Funds

Flexible fund administration services for your diverse and evolving needs

We deliver efficiency global expertise and innovative solutions for dynamic fund structures in evolving financial markets.

With global experience and a dedication to exceptional service, our comprehensive solutions support diverse fund structures and strategies, helping clients stay ahead in a dynamic regulatory landscape and navigate global financial markets effectively.

A Fund is a structure whose activities involve the investment of funds in a portfolio of securities and whose operation is based on the principle of diversification of risk The Securities Act 2005 broadly provides for two categories of Funds: Open-ended Fund, also known as a Collective Investment Scheme (‘CIS’) and Close-ended Fund, commonly known as the Private Equity (PE) Fund.

Collective Investment Schemes (‘CIS’)

A Collective Investment Scheme means a scheme constituted as a company, a trust, or any other legal entity prescribed or approved by the FSC

  • Whose sole purpose is the collective investment of funds in a portfolio of securities, or other financial assets, real property or non-financial assets as may be approved by the Commission
  • Whose operation is based on the principle of diversification of risk
  • That has the obligation, on request of the holder of the securities, to redeem them at their net assets value, less commission or fees
  • Where the participants do not have a day-to-day control over the management of the property, whether or not they have the right to be consulted or to give directions in respect of such management

Category of CIS

Key features/benefits

1

Retail CIS

  • • Targets retail investors
  • • No minimum investment
2

Professional CIS

  • • For private placement
  • • Exempt from most ongoing obligations provided that the shares acquired are not resold to the public and is not listed for trading on a securities exchange

CIS are liable to a tax rate of 15% but this can be reduced upon the application of the Partial Tax Exemption of 80%.

 

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