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Irish Quarterly Legal and Regulatory Report: Asset Management and Investment Funds October - December 2024

Welcome to the October - December 2024 issue of our Irish Quarterly Legal and Regulatory Developments report for asset management and investment funds....more

ESMA publishes new QAs on its Fund Naming Guidelines

On 13 December 2024, ESMA published three new questions and answers ("Q&As") which provide welcome clarification on the application of some key elements of its Guidelines on funds' names using ESG or sustainability-related...more

ESMA consultation on open ended loan-originating AIFs under AIFMD II

On 12 December 2024, ESMA published its consultation paper containing draft regulatory technical standards ("RTS") pursuant to Directive (EU) 2024/927 ("AIFMD II") on requirements with which loan-originating AIFs ("LOAIFs")...more

Department of Finance public consultation on exercise of AIFMD II national discretions

On 22 November 2024, the Department of Finance ("DoF") launched its public consultation on the exercise of the national discretions in Directive (EU) 2024/927 amending AIFMD (2011/61/EU) and the UCITS Directive (2009/65/EC),...more

AIFMD II 101: Part 2 – A new EU Framework for Liquidity Management Tools

This second instalment of our AIFMD II 101 series focuses on the new EU-wide legal framework for liquidity management tools ("LMTs") under AIFMD II. The new rules in relation to the use of LMTs will apply to alternative...more

AIFMD II 101: Part 1 - Loan-Origination

On 15 April 2024, Directive 2024/927/EU ("AIFMD II") entered into force, which marked a significant milestone for the European asset management industry. AIFMD II will introduce a harmonised framework for loan-originating...more

European Commission adopts Regulatory Technical Standards on the ELTIF Regulation

On 19 July 2024, the European Commission (the "Commission") adopted a delegated regulation and accompanying annexes containing its regulatory technical standards ("RTS") supplementing Regulation EU 2015/760, as amended by...more

ESMA call for evidence – review of the Eligible Assets Directive

On 7 May 2024, ESMA published its call for evidence ("CfE") on the review of the Commission Directive (2007/16/EC) on UCITS Eligible Assets ("EAD"). The CfE follows the formal request from the European Commission (the...more

AIFMD II: Timeline to Implementation

In March, the Council of the European Union published the Alternative Investment Fund Managers Directive (AIFMD II), aimed at harmonising the rules on delegation, reporting and liquidity management, together with bringing in...more

Central Bank issues feedback statement on CP155 and final ELTIF chapter of AIF Rulebook

On 11 March 2024, the Central Bank of Ireland (the "Central Bank") reached a significant milestone in finalising its framework for authorisations under the revised European Long-Term Investment Funds Regulation (EU) 2023/606...more

ESG ratings: European Council and Parliament reach consensus on new regulation

On 5 February 2024, the European Council and Parliament reached a provisional agreement on a proposal for a new regulation on ESG rating activities with the aim of boosting investor confidence in sustainable products....more

Central Bank of Ireland imposes its first fine on an investment fund

On 30 November 2023, the Central Bank of Ireland (the "Central Bank") published a public statement relating to an enforcement action against an Irish-authorised UCITS ICAV (the "ICAV") which has been reprimanded and fined...more

AIFMD II – A closer look

On 10 November 2023, the Council of the EU (the "Council") published the final compromise text of the political agreement (the "Agreement") for a directive1 amending the Alternative Investment Fund Managers Directive...more

Central Bank publishes a consultation paper on ELTIF chapter for the AIF Rulebook and updates its AIFMD Q&A to extend an exemption...

On 1 November 2023, in a welcome development, the Central Bank of Ireland (the "Central Bank") published Consultation Paper 155 on the proposed new European Long-Term Investment Funds ("ELTIF") chapter in the Central Bank's...more

Names and Claims – ESMA probes use of generic ESG terms in EU funds

Yesterday, ESMA published a risk analysis report outlining the results of its disclosure study on ESG names and claims in the EU funds industry. ESMA utilised natural language processing ("NLP") techniques to analyse the...more

Progress on implementation of the Irish ELTIF 2.0 offering

Today sees a significant and very welcome announcement by Irish Funds in relation to the Irish implementation of the ELTIF 2.0 framework. Irish Funds has confirmed in a communication to member firms that following...more

Adoption of the European Commission's retail investment strategy

On 24 May 2023, the European Commission (the "Commission") adopted and published its retail investment strategy ("RIS") a key tenet of its Capital Markets Union Action Plan (the "CMU Action Plan"). One of the core objectives...more

EU Sustainable Finance Package - June 2023

On 13 June 2023, the European Commission (the "Commission") published a significant sustainable finance package on EU Taxonomy, ESG ratings and transition finance. Expansion of Taxonomy Regulation framework - The...more

Revised ELTIF Regulation Published in the Official Journal

On 20 March 2023, the revised European Long-Term Investment Funds Regulation (EU) 2023/606 (the “Regulation”) was published in the Official Journal of the European Union, entering into force on the twentieth day following...more

Central Bank’s Securities Markets Risk Outlook Report, Supervisory Priorities for 2023 and Key Areas of Focus for Funds and their...

On 2 March 2023, the Central Bank of Ireland (the “Central Bank”) published its third annual Securities Markets Risk Outlook Report (the “Report”). The Report highlights the conduct risks that the Central Bank has identified...more

Central Bank launches its consultation paper CP152: Own funds requirements for UCITS management companies and AIFMs authorised for...

On 1 December 2022, the Central Bank of Ireland (the “Central Bank”) published its consultation paper CP152 on own funds requirements for UCITS management companies and AIFMs authorised for discretionary portfolio management...more

Ireland Update: Guide to the Protected Disclosures (Amendment) Act, 2022

Substantial changes to Irish whistleblowing law will be introduced by the Protected Disclosures (Amendment) Act, 2022 (the “Amendment Act”) on 1 January 2023. Protection for whistleblowers is not a new concept in...more

Irish Quarterly Legal and Regulatory Report - Asset Management and Investment Funds July to September 2022

1.1 ESMA UCITS Q&A updates On 20 July 2022, ESMA published an updated version of its UCITS Q&As with the following new Q&As: Section X: Depository – new Q&As 7 and 8 on reconciliations; and - • Section XIII: Delegation...more

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