Cayman Islands: Securitization & Structured Finance

Tokenised risk financing is revolutionising the insurance industry by using blockchain technology to represent insurance risks as digital tokens that can be traded by investors. This digital transformation promises to make capital markets more accessible, improve liquidity, and reduce friction in transferring risk, though regulatory frameworks and industry standards are still evolving to accommodate this innovation.

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.

Explore the regulatory landscape for foreign lenders operating in this jurisdiction, examining licensing requirements, security arrangements, and enforcement mechanisms.

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...

New beneficial ownership information disclosure requirements under the Corporate Transparency Act come into force on 1 January 2024 in respect of all non-exempt entities formed or registered...

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.