AED

Luxembourg Registration Duties, Estates and VAT authority (Administration de l’Enregistrement, des Domaines et de la TVA)

AFM

Dutch Authority for the Financial Markets

AIF

Alternative investment fund

AIFM

Alternative investment fund manager

AIFM Law

The Law of 12 July 2013 on alternative investment fund managers, as amended

AIFMD

Directive 2011/61/EU on Alternative Investment Fund Managers

AIFMD II

Directive (EU) 2024/927 amending AIFMD

AMLA

Authority for Anti-Money Laundering and Countering the Financing of Terrorism

AML/ CFT

Anti-money laundering and counter-terrorist financing

CSD

Central Securities Depositary

CSRD

Corporate Sustainability Reporting Directive

CSSF

Luxembourg supervisory authority for financial services (Commission de Surveillance du Secteur Financier)

DNB

Dutch Central Bank

DPRK

Democratic People’s Republic of Korea

EBA

European Banking Authority

ESG

Environment, social and governance

ESMA

European securities and markets authority

ESRB

European Systemic Risk Board

ESRS

European Sustainability Reporting Standards

EU

European Union

EuReCa

European Reporting System for material AML/CFT Weaknesses

FAQ

Frequently asked questions

FATF

Financial Action Task Force

FIU

Financial Intelligence Unit

FTE

Full-Time Equivalent

HR

Human Resources

IFM

Investment fund manager

ITS

Implementing Technical Standards

LMT

Liquidity Management Tool

LO AIFs

Loan-originating AIFs

MiCAR

Regulation (EU) 2023/1114 on Markets in Crypto-Assets

MiFID II

Directive 2014/65 on markets in financial instruments

ML

Money Laundering

NAV

Net Asset Value

OECD

Organisation for Economic Co-operation and Development

RAIF

Reserved alternative investment fund

RC

Responsable du Contrôle du Respect des Obligations

RTS

Regulatory technical standards

RR

Responsable du Respect des Obligations

SFDR

Sustainable Finance Disclosure Regulation

SFDR RTS

Regulatory Technical Standards adopted under the Sustainable Finance Disclosure Regulation

TF

Terrorist Financing

Taxonomy Regulation

Regulation (EU) 2020/852 on the establishment of a framework to facilitate sustainable investment

UCI

Undertaking for Collective Investment

UCI Law

The law of 17 December 2010 on undertakings for collective investment, as amended

UCITS

Undertakings for Collective Investment in Transferable Securities

VASP

Virtual Asset Service Provider

VAT

Value Added Tax