Cayman Islands: Securitization & Structured Finance

Cayman Islands companies and investment funds planning a year-end voluntary liquidation must navigate strict statutory timelines and regulatory requirements that begin months before December 31st. Missing critical deadlines can trigger an additional year of government fees, CIMA charges, and potentially unintended audit obligations. This guide outlines the essential planning dates, sequencing requirements for CIMA-regulated funds, and the coordination needed between deregistration and dissolution processes.

Private credit activity in the Middle East is expanding rapidly, with sponsors and investors deploying capital through increasingly sophisticated lending and structured financing arrangements. The Cayman Islands exempted company offers a flexible corporate framework that can perform multiple functions within a single transaction, from investor aggregation to direct lending, while accommodating complex economic rights and governance structures.

Understanding the critical role of investor notices in capital call facilities involving Cayman exempted limited partnerships is essential for fund finance participants.

While tokenisation does not alter a fund’s legal obligations, it introduces a new range of risks which must be addressed.

Our Cayman Islands office is pleased to have acted as legal counsel to Banco Industrial, S.A. (Banco Industrial) – the leading Guatemalan bank - in connection with an offering of US$750m of 6.550% Subordinated Notes...

The Cayman Islands continues to hold its position as the leading global domicile for investment funds. This reputation is built on consistent regulatory clarity...

Following our recent update on the European Green Bond Regulation (the "Green Bond Standard" or "GBS") the consolidated text of the political agreement of the Green Bond Standard was published on 10 May 2023...

As firms get ready to wrap up the calendar year, it is time to take inventory of what year-end regulatory deadlines are on the horizon.

Under the Cayman Islands Directors Registration and Licensing Act (the "Act"), a person appointed as a director of certain entities (referred to in the Act as "covered entities")...