180 results found

There are an estimated 150 million businesses currently in the making worldwide, with about 300 million people involved in making them.

The written agreement should notably enable the depositary to identify all entities within the custody chain.

Financial products within the scope of the FAQ will be Alternative Investment Funds (AIFs) and Undertakings for Collective Investment in Transferable Securities (UCITS) as referred to under Article 2 SFDR.

On 21 October 2024, the Commission de Surveillance du Secteur Financier (CSSF) issued Circular 24/863, (the "Circular") which addresses the use of Environmental, Social, and Governance (ESG) and sustainability-related terms in fund names.

Investment firms offer a variety of services and vary by their size, business model, risk profile and complexity.

Although SFDR has applied from 10 March 2021 and its level II rules from 1 January 2023 many practical points remain, to this date, unclear. This new Q&A covers, among others...

This chapter is featured in Chambers and Partners Expert Focus guide, published in February 2024. Investor demand for investment funds that incorporate environmental, social, and governance (ESG) factors has grown...

On 17th January 2024, ESAs published their first set of final drafts of RTS under the Regulation (EU) 2022/2554 on Digital Operational Resilience for the Financial Sector of 14 December 2022 (also known as Digital Operational Resilience Act).

On 6 March 2024, the EU Commission wrote to ESMA commenting on the draft regulatory technical standards (RTS) for Regulation (EU) 2015/760 on European long-term investment funds (ELTIFs)...

Will IFRS 9 end up discouraging investors? I asked that question in another article a few months ago in a discussion of the new requirements, which relate to the accounting treatment of equity investments under IFRS 9.

stands for Undertakings for Collective Investment in Transferable Securities and designates those investment funds which have been set up in compliance with the provisions of the amended...

ESMA published three Q&As clarifying key aspects of the practical application of the Guidelines on funds' names using ESG or sustainability-related terms...

On 7 February 2024, the European Parliament voted the proposed Directive amending the Alternative Investment Fund Managers Directive (2011/61/EU) (AIFMD) and the UCITS Directive (2009/65/EC).

The European regulator ESMA has just published its guidelines on fund names in the context of ESG or sustainability-related terms (link in comment section).

EU Directive 2009/65/EC (also often referred to as the "UCITS IV Directive"), which was adopted by the European Parliament and the European Council on 13 July 2009, entered into force on 7 December 2009.

On 19 July 2024, the European Commission ("EC") published the final version of the regulatory technical standards ("RTS") with respect to Regulation (EU) 2015/760, as amended ("ELTIF 2.0")...

Evergreen funds are reshaping the investment landscape, offering a dynamic alternative to traditional closed-end funds.

The new EU regulation and directive on cross-border distribution were published in the Official Journal of the European Union on 12 July 2019