Scheduled Returns applicable to Depositaries
Return Name
Applicable To
Return Frequency
Annual Audited
accounts (upload)
Depositaries (except if authorised as
a Credit Institution or as a branch
of a Credit Institution)
Annually; 4 months after firm year end
Annual Ownership
Confirmation Upload
Depositaries (except if authorised as
a Credit Institution or as a branch
of a Credit Institution)
Annually; 1 month after calendar year end
Bank Statements
Depositaries with a half-yearly
FINREP reporting requirement
Depositaries with a monthly FINREP
reporting requirement
Depositaries with a quarterly
FINREP reporting requirement
Half-yearly; 4 months after firm year end
and 2 months after firm half-year end
Monthly; 20 working days after calendar
month end
Quarterly; 20 working days after firm
quarter end
Depositaries (except if authorised as
a Credit Institution or as a branch
of a Credit Institution)
Annually; 4 months after firm year end
Depositaries (if authorised as a
Credit Institution or as a branch of
a Credit Institution) with a halfyearly FINREP reporting
requirement
Depositaries (except if authorised as
a Credit Institution or as a branch
of a Credit Institution)
Depositaries with a monthly FINREP
reporting requirement
Half-yearly; 2 months after firm year end
and 2 months after firm half-year end
Depositaries with a quarterly
FINREP reporting requirement
Quarterly; 20 working days after calendar
quarter end
Depositaries (except if authorised as
a Credit Institution or as a branch
of a Credit Institution)
Annually; 2 months after firm half-year
end
These are unstructured
accounts complete with
notes; i.e. a PDF of the
firm’s P&L and Balance
Sheet
Depositaries (except if authorised as
a Credit Institution or as a branch
of a Credit Institution) with a halfyearly FINREP reporting
requirement
Depositaries (except if authorised as
a Credit Institution or as a branch
of a Credit Institution) with a
monthly FINREP reporting
requirement
Half-yearly; 4 months after firm year end
and 2 months after firm half-year end
MCR reporting frequency is
the same as FINREPs – i.e.
if quarterly FINREP reports
are required, then quarterly
MCRs are also required.
Bank Statements –
Monthly Accounts
Bank Statements –
Quarterly Accounts
‘FINREP: Audited’
Fund Service Providers
Audited Annual
Accounts
‘FINREP: Interim’
Fund Service Providers
Bi Annual Mgmt
Accounts
‘FINREP: Interim’
Fund Service Providers
Interim Accounts
‘FINREP: Interim’
Fund Service Providers
Monthly Mgmt
Accounts
‘FINREP: Interim’
Fund Service Providers
Quarterly Mgmt
Accounts
Management/Interim
Accounts Upload
Minimum Capital
Requirement Report
Monthly Minimum
Capital Requirement
Report
Annually; 2 months after firm H1 end
Monthly; 20 working days after calendar
month end
Monthly; 20 working days after calendar
month end
Guidance Note /
Comments
These are unstructured
accounts complete with
notes; i.e. a PDF of the
firm’s P&L and Balance
Sheet
This returns details the
ownership of the regulated
entity and is submitted
annually.
Bank Statement reporting
frequency is the same as
FINREPs – i.e. if quarterly
FINREP reports are
required, then quarterly
Bank Statements are also
required.
FINREP for Fund Service
Providers - Guidance Note
FINREP for Fund Service
Providers - Guidance Note Appendix 1
Applies to all FINREP-type
returns
Minimum Capital
Requirement Report–
Guidance Note for Non
Return Name
Applicable To
Return Frequency
Minimum Capital
Requirement - Quarterly
Accounts
Depositaries (except if authorised as
a Credit Institution or as a branch
of a Credit Institution) with a
quarterly FINREP reporting
requirement
All Depositaries
Quarterly; 20 working days after firm
quarter end
Non-Irish Authorised
Funds Return
Guidance Note /
Comments
UCITS Management
Companies, Fund
Administrators and Trustee
Companies
Quarterly; 20 working days after calendar
quarter end
Ad-Hoc Returns applicable to Depositaries
Return Name
Applicable To
Return Frequency
Acquiring transaction
notification form and
support documentation
All Depositaries
Ad-hoc - To be used to provide prior
notification to the Central Bank of an
acquiring transaction
Audited Interim
Accounts
Depositaries (except if authorised as
a Credit Institution or as a branch
of a Credit Institution)
Ad-hoc - if a firm has management/interim
accounts audited; it should submit this
return.
Auditors Findings
Report
Depositaries (except if authorised as
a Credit Institution or as a branch
of a Credit Institution)
Capital Contribution
Agreement
All Depositaries
Ad-hoc - if a report is issued to the Board
by external auditor s detailing the auditor’s
findings re: the annual accounts; the firm
should upload the report.
Ad-hoc - when a firm wishes to include a
capital contribution in its regulatory capital
Depositary Regulatory
Report
Depositaries acting for Investment
Funds
Ad-hoc – when Material Errors, Breaches
and Significant Matters occur
Full Risk Assessment
All Depositaries
Ad-hoc – when requested by the Central
Bank
Inspection
Documentation
All Depositaries
As advised by the Central Bank, when
conducting an inspection
Internal Audits
Documentation
All Depositaries
Ad-hoc – upon completion of an internal
audit.
Legal Agreements
Letters
Other Documents
All Depositaries
All Depositaries
All Depositaries
Ad-hoc
Ad-hoc
Ad-hoc
Guidance Note /
Comments
If firm is changing
shareholding or ownership
structure they need to submit
the Acquiring Transaction
Notification Form
These are unstructured
interim accounts complete
with notes; i.e. a PDF of the
firm’s P&L and Balance
Sheet
The Capital Contribution
Agreement form details new
capital contributions to a
firm and requests that these
contributions may be
included in its regulatory
capital.
The Compliance Form
should be uploaded via
ONR. Refer to Regulatory
reporting requirements of
Irish authorised investment
funds for further information
Materials requested will be
detailed on a case-by-case
basis
This consists of information
requested by the inspection
team.
When a firm completes an
internal audit, they should
submit the findings of the
audit to the Central Bank.
Return Name
Applicable To
Return Frequency
Review Documentation
All Depositaries
Subordinated Loan
Agreement > 5 years
All Depositaries
Subordinated Loan
agreement perpetual
All Depositaries
Ad-hoc – when requested by the Central
Bank
Ad-hoc - when a firm wishes to use
subordinated debt with a maturity greater
than 5 years to comply with its capital
requirement
When the firm wishes to issue perpetual
subordinated debt to comply with its
capital requirement
Guidance Note /
Comments
Application form:
>5 year Subordinated Loan
Application form:
Perpetual Subordinated
Loan