Please ensure Javascript is enabled for purposes of website accessibility

People

Big things are happening at Ogier. Change is embedded in everything we do. It is redefining our talent, our ways of working, our platforms of delivery, our culture.

Expertise

Services

We have the expertise to handle the most demanding transactions. Our commercial understanding and experience of working with leading financial institutions, professional advisers and regulatory bodies means we add real value to clients’ businesses.

View all Services

Employment law

Intellectual Property

Listing services

Restructuring and Insolvency

Business Services Team

Executive Team

German Desk

Accounting and Financial Reporting Services

Cayman Islands AML/CFT training

Corporate Services

Debt Capital Markets

Governance Services

Investor Services

Ogier Connect

Private Wealth Services

Real Estate Services

Regulatory and Compliance Services

Ogier Global

Consulting

View all Consulting

Sustainable Investment Consulting

LexTech - Technology Consultants

Business Services Team

View all Business Services Team

Sectors

Our sector approach relies on smart collaboration between teams who have a deep understanding of related businesses and industry dynamics. The specific combination of our highly informed experts helps our clients to see around corners.

View all Sectors

Aviation and Marine

BVI Law in Europe and Asia

Energy and Natural Resources

Family Office

Foreign direct investment (FDI)

Funds Hub

Private Equity

Real Estate

Restructuring and Insolvency

Sustainable Investing and ESG

Technology and Web3

Trusts Advisory Group

Locations

Ogier provides practical advice on BVI, Cayman Islands, Guernsey, Irish, Jersey and Luxembourg law through our global network of offices across the Asian, Caribbean and European timezones. Ogier is the only firm to advise on this unique combination of laws.

News and insights

Keep up to date with industry insights, analysis and reviews. Find out about the work of our expert teams and subscribe to receive our newsletters straight to your inbox.

Fresh thinking, sharper opinion.

About us

We get straight to the point, managing complexity to get to the essentials. Our global network of offices covers every time zone. 

No Content Set
Exception:
Website.Models.ViewModels.Components.General.Banners.BannerComponentVm

开曼金管局发布经修订的开曼受监管基金注销登记监管程序新规 - CIMA publishes revised regulatory procedures for the deregistration of Cayman Islands regulated funds (Chinese)

Insight

22 August 2022

Cayman Islands, Hong Kong

1 min read

在与业界磋商后,开曼金管局(CIMA)发布了投资基金注销登记监管程序新规,主要针对受《共同基金法》(修订版)监管的开放式基金和根据《私募基金法》(修订版)注册的封闭式基金在基金的生命周期结束时或在其受监管状态发生变化的某些限定情况下的注销登记(其中包括共同基金重新注册为私募基金的情况,反之亦同)。

除了反映 2020 年对开曼群岛共同基金和私募基金注册制度进行的修改的几项一致变化外,新注销登记程序的主要变化与注销登记程序的时间以及取消将基金置于“牌照终止”(LUT)或“牌照清算中”(LUL)状态的选项有关。

根据先前的注销登记程序,一旦基金决定停止交易,或清算但在完成最终分配并提交最终审计之前,它可以被分配在 LUT 或 LUL 中。 如果在任何一年的 12 月 31 日或之前完成,该基金将受益于下一年的 CIMA 年度基金注册费的减少或完全豁免。 然后,该基金将有规定的时间来完成其审计并提交其注销文件。

根据新的注销登记程序,尽管 CIMA 应当会在基金作出决定后 21 天内被通知基金打算注销,但基金必须完成并提交最终审计(或寻求并获得 CIMA 的审计豁免),并且在可以提交注销登记文件备案之前处于“良好存续”状态。 在注销文件完整且准备妥当的情况下,预计注销登记的处理和批准会是一个相对快速和直接的程序。

自 2022 年 8 月 17 日新规发布后,新的注销登记程序将适用于自该日起生效的任何新的注销登记申请。 但是,CIMA 已确认,任何先前已根据旧程序提交 LUT 或 LUL 申请的基金,只要符合与其 LUT 或 LUL 状态相关的申报要求,仍将能够适用这些程序下的费用优惠。

尽管取消 LUT/LUL 选项意味着基金将承担注册费用,直至注销登记,但澄清性修订,特别是与最终审计有关的修订,将受到欢迎,并应当会提高基金在在寻求注销登记的效率和成本效益。

如需更多信息或建议,请联系您常用的奥杰律师或本简报中列出的任何联系人。

About Ogier

Ogier is a professional services firm with the knowledge and expertise to handle the most demanding and complex transactions and provide expert, efficient and cost-effective services to all our clients. We regularly win awards for the quality of our client service, our work and our people.

Disclaimer

This client briefing has been prepared for clients and professional associates of Ogier. The information and expressions of opinion which it contains are not intended to be a comprehensive study or to provide legal advice and should not be treated as a substitute for specific advice concerning individual situations.

Regulatory information can be found under Legal Notice

No Content Set
Exception:
Website.Models.ViewModels.Blocks.SiteBlocks.CookiePolicySiteBlockVm