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