(1) In these Regulations -
"administration services" means services pertaining to the administration of an investment fund including, but not limited to, the following: (a) the performance of valuation services; (b) fund accounting services; (c) acting as a transfer agent or a registration agent for an investment fund;
"AIF" means the European Union (Alternative Investment Fund Managers) Regulations 2013 (S.I. No. 257 of 2013);
"AIFM Regulations" means the European Union (Alternative Investment Fund Managers) Regulations 2013 (S.I. No. 257 of 2013);
"applicable accounting framework" means the accounting standards to which the investment business firm is subject;
"Bank" means the Central Bank of Ireland;
"calendar month end" means the last day of the month;
"calendar quarter end" means the following in any year: (a) 31 March;(b) 30 June;(c) 30 September; (d) 31 December;
"Capital Requirement Regulation" means Regulation (EU) No 575/2013 of the European Parliament and of th