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The old Limited Partnerships Ordinance (Cap. 37) (LPO) in Hong Kong for private fund management was outdated and not fit for purpose for private funds. To modernize the legal framework for setting up and operating private equity funds in Hong Kong, the Government has established a new regime since August 31st, 2020 under the Limited Partnerships Fund Ordinance (Cap. 637) for eligible funds to be registered as limited partnerships.

 

The Limited Partnership Fund (LPF) structure is designed to cater for the operational needs of investment funds (including Private Equity (PE) and Venture Capital (VC) funds) with elements of investor protection built in. In line with industry standards elsewhere, the LPF will have no separate legal personality. The fund needs to have at least one Limited Partner (LP) and at least one General Partner (GP). The GP will have unlimited liability for all the debts and obligations of the LPF and has ultimate responsibility for the management and control of the LPF. In addition, the GP will have a number of duties including appointing an Investment Manager, appointing an Auditor, appointing a Responsible Person to carryout AML, ensure proper custody of assets, file annual returns and notify any changes to the Registrar of Companies.

Benefits of LPF for Private Funds:

The LPF enables tailormade limited partnership structures to attract investment funds to establish and operate in Hong Kong.  Benefits include:

Streamlined Governance:

  • Freedom of contract for partners
  • Easy migration for funds registered under LPO without tax liabilities
  • No minimum capital requirement

Friendly Investment Structure:

  • No restriction on the investment scope and strategy of the LPF
  • Withdrawals and distributions of capital contributions are permitted
  • “Enjoy Unified Tax Exemption if required conditions are met
  • Simple dissolution mechanism

How Can Tricor Enable Establishment and Operations of your LPF?

As the market leader for business expansion in Asia, Tricor is uniquely placed to help firms’ setup their LPFs and assist them in efficient operation of the entities. Tricor provides customized end to end fund services ranging from fund setup to ongoing fund administration and compliance, as well as IPO listing on investment exits:

  1. Fund Formation
    • LPF setup and structuring
    • Review of fund documentation, agreements and procedures
    • Coordination of applications with regulatory authorities
    • License application
    • Special purpose vehicle solutions across Asia
    • Establishment and maintenance of Special Acquisition companies

 

  1. On-going Operations
    • Fund administration
    • Accounting and financial reporting
    • Fund cash flow monitoring & reporting
    • Corporate actions
    • Fund secretarial 
    • Fund compliance 
      • FATCA / CRS obligation reporting
      • AML
      • Other statutory compliance
    • HR support
  1.  
  1. IPO Listing on Investment Exits
    • Maintaining statutory registers of securities holders
    • Implementing corporate actions
    • Managing shareholder & investor relations
    • Disclosures
    • Corporate governance and annual compliance
    • Global Share Alliance

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