Source: AMLA final report draft
- Anti-money laundering
AMLR supplemental acts
- ITS on FIU reporting to the EPPO
Article 2 Definitions
This is a draft act
This text has been parsed from the AMLA final report draft as published on 3 July 2026. While we run a suite of validations, the automated parsing can result in errors. Also, before it is finally adopted by the Commission, its wording, numbering and references may change, and entire articles might be removed or added.
Summary What does Article 2 of the ITS on FIU reporting to the EPPO say?
This is the definitions article, establishing the precise meaning of five key terms used throughout the regulation.
It grounds the regulation's language by clarifying the roles and concepts central to the reporting relationship between FIUs and the EPPO, particularly around how reported information may be used and in what format it must be submitted.
These definitions feed directly into the obligations set out in later articles, especially those concerning permitted use of information and technical submission requirements.
Important points:
- Understand that "reporting FIU" specifically refers to an FIU in the act of transmitting information to the EPPO, not FIUs in general.
- The distinction between "judicial purposes" and "intelligence purposes" is critical — the former involves use as evidence in criminal proceedings, while the latter does not.
- "Cooperation in criminal matters" covers formal EPPO requests to non-participating Member States or third countries for assistance in criminal proceedings.
Springlex's summary of the article is a reading aid, not a substitute for the legal text.
For the purpose of this Regulation, the following definitions shall apply:
‘reporting FIU’ means an FIU transmitting information to the EPPO.
‘machine-readable format’ means a format that software applications can automatically process, without human intervention, such as XML.
‘judicial purposes’ means the use of the reported information for criminal proceedings, including its use as evidence before judicial authorities or for supporting applications or requests made in the context of such proceedings.
‘intelligence purposes’ means the use of the reported information by competent authorities for analysing and processing it in order to identify possible money laundering, terrorist financing or related criminal conduct, without the information being used as evidence in judicial proceedings.
‘cooperation in criminal matters’ means formal requests made by the EPPO to authorities of a Member State not participating in the enhanced cooperation on the establishment of the EPPO or to authorities of a third country for assistance in the context of criminal proceedings, including requests to obtain evidence, gather information, identify or trace persons or assets, or perform procedural acts necessary for the investigation or prosecution of offences.
Springlex and this text is meant purely as a documentation tool and has no legal effect. No liability is assumed for its content. The authentic version of this act is the one published in the Official Journal of the European Union.
Definition
crypto-asset services
Definition
supervisor
Definition
machine-readable format
Definition
reporting FIU
Definition
financial mixed activity holding company
Definition
crypto-asset service provider
Definition
credit institution
- a credit institution as defined in Article 4(1), point (1), of Regulation (EU) No 575/2013;
- a branch of a credit institution, as defined in Article 4(1), point (17), of Regulation (EU) No 575/2013, when located in the Union, whether its head office is located in a Member State or in a third country;
Definition
crypto-asset
Definition
establishment
- a branch or subsidiary;
- in the case of credit institutions and financial institutions, an infrastructure qualifying as an establishment under prudential regulation;
Definition
property
Definition
intelligence purposes
Definition
competent authority
- a Financial Intelligence Unit (FIU);
- a supervisory authority;
- a public authority that has the function of investigating or prosecuting money laundering, its predicate offences or terrorist financing, or that has the function of tracing, seizing or freezing and confiscating criminal assets;
- a public authority with designated responsibilities for combating money laundering or terrorist financing;
Definition
cooperation in criminal matters
Definition
terrorist financing
Definition
money laundering
Definition
financial institution
- an undertaking other than a credit institution or an investment firm, which carries out one or more of the activities listed in points (2) to (12), (14) and (15) of Annex I to Directive 2013/36/EU of the European Parliament and of the Council(32), including the activities of currency exchange offices (bureaux de change), but excluding the activities referred to in point (8) of Annex I to Directive (EU) 2015/2366, or an undertaking the principal activity of which is to acquire holdings, including a financial holding company, a mixed financial holding company and a financial mixed activity holding company;
- an insurance undertaking as defined in Article 13, point (1), of Directive 2009/138/EC of the European Parliament and of the Council(33), insofar as it carries out life or other investment-related assurance activities covered by that Directive, including insurance holding companies and mixed-activity insurance holding companies as defined, respectively, in Article 212(1), points (f) and (g), of Directive 2009/138/EC;
- an insurance intermediary as defined in Article 2(1), point (3), of Directive (EU) 2016/97 where it acts with respect to life insurance and other investment-related insurance services, with the exception of an insurance intermediary that does not collect premiums or amounts intended for the customer and which acts under the responsibility of one or more insurance undertakings or intermediaries for the products which concern them respectively;
- an investment firm as defined in Article 4(1), point (1), of Directive 2014/65/EU of the European Parliament and of the Council(34);
- a collective investment undertaking, in particular:
- an undertaking for collective investment in transferable securities (UCITS) as defined in Article 1(2) of Directive 2009/65/EC and its management company as defined in Article 2(1), point (b), of that Directive or an investment company authorised in accordance with that Directive and which has not designated a management company, that makes available for purchase units of UCITS in the Union;
- an alternative investment fund as defined in Article 4(1), point (a), of Directive 2011/61/EU and its alternative investment fund manager as defined in Article 4(1), point (b), of that Directive that fall within the scope set out in Article 2 of that Directive;
- a central securities depository as defined in Article 2(1), point (1), of Regulation (EU) No 909/2014 of the European Parliament and of the Council(35);
- a creditor as defined in Article 4, point (2), of Directive 2014/17/EU of the European Parliament and of the Council(36) and in Article 3, point (b), of Directive 2008/48/EC of the European Parliament and of the Council(37);
- a credit intermediary as defined in Article 4, point (5), of Directive 2014/17/EU and in Article 3, point (f), of Directive 2008/48/EC, when holding the funds as defined in Article 4, point (25), of Directive (EU) 2015/2366 in connection with the credit agreement, with the exception of the credit intermediary carrying out activities under the responsibility of one or more creditors or credit intermediaries;
- a crypto-asset service provider;
- a branch of a financial institution referred to in points (a) to (i), when located in the Union, whether its head office is located in a Member State or in a third country;
Definition
self-regulatory body
Definition
third country
Definition
judicial purposes
Definition
funds
Definition
supervisory authority