Firstly you are right in saying that ETFs aren't relevant against your loss - they are taxed at 41% exit tax and not CGT.
The best way to utilise that loss can't be answered without a heck of a lot more detail (the answer could be forget the loss, over pay your mortgage and up your pension might still be the right thing to do!). Having a previous loss to be able to offset any future CGT against is one factor amongst many others that should decide your future investment strategy.
If your question is which investments are subject to CGT in Ireland and not Exit Tax then as you say individual shares, individual shares exposed to more than 1 company (eg Berkshire Hathaway), Investment Trusts (City of London CTY, Scottish mortgage etc) Land, Buildings, Currency, Gold, Antiques, Paintings etc.