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Fonds commun de placement translates to "investment funds" or "mutual funds", and are open-ended collective investment funds based that are neither trust or company law based. They are similar to Common contractual funds in Ireland. In France, commonly referred to as FCP or F.C.P., these financial instruments are collective investments that are similar to the Sicav. They are not investment companies; they are more like open partnerships. They have no independent legal status but exist as a set of defined relationships between investors, managers and custodian.〔(【引用サイトリンク】 title=Luxembourg Investment Fund Management )〕 They invest in different financial instruments, but they do not have the tax status of the SICAV. They are typically issued in the French-speaking countries of Europe. == See also == * Common fund * Collective investment scheme 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Fond commun de placement」の詳細全文を読む スポンサード リンク
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