금감원이 검사하는 DLF는 10년물 독일 국채금리나 영국·미국 이자율스와프(CMS) 금리와 연계된 파생결합증권(DLS)에 투자한 사모펀드들이다.
The DLF, which is inspected by the FSS, is private equity funds that have invested in the 10-year German Government bond or Derivatives Linked Fund (DLF) linked to the Constant Maturity Swap (CMS) rates of the UK and US.