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{{quote|For the purpose of this opinion, the word “'''[[Company|companies]]'''” shall neither refer to economic interest groups (''groupements d’interêts économiques'') nor European economic interest groups (''groupements d’interêts économiques européens''). It shall furthermore not encompass any entities listed hereafter or any entities which are subject to a specific legislative framework or any specific licensing requirements, such as, [[without limitation]], reinsurance undertakings, pension funds, investment companies in risk capital, securitisation vehicles, [[Alternative Investment Fund Management Directive|alternative investment fund managers]] subject to the Luxembourg law of 12 July 2013 on investment fund managers (as amended) (the “'''AIFM Law'''”), alternative investment funds subject to the AIFM law other than UCI or reserved alternative investment funds (fonds d’investissement alternatrives reserves (“'''RAIF'''”) which are additionally subject to the Luxembourg law of 2016 on RAIF (as amended) (except the extent such entities are specifically covered in Appendix 2 part 1<ref>Curious note for posterity: there ''is'' no Appendix 2.</ref>).}} | {{quote|For the purpose of this opinion, the word “'''[[Company|companies]]'''” shall neither refer to economic interest groups (''groupements d’interêts économiques'') nor European economic interest groups (''groupements d’interêts économiques européens''). It shall furthermore not encompass any entities listed hereafter or any entities which are subject to a specific legislative framework or any specific licensing requirements, such as, [[without limitation]], reinsurance undertakings, pension funds, investment companies in risk capital, securitisation vehicles, [[Alternative Investment Fund Management Directive|alternative investment fund managers]] subject to the Luxembourg law of 12 July 2013 on investment fund managers (as amended) (the “'''AIFM Law'''”), alternative investment funds subject to the AIFM law other than UCI or reserved alternative investment funds (fonds d’investissement alternatrives reserves (“'''RAIF'''”) which are additionally subject to the Luxembourg law of 2016 on RAIF (as amended) (except the extent such entities are specifically covered in Appendix 2 part 1<ref>Curious note for posterity: there ''is'' no Appendix 2.</ref>).}} | ||
Yet, as the pain and grogginess wear off, we find ourselves feeling ''curious''. | Yet, as the pain and grogginess wear off, we find ourselves feeling ''curious''. For, if one wanted to give good clear illustrations of things that aren’t companies, these ones seem singularly ill-suited. There are lots of things: most things on heav’n and earth, indeed, that are not [[Luxembourg]] companies. Why fixate on alternative investment vehicles ion particular? Giraffes, for example, are not companies. Nor is tapioca. Nor, to bring it a little closer to home, are ''Moules Frites''. These have the advantage of making it very clear what sort of things companies are, the sorts of casstegories they fall into. Do not try to make a bubble tea out of a [[SICAV]]. Do not try to close-out a sago-pudding. These are good, practical instructions for an unfrustrating life. | ||
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