Finance Ireland Auto Receivables No.2 DAC is an ABS transaction backed by a pool of new and used auto finance receivables. The pool predominantly comprises consumer hire-purchase agreements, plus a smaller proportion of nonconsumer hire-purchase and personal contract plan agreements. The assets were originated by Finance Ireland Credit Solutions DAC, trading as Finance Ireland Motor and Leasing (FIML), to its private retail and commercial clients in Ireland. This is the second securitization of Finance Ireland Motor and Leasing's assets that we have rated. However, Finance Ireland Credit Solutions DAC (trading as FIML) is a frequent issuer from its RMBS platform, with seven transactions issued to date, along with three small ticket CMBS transactions. This transaction is static and does not