Special Purpose Vehicles

Introduction

Irish-resident Section 110 companies (SPVs) are obliged to report quarterly data to the Central Bank under Section 18 of the Central Bank Act 1971.

Information regarding the reporting requirement is available below. This includes a how-to guide on the reporting process:

Please note that this reporting requirement does not apply to Section 110 companies already reporting to the Central Bank as Financial Vehicle Corporations (see here)

Registration

Registering an SPV with the Central Bank must be done using the Excel form below. The latest version of this form should be submitted to the Central Bank through email to spe-registration@centralbank.ie in Excel format. The form should be received by the Central Bank by no later than 5 working days after the vehicle engages in its first financial transactions (see FAQ Document for details).

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

Submission of Data

Data must be submitted by all SPVs by no later than 29 working days from the end-quarter reference date. A full list of reporting deadlines is available at this link: Schedule of Dates

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