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Irish SPVs and listed SMEs to be excluded from sustainability reporting regime

On 26 February 2025, the European Commission (Commission) published an omnibus package (Omnibus Package) of proposals to amend the EU's framework for sustainability reporting, including under the CSRD ((EU) 2022/2464). The...more

Fund Finance: Central Bank of Ireland relaxes regulatory prohibition on provision of third-party guarantees by QIAIFs

Subject to certain requirements, a QIAIF may now guarantee the obligations of third-party entities in respect of investments and/or intermediate vehicles in which the QIAIF has a direct or indirect economic interest. This is...more

ESMA Consults on Simplified Disclosure Templates for Private Securitisations

ESMA has launched a Consultation on a draft simplified disclosure template for "European private securitisations". The stated objective of the Consultation is to streamline disclosure templates for private...more

Revised Central Bank of Ireland’s Prospectus Regulatory Framework Q&A | Expansion of Euronext’s GEM to retail debt

Revised Prospectus Regulatory Framework Q&A - On 7 March 2024, the Central Bank of Ireland (the "Central Bank") published its Prospectus Regulatory Framework – Questions & Answers 2nd Edition (the "Revised Q&A"). This...more

Ireland | Chambers 2024 Global Practice Guide on Securitisation

1. Specific Financial Asset Types - 1.1 Common Financial Assets - A wide range of asset classes have been securitised by Irish special purpose entities (SPEs): residential mortgages; commercial mortgages; auto loans;...more

Ireland Update: Guide to the Protected Disclosures (Amendment) Act, 2022

Substantial changes to Irish whistleblowing law will be introduced by the Protected Disclosures (Amendment) Act, 2022 (the “Amendment Act”) on 1 January 2023. Protection for whistleblowers is not a new concept in...more

Consumer Protection (Regulation of Retail Credit and Credit Servicing Firms) Act 2022

The Consumer Protection (Regulation of Retail Credit and Credit Servicing Firms) Act 2022 (the “2022 Act”) was commenced on 16 May 2022. The introduction of the 2022 Act ensures that providers and servicers of hire...more

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