Article: Multi-Issuance Structures In The Cayman Islands A Comparison Of The Different Approaches.

INTRODUCTION

This memorandum examines the options available to the capital markets practitioner seeking to set up a multi-issuance structure in the Cayman Islands. There are several different types of transactions that would call for a multi-issuance structure, the most common of which would be a bond or loan "repackaging" transaction. This involves a Cayman Islands exempted company (the "Company" or the "Issuer") issuing notes, usually by way of private placement, and using the sale proceeds to acquire pre-existing Bonds or other financial instruments, and often the Company would enter into a swap as well. The purpose of a repackaging is to enable an ...

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