On 31st August 2020, the Central Bank of Ireland (CBI) published guidance on Money Market Fund Regulation (MMFR) Reporting requirements for Fund Management Companies of Irish Authorised Money Market Investment Funds.
This Guidance Note (the “Guidance”) from the Central Bank of Ireland (the “Central Bank”) is relevant for the below groups:
- All Irish Authorised Money Market Investment Funds (“MMFs”) authorised under Regulation (EU) 2017/1131 (“EU Money Market Funds Regulation”) (“MMFR”); and
- Fund Management Companies (“Fund Managers”) of MMFs.
The purpose of this Guidance is to provide information and direction on the completion of “MMF Reporting” by Fund Managers:
- The “Money Market Fund Returns” for authorised MMFs under Article 37 of the MMFR;
- Ad-hoc Stress Test Reporting under Article 28 of the MMFR;
- Other Ad-Hoc reporting under MMFR outside of points (i) and (ii); and (iv) Daily Reporting for MMFs.
Return | Responsibility for Filing | Applicable Funds | Frequency |
Money Market Fund Returns under Article 37 | Board of Directors / Fund Management Company / General Partner / Alternative Investment Fund Manager | All Irish Domiciled UCITS / AIF | Quarterly / Annual |
Sub-Funds and Standalone | |||
Funds authorised as a MMF | |||
Article 28 Stress Test Reporting | Board of Directors / Fund Management Company / General Partner / Alternative Investment Fund Manager | All Irish Domiciled UCITS / AIF | Ad-Hoc – following Stress Test Failure |
Sub-Funds and Standalone | |||
Funds authorised as a MMF | |||
Other Ad-Hoc Reporting under MMFR | Board of Directors / Fund Management Company / General Partner / Alternative Investment Fund Manager | All Irish Domiciled UCITS / AIF | Ad-Hoc – following |
Sub-Funds and Standalone | breach of relevant | ||
Funds authorised as a MMF | MMFR thresholds | ||
Daily Reporting for MMFs | Board of Directors / Fund Management Company / General Partner / Alternative Investment Fund Manager | All Irish Domiciled UCITS / AIF | Daily |
Sub-Funds and Standalone | |||
Funds authorised as a MMF |
All MMFR Reporting is made through the Central Bank’s Online Reporting (“ONR”) portal unless stated otherwise in this Guidance. Guidance on how to use the ONR portal is found on the Central Bank’s website.