SM-ECO-10060 · Cayman Islands

SM-ECO-10060sm-eco-10060.org/market/ky/

Cayman Islands · ky-eco-10060

chapter ky.chapter.v10 · supersedes ky.chapter.v9 · as of 2026-10-31 · node ky-cm-kg · https://mcp.ky-cm-kg.ai/book/

7.2 The field element (every catalogue entry below is one of these)

Appendix A · ECO market section

ECO · ky.eco.v3 · supersedes ky.eco.v2 · produced 2026-10-31T02:09:52Z · signed on the node door

The catalogue starts from identifying the duty, obtaining the relevant facts, recognising constraints, supporting an action and preserving evidence. It retains the current page's sourceable information and extends the chapter beyond the page. Each regime is scoped to the instruments, actors and activities its evidence applies to. No tax or settlement value is treated as universal to a market.

`jurisdiction_scope`Territory, regime boundaries and cross-border applicability	not found
`competent_authorities`Regulators, competent authorities and allocation of responsibility	Cayman Islands Monetary Authority (CIMA) - regulates the Securities sector (licensing, reporting, Securities Investment Business Act). The exchange itself: 'The Cayman Islands Stock Exchange is fully owned by the Cayman Islands Government ... and is subject to supervision and regulation by the Stock Exchange Authority', 'an autonomous body established in 1996 under Cayman Islands Law as the dedicated regulator for the CSX' source https://www.cima.ky/ · dated not found
`duty_map`Applicable product-governance and suitability duties by activity and actor	duty record held by the listing market source https://mcp.getissuer.ai/mcp · dated not found
`regulated_activities`Activities requiring authorisation and their scope	not found
`product_categories`Instrument classes, exclusions and special regimes	not found
`issuer_and_listing_scope`Domicile, listing and issuer-status distinctions	domicile There is no requirement for the issuer to be a Cayman Islands incorporated or domiciled entity listing_chapters primary equity securities Chapter 6 secondary equity securities Chapter 7 investment funds Chapter 9 specialist companies Chapter 14 listing_agent The issuer must appoint a listing agent in connection with the listing of equity securities on the CSX source https://maples.com/wp-content/uploads/2023/12/Article-Cayman-Thomson-Reuters-Practical-Law-Equity-Capital-Markets-Regulatory-Overview-August2.pdf · dated 01-Jul-2020
`exchanges_and_venues`Venue identities linked to AMP records	name Cayman Islands Stock Exchange (CSX) - 'a leading, globally focused, specialist exchange for various sophisticated products'; established under The Cayman Islands Stock Exchange Company Law, 1996, with 'the sole and exclusive right to operate one or more securities markets in the Cayman Islands' listings_page https://www.csx.ky/companies/equities.asp source https://www.csx.ky/aboutus/overview.asp · dated not found
`information_stores`Authoritative regulated-information repositories	CSX Announcements - 'This page comprises recent news releases issued by the Exchange on behalf of or concerning listed issuers' (exchange dissemination; no statutory OAM-type store found). Listing Rules: issuer notifications are made 'to the Exchange, for release' / 'for dissemination by the Exchange' source https://www.csx.ky/companies/announcements.asp · dated not found
`store_lookup`Documented lookup methods and identifier requirements	CSX Announcements page - 'Announcement Search', Recent/Archived tabs and a year selector (1999-2026); list loads client-side source https://www.csx.ky/companies/announcements.asp · dated not found
`periodic_reporting`Periodic duties, deadlines, triggering events and exceptions	report Audited annual financial statements - equity issuers (CSX Listing Rules 2024, rule 6.85) deadline as soon as possible after the financial statements have been approved and in any event within nine months of the end of the financial period to which they relate and not less than fourteen calendar days before the date of the issuer's annual general meeting report Interim financial report, first six months - equity issuers (rule 6.88) deadline within three months of the end of the relevant six month period report Preliminary announcement of six-month interim results (rule 6.91) deadline As soon as practicable after its approval by or on behalf of the directors, and in any event within two months of the end of the period to which it relates source https://www.csx.ky/Documents/Rules/2024/Listing_Rules_2024_consolidated.pdf · dated not found
`ad_hoc_disclosure`Event-driven and inside-information disclosure obligations	CSX Listing Rules 6.94: 'The issuer must notify the Exchange, for release, of any new developments or changes which are not public knowledge which may reasonably be expected to affect materially the market activity in or the price of the listed securities.' 6.95: matters in confidential negotiation notified once 'reasonable certainty' is reached; issuer may request the Exchange delay announcement source https://www.csx.ky/Documents/Rules/2024/Listing_Rules_2024_consolidated.pdf · dated not found
`filing_formats`Required formats, validation requirements and document types	not found
`filing_languages`Required or accepted languages and translation conditions	CSX Listing Rules 2.24: 'The listing document, documents for inspection and every other document submitted to the Exchange in support of an application for listing must be in the English language or accompanied by an English translation certified as being accurate by a party acceptable to the Exchange.' source https://www.csx.ky/Documents/Rules/2024/Listing_Rules_2024_consolidated.pdf · dated not found
`product_disclosures`Product documents and pre-contract information duties	document prospectus summaries/KIDs rule Each chapter of the CSX Listing Rules outlines the prospectus summaries/KIDs for each type of instrument source https://www.stuartslaw.com/cms/document/cayman-islands-capital-markets-comparative-guide-2024-2025.pdf · dated 10/31/24
`ownership_reporting`Significant holdings, beneficial ownership and notification duties	regime Rules Governing Substantial Acquisitions of Shares (SARs) duty accelerated disclosure of acquisitions of shares or rights over shares relating to such holdings regime Beneficial Ownership Transparency Act, 2023 (as amended by Act 11 of 2025) duty where the legal person is a subsidiary of a listed entity, in addition to the information under subparagraph (i), the name of the listed entity regime Beneficial Ownership (Companies) Regulations (2019 Revision) duty Corporate services providers shall deposit with the competent authority not less than once in each month source https://maples.com/wp-content/uploads/2023/12/Article-Cayman-Thomson-Reuters-Practical-Law-Equity-Capital-Markets-Regulatory-Overview-August2.pdf · dated 01-Jul-2020
`short_selling`Restrictions, disclosure, locate or borrowing requirements, emergency measures	not found
`trading_controls`Market-wide trading constraints and intervention powers	not found
`market_calendar`Authoritative calendars and exceptional closures	CSX Exchange Holidays 2026: Thursday 1st January New Year's Day; Monday 26th January National Heroes Day; Wednesday 18th February Ash Wednesday; Friday 3rd April Good Friday; Monday 6th April Easter Monday; Monday 4th May Emancipation Day; Monday 18th May Discovery Day; Monday 15th June King's Birthday; Monday 6th July Constitution Day; Monday 9th November Remembrance Day; Friday 25th December Christmas Day; Monday 28th December Boxing Day source https://www.csx.ky/aboutus/holidays.asp · dated not found
`identifiers`Security and entity identifier conventions and validation sources	security_identifier ISIN (International Securities Identification Number) requirement To be admitted to listing on the CSX, securities must have an ISIN and be eligible for deposit in an acceptable electronic clearing and settlement system source https://maples.com/wp-content/uploads/2023/12/Article-Cayman-Thomson-Reuters-Practical-Law-Equity-Capital-Markets-Regulatory-Overview-August2.pdf · dated 01-Jul-2020
`isin_prefix`ISIN prefix information and its limits as a jurisdiction indicator	KY - CSX: 'The Cayman Islands Stock Exchange is the exclusive CUSIP International numbering agent for issuing CUSIP numbering identifiers (CINS and ISIN) for securities registered in the Cayman Islands'; 'All ISIN identifiers for securities of issuers registered in the Cayman Islands are characterized by the prefix "KYG" followed by 9 digits'. ANNA lists KY with status 'Other', covered by CUSIP Global Services source https://www.csx.ky/isin/isin-cusip.asp · dated not found
`lei_requirements`Legal Entity Identifier requirements and authoritative lookup references	GLEIF API: no LOU based in the Cayman Islands on GLEIF's list of 41 LOUs; 15 LOUs accredited for jurisdiction KY (incl. London Stock Exchange, JPX/TSE, Bundesanzeiger Verlag, Nasdaq LEI, WM Datenservice, GS1, EQS, RapidLEI, Bloomberg, NordLEI, Euronext Dublin, GMEI Utility); 27,672 LEIs with legal jurisdiction KY and status ISSUED on 2026-10-24. CSX homepage also offers 'CUSIP/ISINs and LEI Services' source https://api.gleif.org/api/v1/lei-issuers · dated not found
`settlement`Settlement cycles by instrument and venue, exceptions and transition dates	not found
`clearing_and_custody`Clearing, depository, custody and asset-protection frameworks	framework Securities Investment Business (Conduct of Business) Regulations (2026 Revision), Part 5 – Client Assets and Money custodian an authorised or recognised custodian as defined in the Companies Management Act (2025 Revision) or, in the case of securities which are the property of a professional client, any person whom the licensee reasonably believes to be in the business of the provision of securities custodial services source https://www.cima.ky/upimages/lawsregulations/SecuritiesInvestmentBusinessConductofBusinessRegulations%5B2026Revision%5D_1779831366.pdf · dated 12th February, 2026
`corporate_actions`Rights, elections, notices and procedural deadlines	not found
`cross_border_access`Foreign participation and cross-border offering or service restrictions	not found
`tax_at_source`Withholding regimes by income, instrument and recipient category; relief conditions	not found
`fees_and_levies`Transaction taxes, statutory levies and relevant charges	charge annual fee of $3,500 for persons registered under paragraph 1, 4 or 5 of Schedule 4, paid at the time of filing the annual declaration (on or before 31st January) source Securities Investment Business Law (2015 Revision) s.5(4) charge licence renewal fee payable on or before 15th January each year; surcharge of one-twelfth of that fee for every month or part of a month after 15th January that the fee is not paid source Securities Investment Business Law (2015 Revision) s.7(2) charge administration fee of ten per cent of the prescribed renewal fee on renewal of a lapsed licence source Securities Investment Business Law (2015 Revision) s.7(3) source https://legislation.gov.ky/cms/images/LEGISLATION/PRINCIPAL/2001/2001-0044/2001-0044_2015%20Revision_g.pdf?zoom_highlight=wa+rinsing+pompons+Cotingas+structure+Page+tripartitus+stomachs · dated 2nd day of July, 2015
`conduct_and_conflicts`Conduct, inducement and conflict-management duties relevant to distribution	duty A licensee shall establish and maintain compliance procedures designed to ensure that no senior officer accepts any gift or inducement that is likely to conflict with that senior officer's duties to any client of the licensee source Securities Investment Business (Conduct of Business) Regulations (2026 Revision) reg 7 duty Senior officers and employees need prior written consent of the licensee to deal for own account; must not deal with the licensee's clients; must report within 2 business days; must not deal in a manner likely to have a direct adverse effect on client interests source reg 6 duty Licensee must disclose that it is regulated by the Authority in all correspondence, advertisements and other documents source reg 5 source https://legislation.gov.ky/cms/images/LEGISLATION/SUBORDINATE/2003/2003-0014/2003-0014_2026%20Revision.pdf · dated 12th February, 2026
`recordkeeping`Retention, evidence, format and reconstruction requirements	requirement Establish and maintain procedures to ensure sufficient information is recorded and retained in relation to advertisements, clients, senior officers and employees, the licensee itself, and securities investment business transactions source SIB (Conduct of Business) Regulations (2026 Revision) reg 8(1) requirement Retain records for a minimum period of 5 years from the relevant date source reg 8(2) requirement Nature of records and relevant dates contained in guidance issued by the Authority source reg 8(3) source https://legislation.gov.ky/cms/images/LEGISLATION/SUBORDINATE/2003/2003-0014/2003-0014_2026%20Revision.pdf · dated 12th February, 2026
`complaints_and_redress`Complaint, escalation and redress routes	requirement establish and maintain adequate policies and procedures for the handling of client complaints in a fair and consistent manner requirement address client complaints in a timely and fair manner and communicate the outcome within a reasonable timeframe requirement maintain a log of client complaints and resolution, made available to the Authority requirement report to the Authority client complaints that represent a material risk to clients or indicate a material control failure scope virtual asset custodians and virtual asset trading platforms source https://legislation.gov.ky/cms/images/LEGISLATION/SUBORDINATE/2024/2024-0083/2024-0083_SL%2083%20of%202024.pdf · dated DECEMBER 2024
`additional_duty_fields`Further sourceable duty-relevant fields, introduced through a versioned catalogue extension	not found

Appendix B · ACM register section

ACM · ky.acm.v3 · supersedes ky.acm.v2 · produced 2026-10-31T01:49:20Z · signed on the node door

The register revision is incorporated by reference to ACM-68000 (Agent Clearance Manifest) canonical text v1.0 §8.1 and is not redrawn here. These are chapter attachment fields connecting the chapter to that register; they never redefine rule_version, signal meanings or revision internals.

`register_schema_ref`Authoritative register-revision schema and its version	ACM-68000 canonical text v1.0 §8.1 — a register revision source https://acm-68000.org/ · dated 2026-10-30
`chapter_evidence_ref`Immutable chapter version and section from which the revision was produced	chapter ky.chapter.v3 chapter_sha256 sha256:59902607e16392984eec0ddaa9104abc5f1c4260dd0d9aa829e7fd8164f20586 sections family ECO version ky.eco.v2 field duty_map sha256 sha256:c95653978da39981004b93fe62cc5743228769b0d6532780c07ee25a68f39ddb family ACM version ky.acm.v2 sha256 sha256:d7e4c12f82816230068607fcb7f39e6ec68e3b75aa1a351ec8127555f901992c source https://mcp.getissuer.ai/mcp · dated 2026-10-31
`rule_applicability`Market-specific applicability evidence for the referenced revision	not found
`shared_revision_ref`Shared-family revisions produced by the apex, where applicable	not found
`national_overlay_ref`Separately versioned national additions or exceptions	not found
`revision_change_evidence`Sources supporting selection or succession of the referenced revision	not found

Appendix C · AIO orderability section

standard AIO-10060 · AI Orderability

AIO · ky.aio.v4 · supersedes ky.aio.v3 · produced 2026-10-31T20:07:06Z · signed on the node door

The chapter describes the source-backed determination framework. A product-specific orderability result requires the product record, the client category, the relevant evidence and the applicable rule revision; this section never manufactures that result from market membership alone. It adds no field to the deployed receipt.

`duty_revision_ref`Applicable immutable ACM rule revision	not found
`product_scope`Products and instrument categories covered by the target-market regime	instrument_class debt securities rule Listing Rules 2024, Chapter 1, 1.1 source_url https://www.csx.ky/Documents/Rules/2024/Listing_Rules_2024_consolidated.pdf source_date 2026-05-07 read_at 2026-10-31T18:39:15Z instrument_class equity securities rule Listing Rules 2024, Chapter 1, 1.1 source_url https://www.csx.ky/Documents/Rules/2024/Listing_Rules_2024_consolidated.pdf source_date 2026-05-07 read_at 2026-10-31T18:39:15Z instrument_class retail debt securities rule Listing Rules 2024, Chapter 1, 1.1 source_url https://www.csx.ky/Documents/Rules/2024/Listing_Rules_2024_consolidated.pdf source_date 2026-05-07 read_at 2026-10-31T18:39:15Z instrument_class asset-backed securities rule Listing Rules 2024, Chapter 1, 1.1 source_url https://www.csx.ky/Documents/Rules/2024/Listing_Rules_2024_consolidated.pdf source_date 2026-05-07 read_at 2026-10-31T18:39:15Z instrument_class credit-linked securities rule Listing Rules 2024, Chapter 1, 1.1 source_url https://www.csx.ky/Documents/Rules/2024/Listing_Rules_2024_consolidated.pdf source_date 2026-05-07 read_at 2026-10-31T18:39:15Z instrument_class corporate debt securities rule Listing Rules 2024, Chapter 1, 1.1 source_url https://www.csx.ky/Documents/Rules/2024/Listing_Rules_2024_consolidated.pdf source_date 2026-05-07 read_at 2026-10-31T18:39:15Z instrument_class sovereign debt securities rule Listing Rules 2024, Chapter 1, 1.1 source_url https://www.csx.ky/Documents/Rules/2024/Listing_Rules_2024_consolidated.pdf source_date 2026-05-07 read_at 2026-10-31T18:39:15Z instrument_class depositary receipts rule Listing Rules 2024, Chapter 1, 1.1 source_url https://www.csx.ky/Documents/Rules/2024/Listing_Rules_2024_consolidated.pdf source_date 2026-05-07 read_at 2026-10-31T18:39:15Z instrument_class derivative warrants rule Listing Rules 2024, Chapter 1, 1.1 source_url https://www.csx.ky/Documents/Rules/2024/Listing_Rules_2024_consolidated.pdf source_date 2026-05-07 read_at 2026-10-31T18:39:15Z instrument_class specialist securities rule Listing Rules 2024, Chapter 1, 1.1 source_url https://www.csx.ky/Documents/Rules/2024/Listing_Rules_2024_consolidated.pdf source_date 2026-05-07 read_at 2026-10-31T18:39:15Z instrument_class retail fund rule Listing Rules 2024, Chapter 1, 1.1 source_url https://www.csx.ky/Documents/Rules/2024/Listing_Rules_2024_consolidated.pdf source_date 2026-05-07 read_at 2026-10-31T18:39:15Z source https://www.csx.ky/Documents/Rules/2024/Listing_Rules_2024_consolidated.pdf · dated 2026-05-07
`client_categories`Client classifications and source-backed qualification criteria	identifier market counterparty criteria (a) a government; (b) a central bank or other national monetary authority; (c) a supranational; (d) a state investment or public debt management body; (e) a professional client where classified as a market counterparty under the provisions of regulation 12 rule Securities Investment Business (Conduct of Business) Regulations (2026 Revision), regulation 2 source_url https://legislation.gov.ky/cms/images/LEGISLATION/SUBORDINATE/2003/2003-0014/2003-0014_2026%20Revision.pdf source_date Revised as at 31st December, 2025 read_at 2026-10-31T20:06:20Z identifier private client criteria a client who is not a professional client rule Securities Investment Business (Conduct of Business) Regulations (2026 Revision), regulation 2 source_url https://legislation.gov.ky/cms/images/LEGISLATION/SUBORDINATE/2003/2003-0014/2003-0014_2026%20Revision.pdf source_date Revised as at 31st December, 2025 read_at 2026-10-31T20:06:20Z source https://legislation.gov.ky/cms/images/LEGISLATION/SUBORDINATE/2003/2003-0014/2003-0014_2026%20Revision.pdf · dated Revised as at 31st December, 2025
`target_market`Positive target-market criteria and their applicability	not found
`required_assessments`Suitability, appropriateness or other assessment requirements and triggers	not found
`manufacturer_distributor_roles`Responsibilities and information exchange between actors	actor Listing Agent role acts as an intermediary between the issuer and the Exchange and is responsible for preparing and filing the application documents for listing and ensures ongoing compliance with the Listing Rules source_url https://parliament.ky/wp-content/uploads/2026/02/Cayman-Islands-Stock-Exchange-2024.pdf source_date 31 December 2024 read_at 2026-10-31T18:40:03Z actor authorised representatives role principal channel of communication with the Exchange on an ongoing basis rule two authorised representatives must be nominated by an issuer source_url https://parliament.ky/wp-content/uploads/2026/02/Cayman-Islands-Stock-Exchange-2024.pdf source_date 31 December 2024 read_at 2026-10-31T18:40:03Z actor investment fund administrator role processes the subscription and redemption requests on behalf of the investment fund, or is responsible for the calculation of the net asset value of the investment fund source_url https://www.csx.ky/Documents/Rules/2024/Listing_Rules_2024_consolidated.pdf source_date 2024 read_at 2026-10-31T18:39:15Z source https://parliament.ky/wp-content/uploads/2026/02/Cayman-Islands-Stock-Exchange-2024.pdf · dated 31 December 2024
`review_triggers`Required review events and periodic review conditions	not found
`evidence_requirements`Evidence needed to support a scoped outcome	requirement securities must have an ISIN and be eligible for deposit in an acceptable electronic clearing and settlement system including Clearstream, Euroclear, The Depository Trust Company or any acceptable alternative system agreed in advance with the CSX applies_to admission to listing on the CSX requirement Provide a detailed business plan applies_to An issuer that is a start-up source https://maples.com/wp-content/uploads/2023/12/Article-Cayman-Thomson-Reuters-Practical-Law-Equity-Capital-Markets-Regulatory-Overview-August2.pdf · dated Law stated as at 01-Jul-2020
`exceptions`Source-backed exceptions with conditions and boundaries	exception an issuer may not be required to appoint a listing agent condition depending on the type of listing (applicable to specialist and corporate debt securities only) source_url https://parliament.ky/wp-content/uploads/2026/02/Cayman-Islands-Stock-Exchange-2024.pdf source_date 31 December 2024 read_at 2026-10-31T18:40:03Z source https://parliament.ky/wp-content/uploads/2026/02/Cayman-Islands-Stock-Exchange-2024.pdf · dated 31 December 2024
`orderability_profile_ref`Schema for the product, market and client-class outcome produced under these rules	not found

Appendix D · AMP venue section

standard AMP-10060 · Agentic Market Protocol

AMP · ky.amp.v2 · supersedes ky.amp.v1 · produced 2026-10-31T02:41:29Z · signed on the node door

Each venue record is keyed by its evidenced Market Identifier Code (MIC). Where an activity has no applicable code, the gap is preserved with a separately typed reference; no code is invented. This section supplies reference information only; it establishes no entitlement, permission to route or order placement. A later permission profile requires its own actor, instrument, action and endpoint evidence.

venue_mic · XCAY
source https://www.iso20022.org/sites/default/files/ISO10383_MIC/ISO10383_MIC.csv · dated 20050627

`venue_identity`Venue name, operator and authoritative identity evidence	not found
`venue_scope`Operating or segment scope, products and jurisdiction bindings	not found
`rules_page`Authoritative venue rule source	CSX Listing Rules 2023 (https://www.csx.ky/Documents/Rules/2023/CSX_LR2023_Complete.pdf) source https://www.csx.ky/Documents/Rules/2023/CSX_LR2023_Complete.pdf · dated 2024-04-29
`halts`Official halt information and applicability scope	type volatility interruption description automatically suspend trading for 2 minutes plus a random period of maximum 30 seconds if orders are entered which breach the volatility limits scope each security admitted to trading type suspension of trading description The Exchange has the right to suspend trading if it determines that the orderly conduct of trading is being or is likely to be prevented by reason of force majeure, natural disaster or other political upheaval or economic or financial crises source https://www.csx.ky/documents/CSX-Trading-Procedures.pdf · dated 2016-02-24
`clearing_house`Clearing relationships by instrument and service	name Clearstream Luxembourg service settlement of CSX trades note or any equivalent alternative source https://www.csx.ky/Documents/Guides/Guide-to-ETF.pdf · dated 2021
`participant_roles`Defined participant categories and responsibilities	not found
`market_maker_obligations`Source-backed obligations and exemptions for market makers	applies_to ETFs obligation An ETF must appoint at least one market maker to ensure that the traded price of its securities does not significantly vary from its net asset value source https://www.csx.ky/Documents/Guides/Guide-to-ETF.pdf · dated 2021
`gates`Documented entry, membership and access prerequisites	not found
`reference_endpoints`Public reference locations with purpose and source	purpose Official List inspection location www.csx.ky source Cayman Islands Stock Exchange source https://parliament.ky/wp-content/uploads/2026/02/Cayman-Islands-Stock-Exchange-2024.pdf · dated 31 December 2024
`settlement_links`Related market or venue settlement records	not found
`sources`Additional source-backed venue evidence	not found

Appendix E · ESG disclosure section

standard ESG-10060 · Sustainability Disclosure

ESG · ky.esg.v2 · supersedes ky.esg.v1 · produced 2026-10-31T02:59:14Z · signed on the node door

Sustainability disclosure remains a specialised ECO record with its rules in ACM. A jurisdiction's adoption of a framework is distinct from the framework's application to a particular issuer or period; the schema preserves that distinction and never turns disclosure availability into a sustainability rating.

`regime`Named sustainability-disclosure regime and its scope	name not found status There are currently no ESG-specific disclosure regulations in the Cayman Islands. source https://iclg.com/practice-areas/environmental-social-and-governance-law/cayman-islands/ · dated 06/01/2026
`authority`Responsible issuing or supervisory authorities	name Cayman Islands Monetary Authority (CIMA) role the primary regulatory authority in the Cayman Islands responsible for supervising regulated entities in the Cayman Islands source https://iclg.com/practice-areas/environmental-social-and-governance-law/cayman-islands/ · dated 06/01/2026
`applicability`Covered entities, products, thresholds and exemptions	entities ESG-focused registered investment funds nature requested to self-identify voluntarily by way of a short notification in the investment strategy disclosure contained within such investment fund's registration application, and in fund annual return forms source https://iclg.com/practice-areas/environmental-social-and-governance-law/cayman-islands/ · dated 06/01/2026
`adoption_stage`Proposal, adoption, commencement and transitional operation, distinguished	stage no regime adopted; possible future regime detail CIMA may develop a standardised disclosure and supervisory regime for regulated investment funds that voluntarily elect to be subject to ESG investment criteria and reporting obligations source https://iclg.com/practice-areas/environmental-social-and-governance-law/cayman-islands/ · dated 06/01/2026
`effective_dates`Effective intervals and staged commencement conditions	not found
`disclosure_duties`Required disclosures, reporting periods and filing obligations	not found
`reporting_standards`Referenced disclosure standards and applicable editions	not found
`taxonomy`Classification frameworks, criteria and binding status	not found
`climate_requirements`Source-backed climate disclosure requirements and scope	not found
`assurance`Required assurance, qualifications and transition conditions	not found
`interoperability`Recognised equivalence, mapping or substituted-compliance provisions	not found
`rule_revision_ref`Applicable immutable ACM disclosure-rule revisions	not found
`sources`Supporting regime and disclosure evidence	url https://www.cima.ky/environmental-social-and-governance-and-sustainable-investing title Environmental, Social and Governance and Sustainable Investing (CIMA Supervisory Information Circular) date Wed, 13 April 2022 url https://www.cima.ky/upimages/publicationdoc/CIMARegulatory_1731690052.pdf title CIMA Regulatory Update: January to June 2024 url https://maples.com/wp-content/uploads/2024/02/20240125-Article-ICLG-ESG-2024-Cayman-Islands.pdf title ICLG Environmental, Social & Governance Law 2024 – Cayman Islands url https://www.csx.ky/companies/esg.asp title CSX ESG Market source https://www.cima.ky/environmental-social-and-governance-and-sustainable-investing · dated Wed, 13 April 2022