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On 18 February 2015, the European Commission (the "Commission") published its Green Paper on Building a Capital Markets Union ("CMU") inviting contributions from all interested parties by 13 May 2015...

An issue which often comes up when a borrower defaults is establishing what can be recouped by a lender in the course of enforcement. In order to redeem a loan, both the capital made available and interest accrued must be repaid to the lender.

LO-QIAIFs can issue loans, participate in loans, invest in debt / credit instruments and participate in lending and operations relating thereto, including investing in debt and equity securities...

1 February 2025 is a key date regarding the scope of Ireland's credit reporting framework.

Ireland's Finance Bill 2015 (the Bill) was published on October 22 2015 and it contains new (previously unannounced) provisions on the Irish tax treatment of Additional Tier 1 (AT1) instruments.

The settlement of Irish equity, ETF and bond securities through CREST, the system operated by Euroclear UK & Ireland, will no longer satisfy EU rules under the EU's CSDR post Brexit.

Issuers of retail debt securities listed on EU regulated markets must prepare their annual financial reports using the European Single Electronic Reporting Format (ESEF) for financial ...

The peer review group identified a number of policy follow-ups for ESMA which may well be indicative of areas of focus for future guidance from ESMA.

The European Commission finally adopted the regulatory technical standards on risk retention (the Risk Retention RTS) under the EU Securitisation Regulation on 7 July 2023.

The EU Council confirmed this afternoon that trilogue negotiations have successfully completed on planned changes to the Central Securities Depositories Regulation (CSDR).

The judgment in Bank of Ireland v Eteams (International) Ltd (in liquidation) has provided a helpful elucidation of the position of the Irish Courts in interpreting whether receivable sale agreements constitute true sales.

The Sustainable Finance Disclosures Regulation (SFDR), among other matters, imposes disclosure requirements on financial market participants and...

For new lending arrangements entered into by an EU-domiciled fund after 11 July 2026 with a non-EU lender, that lender will need to have an authorised branch...