Cayman Islands.

The domicile carries the proprietary balance sheet of US$610 million. Co-investors participate in rare-markets positions through IGUAKO Rare Markets SPC, a segregated portfolio company with nine active portfolios, each ring-fenced from the others by statute. Client portfolio attributed to the jurisdiction stood at US$96 million at 30 June 2026, the largest single figure among the seven Caribbean domiciles and part of the regional total of US$224 million. Sixteen entities sit on the Cayman register, from the holding company down to acquisition vehicles that exist for one transaction and are wound up after it.

Programme Latitude begins here. The 2026 phase establishes a Caribbean treasury hub in George Town, consolidating cash management for the seven Caribbean jurisdictions into Latitude Treasury (Cayman) Ltd. The hub holds the committed but undrawn facilities of US$215 million and settles intra-group funding for the region on a single daily cycle at 15:00 local time. Consolidation of regional reporting follows in the second half of the year, so that one quarterly return covers seven domiciles instead of seven returns covering one each.

George Town is also the archive. Investment Committee minutes, valuation records and the model inventory maintained under the Model Risk Management policy are held here under a retention schedule of ten years, three years longer than the group standard for client records. The Audit Committee inspects the archive each year and reports its findings to the Board. Eligible counterparties dealing with any group entity can request the relevant extract through compliance@iguako.tech, and the request is answered from this building within ten business days.