_01.01)
  • Balance Sheet Statement [Statement of Financial Position]: Liabilities (PIA_01.02)
  • Balance Sheet Statement [Statement of Financial Position]: Equity (PIA_01.03)
  • Statement of profit or loss (PIA_02.00)

Templates of module pia in Central Bank of Ireland Taxonomy 2.2.2 (version folder 2023-10-31); names are the table labels in the taxonomy. Source

Validation rules

45 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 taxonomy package (val folder of the framework), plus an Excel list of every rule with its expression, severity and module.

The rules, on centralbank.ie

How they were counted

Rule codes on sheet 'pia' of 'Central Bank of Ireland Taxonomy 2.2.2 Business Rules PIA and PIS' whose 'Severity and modules' column names module pia (45: 45 errors). All rules in the file have 'Include in XBRL' = yes and 'Deactivated' = no.

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 published data from this return was found on the Central Bank 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.