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ESMA publishes final report and draft RTS on open ended loan originating AIFs

In a welcome development, ESMA published its proposed Level 2 measures on the conditions for the operation of open-ended loan-originating alternative investment funds (OE LOFs) pursuant to the AIFMD II mandate. The RTS...more

Irish Quarterly Legal and Regulatory report: July - September 2025

Welcome to the July - September 2025 issue of our Irish Quarterly Legal and Regulatory report for asset management and investment funds. This quarterly report covers key developments from Q3 2025, including: Central...more

Central Bank of Ireland issues consultation on removal of prohibition on certain third party guarantees and security arrangements

The Central Bank of Ireland (Central Bank) has issued a consultation paper, CP162, seeking market feedback on a number of proposed enhancements to their AIF Rulebook including, in a fund finance context, the proposed removal...more

Reform of Irish private fund regulatory rules

On 9 September 2025, the Central Bank of Ireland (Central Bank) published a public consultation (CP162) setting out significant changes it proposes to make to its AIF Rulebook, with a specific focus being placed on changes...more

Irish Asset Management & Investment Funds ESG newsletter: Quarter 3, 2025

Welcome to the latest edition of our ESG newsletter. In this issue we identify a number of key highlights from European legislative and regulatory developments as well as updates from the wider sustainable finance...more

ESMA's findings on sustainability risk integration and disclosures: What you need to know

ESMA has published its final report on the CSA on the integration of sustainability risks and disclosures in the investment fund sector and a thematic note on sustainability-related claims focusing on ESG credentials. ...more

ESMA advice on the review of the UCITS Eligible Assets Directive

On 26 June 2025, ESMA published its keenly awaited technical advice to the Commission on the review of the UCITS Eligible Assets Directive 2007/16/EC (EAD). The report assesses EAD implementation across member states and...more

ESMA principles on third-party risk supervision

On 12 June 2025, ESMA published its principles on third-party risk supervision which are designed to assist supervisory authorities to identify, assess and supervise the third-party risks of EU entities operating across the...more

Central Bank UCITS Q&A – 42nd Edition

On 17 April 2025, the Central Bank of Ireland published its latest UCITS Q&A (42nd Edition). The Q&A contains its updated policy position regarding portfolio transparency requirements for exchange traded funds ("ETFs")...more

Irish Quarterly Legal and Regulatory Report: Asset Management and Investment Funds January - March 2025

Welcome to the January - March 2025 issue of our Irish Quarterly Legal and Regulatory Developments report for asset management and investment funds. This report covers key dates and developments during the quarter, such...more

AIFMD II: Timeline to implementation - One year on

On 15 April 2024, the Alternative Investment Fund Managers Directive II (AIFMD II) as regards delegation arrangements, liquidity risk management, supervisory reporting, the provision of depositary and custody services and...more

Fund Finance: Central Bank of Ireland relaxes regulatory prohibition on provision of third-party guarantees by QIAIFs

Subject to certain requirements, a QIAIF may now guarantee the obligations of third-party entities in respect of investments and/or intermediate vehicles in which the QIAIF has a direct or indirect economic interest. This is...more

Irish Asset Management & Investment Funds ESG Newsletter: October 2024 – January 2025

The Platform on Sustainable Finance has published its report on categorisation of products under SFDR ahead of the European Commission's proposal for review of the SFDR, expected in Q4 2025. ESMA released new Q&As...more

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

Irish Quarterly Legal and Regulatory Report - Asset Management and Investment Funds January - March 2024

Welcome to the January – March 2024 issue of our Irish Quarterly Legal and Regulatory Developments report for Asset Management and Investment Funds. This report covers key developments during the quarter, such as: ...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's Regulatory and Supervisory Outlook Report 2004 Key trends, risks and priorities facing funds and the asset...

On 29 February 2024, the Central Bank of Ireland (the "Central Bank") published a new Regulatory & Supervisory Outlook Report outlining the key trends and risks which the Central Bank has identified as moulding the financial...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

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