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Which Entities fall within IAASA’s financial reporting examination remit?

Issuer constituency

At 30 June 2026, IAASA’s financial reporting examination constituency, as notified by the Central Bank of Ireland, comprised 83 issuers made up of:

Type of issuer Number
Equity 17
Closed-ended fund 5
Debt 61
83

 

Known equity issuer constituency at 30 June 2026:

  1. AIB Group plc
  2. Bank of Cyprus Holdings plc
  3. Bank of Ireland Group plc
  4. Cairn Homes plc
  5. FBD Holdings Plc
  6. Glanbia plc
  7. Glenveagh Properties plc
  8. Hammerson plc
  9. Hostelworld Group plc
  10. Irish Continental Group plc
  11. Irish Residential Properties REIT plc
  12. Kenmare Resources plc
  13. Kerry Group plc
  14. Kingspan Group plc
  15. Octave Intelligence plc
  16. Permanent TSB Group Holdings plc
  17. Ryanair Holdings plc

 

Known closed-ended fund issuer constituency at 30 June 2026:

  1. Crown Asia-Pacific Private Equity III plc
  2. Crown Asia-Pacific Private Equity IV plc
  3. Crown Co-Investment Opportunities II plc
  4. Crown Global Secondaries IV plc
  5. Crown Global Secondaries V Feeder plc

 

Known debt issuer constituency at 30 June 2026:

  1. Aercap Global Aviation Trust
  2. Alperia S.p.A
  3. Altarius ETI plc
  4. Amethyst Structured Finance plc
  5. Amundi Physical Metals plc
  6. Argentum Capital S.A.
  7. Bankinter International Notes S.àr.l.
  8. Barclays Bank plc
  9. Barclays Bank Ireland plc
  10. BBVA Global Markets B.V.
  11. Beechwood Structured Finance plc
  12. Benbulbin Capital plc
  13. DB ETC plc
  14. Delamare Finance plc
  15. Dolomiti Energia S.p.A
  16. EdR Certified Origin Physical Gold plc
  17. Eirles One DAC
  18. Eirles Three DAC
  19. Eperon Finance plc
  20. Espaccio Securities plc
  21. Freshwater Finance plc
  22. Gold Bullion Securities Limited
  23. Graniteshares Financial plc
  24. Greenstreet Structured Financial Products plc
  25. HANetf ETC Securities plc
  26. nvesco Physical Markets plc
  27. Investec Bank plc
  28. Ipanema Capital plc
  29. Ishares Physical Metals plc
  30. Italian Wine Brands S.p.A
  31. Juturna (European Loan Conduit No. 16) plc
  32. KraneShares ETC plc
  33. Land Securities Capital Markets plc
  34. Leverage Shares plc
  35. Lunar Funding V plc
  36. Magellan Mortgages No. 3 plc
  37. MBA Community Loans plc
  38. Minerva Lending plc
  39. Nimrod Capital plc
  40. Opal Financial Products plc
  41. Petra Diamonds US$ Treasury plc
  42. Profile Finance plc
  43. Recolte Securities plc
  44. Santander International Products plc
  45. Silverstate Financial Investments plc
  46. The Ultima Structured Products plc (formerly Brokercreditservice Structured Products plc)
  47. Vermillion Protective Bond Portfolio plc
  48. Vespucci Structured Financial Products plc
  49. Vigado Capital plc
  50. Voyce Investments plc
  51. Waterford Capital Investments plc
  52. Waves Financial Investments plc
  53. Wisdomtree Commodity Securities Limited
  54. Wisdomtree Foreign Exchange Limited
  55. Wisdomtree Hedged Commodity Securities Limited
  56. Wisdomtree Hedged Metal Securities Limited
  57. Wisdomtree Metal Securities Limited
  58. Wisdomtree Multi Asset Issuer plc
  59. Xtrackers ETC plc
  60. Xtrackers (Jersey) ETC plc
  61. Zipa Precious Metals plc