Irish Quarterly Legal and Regulatory Report Asset Management and Investment Funds October - December 2023

This report covers key dates and developments during the quarter, such as:

• UCITS & AIFMD developments, including the political agreement on the text of AIFMD II;
• Central Bank developments, with its latest consultations including amongst others the consultation on the ELTIF chapter to the AIF Rulebook, the industry letter on asset valuation and new Q&As on topics including PRIIPs KID filing requirements, QIAIFs investing via subsidiaries and the accounting treatment of ILPs; and
• Other legal and regulatory developments, such as ESMA's report on regulatory technical standards under the ELTIF Regulation, the DoF's progress update on the review of the funds sector and ESMA's recent update on implementation of its guidelines on ESG and sustainability-related terms in fund names.

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