GLOSSARY

AI

Artificial Intelligence

AIF

Alternative investment fund

AIFM

Alternative investment fund manager

AIFMD

Alternative investment fund manager directive

ALFI

Association of the Luxembourg Fund Industry

AML/ CFT

Anti-money laundering and counter terrorism

AMF

Dutch Authority of Financial Markets

API

Application Programming Interface

CASP

Crypto Asset Service Providers

CIS

Collective Investment Sector

Communication

CSSF communication dated 3 February 2025

CSDDD

Corporate Sustainability Due Diligence Directive

CSRD

Corporate Sustainability Reporting Directive

CSSF

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

DAC 9

Directive on Administrative Cooperation

DNB

Dutch Central Bank

DORA

Digital Operational Resilience Act

EBA

European Banking Authority

EFSI

European Fund for Strategic Investments

ELTIF

European Long-Term Investment Fund

ELTIF 2.0

European long-term investment fund Regulation (EU) 2023/606

ESG

Environment, social and governance

ESMA

European securities and markets authority

ESRS

European Sustainability Reporting Standards

EU

European Union

EuGB

European Green Bounds

EuGB Regulation

European Green Bounds Regulation

European Commission

European Commission

GloBE directive

Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union

GIR

GloBE Information Return

ICT

Information and communication technology

IFM

Investment fund manager

ITS

Implementing Technical Standards

Law

Law of 6 February 2025

PDAOFI

Professional Depositaries of Assets other than Financial Instruments

ML

Management Letter

ManCos

Management Companies

MiCAR

Markets in financial instruments Regulation

MiFID II

Directive 2014/65 on markets in financial instruments

ML

Money Laundering

NAV

Net Asset Value

NCA

National Competent Authorities

OEFs

Open-ended funds

Q&A

Question & answer

REA

Réviseurs d’Entreprises Agréés

Report

ESMA report on the costs and performance of EU retail investments products

RTS

Regulatory technical standards

SAAR

Anti-Abuse Rule implemented in Luxembourg Income Tax Law

SAQ

Self-Assessment Questionnaire

SFDR

Sustainable Finance Disclosure Regulation

SICAR

Investment Companies in Risk Capital

SIF

Specialised Investment Fund

SR

Separate report

TF

Terrorist Financing

UCI

Undertaking for Collective Investment

UCITS

Undertakings for Collective Investment in Transferable Securities

UPE

Ultimate Parent Entity

The Netherlands Regulatory

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