non-financial entity

73a natural or legal person other than:

1. (a) an investment firm authorised in accordance with MIFID;
1. (b) a CRD credit institution;
1. (c) an insurance undertaking authorised in accordance with Directive 73/239/EEC;
1. (d) an assurance undertaking authorised in accordance with Directive 2002/83/EC of the European Parliament and of the Council;
1. (e) a reinsurance undertaking authorised in accordance with Directive 2005/68/EC of the European Parliament and of the Council;
1. (f) a UCITS and, where relevant, its management company, authorised in accordance with the UCITS Directive;
1. (g) an institution for occupational retirement provision within the meaning of article 6(a) of Directive 2003/41/EC of the European Parliament and of the Council;
1. (h) an alternative investment fund managed by AIFMs authorised or registered in accordance with the AIFMD;
1. (i) a CCP authorised in accordance with EMIRand
1. (j) a central securities depositary authorised in accordance with CDSR.

[Note: article 2 of MiFID RTS 21]