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A Related Fund Entity, in relation to a private fund, means an entity established by or on behalf of the promoter of the private fund which may account for certain regulatory, tax and other structuring needs of one or more groups of persons, which itself may not meet the definition of a private fund, and includes a parallel fund, an alternative investment vehicle or a co-investment vehicle.
A RFE may be established in a jurisdiction other than the Cayman Islands.
Private Funds are required to identify and report on Related Fund Entity’s that are parallel funds, co-investment or alternative investment vehicles and CIMA has just released the form by which Related Fund Entity information is to be submitted.
Subject to extensions (see above) a private fund is required to file this form with the FAR, together with its audited financial statements, within six months of its financial year end.