15 Jul 2022

The Central Bank of Ireland has published XBRL Taxonomy 2.1 for use with EMI and PI quarterly and supplementary returns.

  • XBRL reporting

The XBRL Central Bank of Ireland Taxonomy 2.1 has now been published, as part of the updated reporting requirements for E-Money Institutions (EMIs) and Payment Institution (PIs) reporting to the CBI.

As outlined previously, the reporting format for EMIs and PIs is changing from web-form to XBRL for quarterly account returns and supplementary returns, from the reporting period ending 30th September 2022. These returns have also been updated.

Specific guidance for the new XBRL returns has been released alongside the taxonomy. Guidance notes for EMIs, and the taxonomy itself, can be found here. PI-specific guidance notes can be found here.