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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)


22 August 2022

Cayman Islands, Hong Kong

1 min read


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。


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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.


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.

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