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Legal Developments worldwide

Segregated Portfolio Companies

December 2010 - Corporate & Commercial. Legal Developments by Ogier .

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The Segregated Portfolio Company (“SPC”), a variant of the exempted company, was first introduced in the Cayman Islands in May 1998 by an amendment to the Companies Law. The concept of an SPC is that a company, which remains a single legal entity, may create segregated portfolios (“Portfolios”) such that the assets and liabilities of each Portfolio are legally separate from the assets and liabilities of any other Portfolios.


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