the section of the party that has entered into the loan (central party or an accounting unit)
the nature of the transaction – whether it is a loan, credit facility or security arrangement
the value of the loan
the date the loan was entered into
the date the loan is due to be repaid or a statement that it is indefinite, or otherwise how the date will be determined under the agreement
if the loan ended, the date it ended
the rate of interest – or how the rate will be determined under the agreement, or a statement that no interest is payable
whether the agreement contains a provision that enables outstanding interest to be added to the sum owed
whether or not any security has been given for the loan
whether the loan was from an Irish source
If you are reporting a loan from an Irish individual or unincorporated association, you must also provide us with extra documents when submitting your quarterly report. Please see the sections Irish individuals and Irish unincorporated associations for further details.