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Mensuel de novembre 2025 - Fonds d’investissement

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Predictive AI trading: Implications for the “active market” criterion in Level 1 fair value measurement
By Emanuele POMPEI, Partner, Assurance Private Equity Laurent CAPOLAGHI, Partner, Managed Services and Private Equity Leader, EY Luxembourg   The rise of AI marks a transformative shift across industries, with finance at the forefront. The European Union has led the way by introducing the world’s first comprehensive AI regulation, the EU AI Act, published in July 2024 and effective since 1 August 2024. This regulation establishes a risk-based framework for both developers and users of AI systems. In contrast, the United States has adopted a more fragmented approach, combining legislative initiatives, executive actions, and a Bill of Rights.   Despite differing regulatory strategies, the shared objective remains clear: to set standards that...
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These companies give us the benefit of their expertise by collaborating with Agefi Luxembourg.
H2o Asset Management
Fi&FO
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Stibbe
PwC
Ernst&Young
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SOCIETE GENERALE Securities Services
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A&O Shearman
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