N O T I C E
Dated:
27th December, 2018
Trading Members are hereby
informed that the Exchange has received a Circular from SEBI Vide Ref. No. SEBI/HO/MIRSD/DOP/CIR/P/2018/153, Dated December 17, 2018 regarding Early
Warning Mechanism to prevent diversion of client securities. The contents of the said
circular are reproduced hereunder for information of trading members.
Quote: -
CIRCULAR
SEBI/HO/MIRSD/DOP/CIR/P/2018/153 December
17, 2018
To,
All Recognised Stock Exchanges
All Recognised Clearing Corporations
All Depositories
Dear Sir /
Madam,
Subject:
Early Warning Mechanism to prevent diversion of client securities
1.
There have been instances where stock brokers had diverted clients’ securities
received as collaterals towards margin obligations and / or settlement
obligations, for raising loan against shares on their own account and / or for
meeting securities shortages in settlement obligations on its own account.
However, such instances of diversion of securities come to light when stock
broker failed in meeting the margin and/ or settlement obligations to Stock
Exchange / Clearing Corporation.
2.
It has been decided to put in place an Early Warning Mechanism and sharing of
information between Stock Exchanges, Depositories and Clearing Corporations to
detect the diversion of client’s securities by the stock broker at an early
stage so as to take appropriate preventive measures. The threshold for such
early warning signals shall be decided by the Stock Exchanges, Depositories and
Clearing Corporations with mutual consultation.
3.
Early warning signals, for prevention of diversion of clients’ securities, may
include the following:
3.1.
Deterioration in financial health of the stock broker/ depository participant
based on any of the following parameters:
a) Significant reduction in net worth over
previous half-year / year.
b) Significant losses in the previous half
years / years.
c) Delay in reporting of Annual Report, Balance
Sheet, Internal Audit Reports, Risk Based Supervision (RBS) data and any other
data related to its financial health to the Stock Exchanges / Depositories.
d) Failure to submit information sought by the
Stock Exchange / Depositories on its dealing with related parties / promoters.
e) Significant mark-to-market loss on
proprietary account/ related party accounts
f) Repeated instances of pay-in shortages.
g) Significant trading exposure or amount of
loans or advances given to and investments made in related parties/ group.
h) Sudden
activation of significant number of dormant client’s accounts and / or
significant activity in the dormant account/s.
i)
Significant number of UCC modifications.
j)
Resignation of Statutory Auditors or Directors.
3.2. Early
warning signals in relation to securities pledge transactions by the stock
broker to be identified by the Depositories and shall be shared with Stock
Exchanges which may include:
a) Alerts for stock
brokers maintaining multiple proprietary demat
accounts and opening any new demat account in the
name of stock broker for client purpose.
b) Movement of shares
to / from a large number of clients’ demat accounts
or large value shares to stock broker proprietary accounts and vice a versa.
c) Transfer of large
value of shares through off-market transfers other than for settlement
purposes.
d) Invocation of pledge
of securities by lenders against stock broker or his clients.
e)
Significant depletion of client’s shares in the stock broker client account
maintained by the stock broker.
3.3.
Increase in number of investor complaints against the stock broker / depository
participant alleging un-authorized trading / unauthorized delivery instructions
being processed and non-receipt of funds and securities and non-resolution of
the same.
3.4. Alerts
generated from the monthly / weekly submissions made by stock broker under Risk
Based Supervision (RBS) or Enhanced Supervision to the Stock Exchanges.
a) Non-recovery of
significant dues from debit balance clients over a period of time.
b) Significant dues to
credit balance clients over a period of time.
c) Failure by stock
broker to upload weekly data regarding monitoring of clients’ funds as
specified in SEBI’s circular on Enhanced Supervision, for 3 consecutive weeks.
d) Pledging securities
in case of clients having credit balance and using the funds so raised against
them for own purposes or for funding debit balance of clients.
e) Mis-reporting
/ wrong reporting about the client funds / securities.
f)
Significant increase in RBS score.
3.5. Stock
broker’s terminal disabled for certain number of days in any segment / Stock
Exchange in previous quarter.
4. Stock
Exchanges and Depositories shall frame an internal policy / guidelines
regarding non-cooperation by stock brokers and depository participants during inspections
which shall lay down the time period, the type of documents critical for
closing the inspections, which if not submitted, can be treated as
non-cooperation.
4.1. Failure to submit
data sought for inspections especially relating to bank / demat
accounts, client ledgers etc. despite repeated reminders.
4.2. Failure
to provide reasonable access to the records or any office premises.
5. Stock
Exchanges / Clearing Corporations / Depositories, shall devise a mechanism to detect
diversion of clients’ securities and to share information among themselves in
respect of:
5.1 Diversion of
pay-out of securities to non-client accounts
5.2 Mis-matches
between gross (client-wise) securities pay-in and pay-out files of a stock brokers
generated by the Clearing Corporation which shall be compared with actual
transfer of securities to/from the client’s depository accounts by the
Depository. The cases of any mismatch found out by the Depository shall be
informed to the concerned Stock Exchange / Clearing Corporation.
5.3 Stock Exchange
shall seek clarification from the concerned stock broker on the mismatches reported
by Depository and identify transfer to a non-client / third party, without any
trade obligation.
5.4 Such
information on wrong / fraudulent / unauthorized transfer shall be shared by
the Stock Exchange with other Stock Exchange/s.
6. Any other
alerts as the Stock Exchanges / Clearing Corporations and Depositories may deem
fit.
7. Alerts
triggered at one Stock Exchange / Clearing Corporation / Depository through
early warning mechanism shall be immediately shared with other Stock Exchanges
/ Depositories with respect to the stock broker / depository participant.
8. Based on
the analysis of the early warning data, if it is established that the stock
broker’s financial health has deteriorated and/ or he has made unauthorized
transfer of funds / securities of the client, in such cases Stock Exchanges /
Depositories shall jointly take preventive actions on the stock broker which
may include one or more of, but not limited, to the following:
8.1. Actions to be
initiated by the Stock Exchanges like:
a) Blocking of certain
percentage of available collaterals towards margin.
b) Check securities
register in respect of securities received and transferred against pay-in /
pay-out against settlement and client’s securities received as collateral.
c) Check details of
funds and securities available with the clearing member, Clearing Corporation
and the Depository of that stock broker.
d) Impose limits on
proprietary trading by the stock broker.
e) Prescribe and
monitor shorter time duration for settlement of Running Account of clients.
f) Conduct meeting with
the designated directors of the stock broker to seek appropriate explanation.
g) Uniform action of
deactivation of trading terminals by all Stock Exchanges based on the
communication received from other Stock Exchange.
h) Initiate inspection
of the stock broker / depository participant.
i) Cross
check information submitted by stock broker with other independent sources like
collateral details with the Clearing Corporation, transactions in Bank and
Depositories, with statement collected directly etc.
j) Where
client money and securities diversion is suspected, appoint forensic auditor to
trace trails of entire funds and securities of clients.
8.2. Actions to be
taken by the Depositories:
a) Restriction on
further pledge of client securities from the client’s account by freezing the
stock broker client account for debit.
b) Imposition
of 100% concurrent audit on the depository participant.
c) Cessation
/ restriction on uses of Power of Attorney (POA) given to stock broker by
clients mapped to such brokers only to meet settlement obligation of that
client. Clients to issue instructions electronically or through Delivery
Instruction Slip (DIS) for delivery of shares for off market transfers.
8.3. Any
other measures that Stock Exchanges / Clearing Corporations / Depositories may
deem fit.
9. Stock
Exchanges, Clearing Corporations and Depositories are directed to implement the
above early warning mechanism and preventive actions, with effect from February
01, 2019.
10. This
circular is being issued in exercise of powers conferred under Section 11 (1)
of the Securities and Exchange Board of India Act, 1992 and Section 19 of the
Depositories Act, to protect the interests of investors in securities and to
promote the development of, and to regulate the securities market.
Yours
faithfully,
D Rajesh Kumar
General Manager
Unquote: -
Trading Members are requested to take note of the aforesaid guidelines
of SEBI and act accordingly.
Dhiraj Chakraboty
Deputy General Manager