Introduction to Investment Firms

The Central Bank authorises two types of Investment Firms. Information on each type of Investment Firm is available by clicking on the appropriate link below:

• IIA Non-Retail Firms
• MiFID Firms

In determining whether a proposed application falls for authorisation under the IIA or MIFID, applicants are advised to seek legal advice prior to submitting a formal application for authorisation.

Unlike a MiFID investment firm, investment business firms authorised under the IIA can only provide a limited range of services and cannot passport their services to other EEA jurisdictions.

The Central Bank of Ireland’s Registers contains a list of all financial service providers currently regulated by the Central Bank.

Please also see our Overview of Business Processes webpage for further information.

Central Bank of Ireland Taxonomy 2.0

The Central Bank Taxonomy introduces XBRL versions of the PRISM Impact Metrics Data return (‘PIMD’) and FINREP return(s) currently submitted on the Central Bank Portal by investment firms / fund service providers. The taxonomy package for version 2.0 is published below, alongside further information on XBRL and sample files.

Central Bank of Ireland Taxonomy 2.0.1

The Central Bank of Ireland taxonomy has been updated to fix a filing indicators issue on the Central Bank Portal. The latest taxonomy 2.0.1 version is published below.

Central Bank of Ireland Taxonomy 2.1

The Central Bank of Ireland Taxonomy 2.1 introduces XBRL versions of the Assets Under Management Data return (‘AUMD’) and Monthly Metrics Return (‘MMR’) currently submitted on the Central Bank Portal by investment firms. The taxonomy package for version 2.1 is published below, alongside the associated business rules and sample files.

Central Bank of Ireland Taxonomy 2.1.1

The Central Bank of Ireland Taxonomy 2.1.1 introduces a new ‘Unregulated Turnover’ data point on the ‘Client Assets’ template (PM_04.00) within the PRISM Impact Metrics Data return, as well as fixing an issue within the FINREP+ suite of returns whereby a number of data points were being duplicated within certain templates in the FINREP+ returns. The taxonomy package for version 2.1.1 is published below, alongside the associated business rules and sample files. 

Central Bank of Ireland Taxonomy 2.2.1

The Central Bank of Ireland Taxonomy 2.2.1 introduces a new XBRL version of the ICAAP Return. Investment Firms that have a requirement to submit the ICAAP Return will be required to submit the XBRL version of the return for reporting dates starting 31 December 2023 onward. The taxonomy package for taxonomy version 2.2.1 is published below, alongside the associated business rules and sample XBRL file. 

Central Bank of Ireland Taxonomy 2.2.2

The latest version of Central Bank of Ireland Taxonomy 2.2.2 introduces an updated datapoint within the FINREP+ suite of returns (details explained in the ChangeLog within the below taxonomy package). Investment Firms will be required to use the new version of the taxonomy from the 31 March 2024 reporting period onward when submitting a FINREP+ return type. The taxonomy package for taxonomy version 2.2.2 is published below, alongside the associated business rules and sample file. 

Central Bank of Ireland Taxonomy 2.3

The Central Bank of Ireland Taxonomy 2.3 introduces new XBRL versions of a number of existing returns for Investment Firms, as follows:

• Asset Concentration Disclosure
• Capital Adequacy Statement

The new taxonomy also introduces a number of updates to the ICAAP Report, details of which can be found in the Change Log within the below taxonomy package. The taxonomy package for version 2.3 is published below, alongside the associated business rules and sample files.