GLOSSARY

AIFM

Alternative investment fund manager

AIFMD

Alternative investment fund manager directive

Annex

Annex of Circular CSSF 22/822

AML/CFT

Anti-money laundering and counter terrorism

CASP

Crypto Asset Service Providers

Circular

CSSF Circular 24/860

CSSF

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

DORA

Digital Operational Resilience Act

Draft 8414

Draft law number 8414

EBA

European Banking Authority

ELTIF

European Long-Term Investment Fund

ESAs

European supervisory authorities

ESG

Environmental, social and governance

ESMA

European securities and markets authority

ETF

Exchange Traded Fund

EU

European Union

FAQ

Frequently asked questions

FATF

Financial Action Task Force

FMP

Financial market participant

GAAR

General Anti-Abuse Rule

ICT

Information and communication technology

IFM

Investment fund manager

ITS

Implementing Technical Standards

LDI

Liability driven investment

LFS

Law of the 5 April 1993 on the financial sector

PPF

Profit Participating Facility

PSD

Specific Parent-Subsidiary Directive

MiCA

Markets in Crypto-Assets Regulation

NPL Law

Law of the 18 July 2024 on non-performing loans

RTS

Regulatory technical standards

SAAR

Anti-Abuse Rule implemented in Luxembourg Income Tax Law

SFDR

Sustainable Finance Disclosure Regulation

SICAR

Investment Companies in Risk Capital

SIF

Specialised Investment Fund

SPF

Société de Gestion de Patrimoine Familial

SRRC

AML/CFT Summary Report RC

SRRC

Updated version of AML/CFT Summary Report RC

UCI

Undertaking for Collective Investment

UCITS

Undertakings for Collective Investment in Transferable Securities