Glossary

Here you’ll find definitions of terms used on the AIC site. Enter the term you want to search for in the box, or click on the letter it begins with.

5 A B C D E F G H I J L M N O P Q R S T U V W Y Z

See interim accounts.

The lowest and highest levels of gearing an investment company has had over the past 3 years.

See gearing.

See ordinary income shares.

This is defined in the AIFM Directive as “the Member State in which the AIFM has its registered office”.  The definition also states that for non-EU AIFMs, all references to ‘home Member State of the AIFM’ shall be read as the ‘Member State of reference’.