Scheduled Returns applicable to UCITS Management Companies
Return Name
Applicable To
Return Frequency
Annual Audited
accounts (upload)
All UCITS Management Companies
Annually; 4 months after firm year end
Annual Ownership
Confirmation Upload
All UCITS Management Companies
Annually; 1 month after calendar year end
Bank Statements
UCITS Management Companies with
a half-yearly FINREP reporting
requirement
UCITS Management Companies with
a monthly FINREP reporting
requirement
UCITS Management Companies with
a quarterly FINREP reporting
requirement
All UCITS Management Companies
Half-yearly; 4 months after firm year end
and 2 months after firm half-year end
All UCITS Management Companies
Annually; 2 months after firm H1 end
FINREP for Fund Service
Providers - Guidance Note
UCITS Management Companies with
a monthly FINREP reporting
requirement
Monthly; 20 working days after calendar
month end
FINREP for Fund Service
Providers - Guidance Note Appendix 1
UCITS Management Companies with
a quarterly FINREP reporting
requirement
Quarterly; 20 working days after firm
quarter end
All UCITS Management Companies
Annually; 2 months after firm half-year
end
All UCITS Management Companies
Half-Yearly; 4 months after firm year end
and 2 months after firm half-year end
Bank Statements –
Monthly Accounts
Bank Statements –
Quarterly Accounts
‘FINREP: Audited’
Fund Service Providers
Audited Annual
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 - UCITS
Management Company
Monthly; 20 working days after calendar
month end
Quarterly; 20 working days after firm
quarter 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.
Annually; 4 months after firm year end
Applies to all FINREP-type
returns
These are unstructured
accounts complete with
notes; i.e. a PDF of the
firm’s P&L and Balance
Sheet
MCR reporting frequency is
the same as FINREPs – i.e.
if quarterly FINREP reports
are required, then quarterly
MCRs are also required.
Minimum Capital
Requirement Report–
Guidance Note for UCITS
Management Companies
Ad-Hoc Returns applicable to UCITS Management Companies
Return Name
Applicable To
Return Frequency
Acquiring transaction
notification form and
support documentation
All UCITS Management Companies
Ad-hoc - To be used to provide prior
notification to the Central Bank of an
acquiring transaction
Audited Interim
Accounts
All UCITS Management Companies
Ad-hoc - if an interim audit is performed
Auditors Findings
Report
All UCITS Management Companies
Capital Contribution
Agreement
All UCITS Management Companies
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
Changes in Key
Personnel & Relevant
Documentation
All UCITS Management Companies
Ad-hoc – this return should be used to
report the following notifications and
relevant documentation*:
1. Change in Compliance Officer
2. Change in Money Laundering Reporting
Officer
3. Director Resignations: Resignation
Letters, Form R
4. Marked-up Business Plan Pages
5. Updated Signed Statement of
Responsibility
Ad-hoc – when requested by the Central
Bank
Full Risk Assessment
All UCITS Management Companies
Inspection
Documentation
All UCITS Management Companies
Ad-hoc – when requested by the Central
Bank
Internal Audits
Documentation
All UCITS Management Companies
Ad-hoc – upon completion of an internal
audit.
Legal Agreements
All UCITS Management Companies
Letters
All UCITS Management Companies
Other Documents
All UCITS Management Companies
Review Documentation
All UCITS Management Companies
Ad-hoc – when requested by the Central
Bank
Ad-hoc – when submitting letters to the
Central Bank
Ad-hoc – when submitting other
documents to the Central Bank
Ad-hoc – when requested by the Central
Bank
Guidance Note /
Comments
If firm is changing
shareholding or ownership
structure they need to submit
the Acquiring Transaction
Notification Form
Upload unstructured
documents related to the
interim audit
Upload unstructured
documents (pdf, word, etc.)
The Capital Contribution
Agreement form details new
capital contributions to a
firm and requests that these
contributions may be
included in its regulatory
capital.
This return has replaced the
Statement of Responsibility
report and the Business
Plans reports
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.
Upload unstructured
documents (pdf, word, etc.)
Upload unstructured
documents (pdf, word, etc.)
Upload unstructured
documents (pdf, word, etc.)
Upload unstructured
documents (pdf, word, etc.)
Return Name
Applicable To
Return Frequency
Subordinated Loan
Agreement > 5 years
All UCITS Management Companies
Subordinated Loan
agreement perpetual
All UCITS Management Companies
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:
Loan Subordination
Agreement - 5 year
Application form:
Perpetual Loan
Subordination Agreement