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ARTICLE · 10 FEBRUARY 2026

Securitisation 2026 - Ireland

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A wide range of asset classes have been securitised by Irish special purpose entities ("SPEs") including: residential mortgages; commercial mortgages; auto loans; consumer loans; corporate loans; shipping assets...

IrelandCorporate/Commercial Law
Andrew Traynor
Andrew Traynor
Eimear Burbridge
Eimear Burbridge
Sinéad Gormley
Sinéad Gormley
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Law and Practice

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") including: residential mortgages; commercial mortgages; auto loans; consumer loans; corporate loans; shipping assets; aircraft lease receivables; trade, credit card and hire purchase receivables; royalties; commodities; carbon credits/EU Allowances; and non-performing loans ("NPLs").

Irish SPEs can be successfully utilised for the full range of securitisation products including ABS, CLOS, CMBS/RMBS and other receivables transactions.

1.2 Structures Relating to Financial Assets

The structure of a securitisation is generally determined by the desired regulatory capital treatment or investor requirements.

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