: Gide has advised Eiffel Investment Group (‘EIG’) on the structuring of the ‘Eiffel Impact Direct Lending’ fund, a unitranche private debt fund dedicated to financing SMEs, managed by François Serot Almeras Latour. Classified as ‘Article 9’ under the SFDR Regulation, this fund, dedicated to professional investors, aims at financing SMEs while promoting concrete and measurable ESG objectives by systematically integrating Impact®