Financial Vehicle Corporations


Irish-resident securitisation vehicles (FVCs) are obliged to report quarterly data to the Central Bank under Regulation ECB/2013/40 and the Central Bank Acts 1942-2013. Article 1 of the ECB Regulation defines which entities qualify as securitisation vehicles for the purposes of the quarterly reporting requirement.

Additional ECB guidance is also available:

Information regarding the reporting requirement is available at the following link. This includes guidance on which companies must submit information and a how-to guide on the reporting process.

SPE Quarterly Reporting - FAQ Document September 2023 | pdf 824 KB


Registering an FVC with the Central Bank must be done using the Excel form below. Please note the same registration form may be used for all SPEs, both FVCs and non-securitisation SPEs. The latest version [13] of this form should be submitted to the Central Bank through email to [email protected] in Excel format. The form should be received by the Central Bank by no later than 5 working days after the company conducts any financial transactions (see FAQ Document for details).

This document should not be scanned, printed, or converted to any other format before submission.

SPE Registration Form Guidance Notes - September 2023 | pdf 986 KB SPE Registration Form | xlsx 175 KB

Submission of Data

Data must be submitted by all FVCs by no later than 19 working days from the end-quarter reference date. A full list of reporting deadlines is available at this link: Schedule of Dates

FVC data is reported using the FVC2 reporting form. This form, along with detailed guidance notes on how to compile the required information, is available below:

SPE Quarterly Reporting - Notes on Compilation | pdf 1332 KB SPEs Worked Examples - September 2023 | pdf 402 KB SPE Offline Checker | xls 2694 KB FVC2 Reporting Template | xls 645 KB

Derogated Data

Please note that since Q3-2016, the Central Bank has no longer permitted derogated data to be reported for smaller FVCs. The derogation return (FVD2) has been discontinued as a result.