Зарегистрированный взаимный фонд по s.4(3) (Каймановы о-ва): ответы с источниками

подаёт в CIMA аудированную отчётность и Fund Annual Return в течение шести месяцев после финансового года

Продление или освобождение возможно только по правилам регулятора

«REGULATIONS (2025 Revision) 1. Citation 1. These Regulations may be cited as the Mutual Funds (Annual Returns) Regulations (2026 Revision). 1A. Definitions 1A. In these Regulations — “principal Act” means the Mutual Funds Act (2025 Revision); 2. Returns 2. (1) In respect of each financial year of a regulated mutual fund, accurate and complete returns for the fund containing the particulars set forth in the Schedule shall be completed and submitted to the Authority or, if the fund has sub-funds in its structure, for each sub-fund in its structure, in such manner as the Authority may from time to time direct, within six months after the end of the financial year to which it relates or within such extension of that period as the Authority may allow. (1A) For returns for sub-funds, the Schedule applies — (a) to the extent it is relevant to sub-funds; c Revised as at 31st December, 2025 Page 7 Regulation 3 Mutual Funds (Annual Returns) Regulations (2026 Revision) (b) as if a reference to a regulated mutual fund were a reference to a sub-fund; and (c) with any other necessary changes. (2) The returns shall be submitted to the Authority through an auditor appointed under sec»

Источник: cima.ky · копия источника от 2026-10-03

«Annual audit of regulated mutual fund 8. (1) A regulated mutual fund shall have its accounts audited annually by an auditor approved by the Authority. (1A) The accounts of a regulated mutual fund shall be prepared in accordance with the International Financial Reporting Standards or the generally accepted accounting principles of the United States of America, Japan or Switzerland or any non-high risk jurisdiction. (1B) The annual audit under subsection (1) shall be carried out in accordance with the International Standards on Auditing or the generally accepted auditing standards of the United States of America, Japan, Switzerland or a non-high risk jurisdiction. (2) A regulated mutual fund shall, in such manner as the Authority may from time to time direct, send its audited accounts in respect of a financial year of the fund to the Authority within six months of the end of that financial year or within such extension of that period as the Authority may allow. …»

Источник: cima.ky · копия источника от 2026-10-03

«31st December, 2025 Page 5 Regulation 3 Private Funds (Annual Returns) Regulations (2026 Revision) “umbrella trust structure” means a collective investment scheme that exists as a single trust vehicle but has several distinct sub-trusts which may be traded separately. 3. Annual return 3. (1) Subject to paragraph (2), a private fund shall submit to the Authority in the form set out in the Schedule an annual return referred to in section 14 of the principal Act, in respect of each financial year of the private fund. (2) The annual return referred to in paragraph (1) shall include the operating information and financial information referred to in Parts B and C of the annual return form in the Schedule in respect of — (a) each alternative investment vehicle of the private fund, unless such alternative investment vehicle is itself registered as a private fund; and (b) each sub-fund of the private fund. …»

Источник: cima.ky · копия источника от 2026-10-03

«Annual audit of private fund 13. (1) A private fund shall have its accounts audited annually by an auditor approved by the Authority. (2) The accounts of a private fund shall be prepared in accordance with the International Financial Reporting Standards or the generally accepted Page 14 Revised as at 1st January, 2025 c Private Funds Act (2025 Revision) Section 14 accounting principles of the United States of America, Japan, Switzerland or a non-high risk jurisdiction. (3) The annual audit under subsection (1) shall be carried out in accordance with the International Standards on Auditing or the generally accepted auditing standards of the United States of America, Japan, Switzerland or a non-high risk jurisdiction. (4) A private fund shall, in such manner as the Authority may from time to time direct, send its audited accounts in respect of each financial year of the private fund to the Authority within six months of the end of that financial year or within such extension of that period as the Authority may allow. (5) A person who contravenes subsection (1), (2), (3) or (4) commits an offence and is liable on conviction to a fine of twenty thousand dollars. …»

Источник: cima.ky · копия источника от 2026-10-02

«d and submitted for funds with a financial year-end of 30 June 2020 or later. FAR Form 3.0 is to be used for funds with a financial year-end prior to 30 June 2020. All FAR Forms are available here . Reporting Documents All funds regulated under the Cayman Islands’ Mutual Funds Act (as revised) (the "MFA") must submit, to CIMA, the following documents covering the fund’s financial year, within six months of the fund’s financial year-end: Audited annual accounts (audited financial statements or AFS) as required by Section 8(2) of the MFA. The FAR Form is the official form which fund operators use to provide general, operating and financial information on the fund. The submission of an annual return is a requirement of the Mutual Funds (Annual Returns) Regulations , which also requires payment of a fee to file a FAR. The fee becomes due at the time of submission. These documents must be submitted electronically through CIMA’s electronic reporting system as explained below. …»

Источник: cima.ky · копия источника от 2026-10-02

подаёт в CIMA аудированную отчётность и Fund Annual Return в течение шести месяцев после финансового года

Продление или освобождение возможно только по правилам регулятора

«REGULATIONS (2025 Revision) 1. Citation 1. These Regulations may be cited as the Mutual Funds (Annual Returns) Regulations (2026 Revision). 1A. Definitions 1A. In these Regulations — “principal Act” means the Mutual Funds Act (2025 Revision); 2. Returns 2. (1) In respect of each financial year of a regulated mutual fund, accurate and complete returns for the fund containing the particulars set forth in the Schedule shall be completed and submitted to the Authority or, if the fund has sub-funds in its structure, for each sub-fund in its structure, in such manner as the Authority may from time to time direct, within six months after the end of the financial year to which it relates or within such extension of that period as the Authority may allow. (1A) For returns for sub-funds, the Schedule applies — (a) to the extent it is relevant to sub-funds; c Revised as at 31st December, 2025 Page 7 Regulation 3 Mutual Funds (Annual Returns) Regulations (2026 Revision) (b) as if a reference to a regulated mutual fund were a reference to a sub-fund; and (c) with any other necessary changes. (2) The returns shall be submitted to the Authority through an auditor appointed under sec»

Источник: cima.ky · копия источника от 2026-10-03

«Annual audit of regulated mutual fund 8. (1) A regulated mutual fund shall have its accounts audited annually by an auditor approved by the Authority. (1A) The accounts of a regulated mutual fund shall be prepared in accordance with the International Financial Reporting Standards or the generally accepted accounting principles of the United States of America, Japan or Switzerland or any non-high risk jurisdiction. (1B) The annual audit under subsection (1) shall be carried out in accordance with the International Standards on Auditing or the generally accepted auditing standards of the United States of America, Japan, Switzerland or a non-high risk jurisdiction. (2) A regulated mutual fund shall, in such manner as the Authority may from time to time direct, send its audited accounts in respect of a financial year of the fund to the Authority within six months of the end of that financial year or within such extension of that period as the Authority may allow. …»

Источник: cima.ky · копия источника от 2026-10-03

«31st December, 2025 Page 5 Regulation 3 Private Funds (Annual Returns) Regulations (2026 Revision) “umbrella trust structure” means a collective investment scheme that exists as a single trust vehicle but has several distinct sub-trusts which may be traded separately. 3. Annual return 3. (1) Subject to paragraph (2), a private fund shall submit to the Authority in the form set out in the Schedule an annual return referred to in section 14 of the principal Act, in respect of each financial year of the private fund. (2) The annual return referred to in paragraph (1) shall include the operating information and financial information referred to in Parts B and C of the annual return form in the Schedule in respect of — (a) each alternative investment vehicle of the private fund, unless such alternative investment vehicle is itself registered as a private fund; and (b) each sub-fund of the private fund. …»

Источник: cima.ky · копия источника от 2026-10-03

«Annual audit of private fund 13. (1) A private fund shall have its accounts audited annually by an auditor approved by the Authority. (2) The accounts of a private fund shall be prepared in accordance with the International Financial Reporting Standards or the generally accepted Page 14 Revised as at 1st January, 2025 c Private Funds Act (2025 Revision) Section 14 accounting principles of the United States of America, Japan, Switzerland or a non-high risk jurisdiction. (3) The annual audit under subsection (1) shall be carried out in accordance with the International Standards on Auditing or the generally accepted auditing standards of the United States of America, Japan, Switzerland or a non-high risk jurisdiction. (4) A private fund shall, in such manner as the Authority may from time to time direct, send its audited accounts in respect of each financial year of the private fund to the Authority within six months of the end of that financial year or within such extension of that period as the Authority may allow. (5) A person who contravenes subsection (1), (2), (3) or (4) commits an offence and is liable on conviction to a fine of twenty thousand dollars. …»

Источник: cima.ky · копия источника от 2026-10-02

«d and submitted for funds with a financial year-end of 30 June 2020 or later. FAR Form 3.0 is to be used for funds with a financial year-end prior to 30 June 2020. All FAR Forms are available here . Reporting Documents All funds regulated under the Cayman Islands’ Mutual Funds Act (as revised) (the "MFA") must submit, to CIMA, the following documents covering the fund’s financial year, within six months of the fund’s financial year-end: Audited annual accounts (audited financial statements or AFS) as required by Section 8(2) of the MFA. The FAR Form is the official form which fund operators use to provide general, operating and financial information on the fund. The submission of an annual return is a requirement of the Mutual Funds (Annual Returns) Regulations , which also requires payment of a fee to file a FAR. The fee becomes due at the time of submission. These documents must be submitted electronically through CIMA’s electronic reporting system as explained below. …»

Источник: cima.ky · копия источника от 2026-10-02