Issuer constituency
At 31 December 2025, IAASA’s financial reporting examination constituency, as notified by the Central Bank of Ireland, comprised 81 issuers made up of:
| Type of issuer | Number |
| Equity | 16 |
| Closed-ended fund | 5 |
| Debt | 60 |
| 81 |
Known equity issuer constituency at 31 December 2025:
- AIB Group plc
- Bank of Cyprus Holdings plc
- Bank of Ireland Group plc
- Cairn Homes plc
- FBD Holdings Plc
- Glanbia plc
- Glenveagh Properties plc
- Hammerson plc
- Hostelworld Group plc
- Irish Continental Group plc
- Irish Residential Properties REIT plc
- Kenmare Resources plc
- Kerry Group plc
- Kingspan Group plc
- Permanent TSB Group Holdings plc
- Ryanair Holdings plc
Known closed-ended fund issuer constituency at 31 December 2025:
- Crown Asia-Pacific Private Equity III plc
- Crown Asia-Pacific Private Equity IV plc
- Crown Co-Investment Opportunities II plc
- Crown Global Secondaries IV plc
- Crown Global Secondaries V Feeder plc
Known debt issuer constituency at 31 December 2025:
- Aercap Global Aviation Trust
- Alperia S.p.A
- Amethyst Structured Finance plc
- Amundi Physical Metals plc
- Argentum Capital S.A.
- Bankinter International Notes S.àr.l.
- Barclays Bank plc
- Barclays Bank Ireland plc
- BBVA Global Markets B.V.
- Beechwood Structured Finance plc
- Benbulbin Capital plc
- DB ETC plc
- Delamare Finance plc
- EdR Certified Origin Physical Gold plc
- Eirles One DAC
- Eirles Three DAC
- Eperon Finance plc
- Espaccio Securities plc
- Freshwater Finance plc
- Gold Bullion Securities Limited
- Graniteshares Financial plc
- Greenstreet Structured Financial Products plc
- HANetf ETC Securities plc
- Harp Issuer plc
- Invesco Physical Markets plc
- Investec Bank plc
- Ipanema Capital plc
- Ishares Physical Metals plc
- Italian Wine Brands S.p.A
- Juturna (European Loan Conduit No. 16) plc
- KraneShares ETC plc
- Land Securities Capital Markets plc
- Leverage Shares plc
- Lunar Funding V plc
- Magellan Mortgages No. 3 plc
- MBA Community Loans plc
- Minerva Lending plc
- Nimrod Capital plc
- Opal Financial Products plc
- Petra Diamonds US$ Treasury plc
- Profile Finance plc
- Recolte Securities plc
- Santander International Products plc
- Silverstate Financial Investments plc
- The Ultima Structured Products plc (formerly Brokercreditservice Structured Products plc)
- Vermillion Protective Bond Portfolio plc
- Vespucci Structured Financial Products plc
- Vigado Capital plc
- Voyce Investments plc
- Waterford Capital Investments plc
- Waves Financial Investments plc
- Wisdomtree Commodity Securities Limited
- Wisdomtree Foreign Exchange Limited
- Wisdomtree Hedged Commodity Securities Limited
- Wisdomtree Hedged Metal Securities Limited
- Wisdomtree Metal Securities Limited
- Wisdomtree Multi Asset Issuer plc
- Xtrackers ETC plc
- Xtrackers (Jersey) ETC plc
- Zipa Precious Metals plc