Decision Notice

On , the Financial Conduct Authority issued a Decision Notice to Banque Havilland SA
DECISION NOTICE

Address:
5 Savile Row, London W1S

1.
ACTION

1.1.
For the reasons given in this Notice, the Authority has decided to impose on Banque

Havilland SA a financial penalty of £10,000,000 pursuant to section 206 of the Act.

2.
SUMMARY OF REASONS

2.1.
During the Relevant Period the Firm acted without integrity by creating and

disseminating a document, the Presentation, which contained obviously improper

advice for potential investors by recommending manipulative trading strategies,

including recommending conduct which could be a criminal offence, had it taken

place in the UK.

2.2.
The Presentation set out the Strategy. The Strategy comprised a multi-faceted

approach that included conduct aimed at creating a false or misleading impression

as to the market in, or the price of, Qatari bonds, with the objective of harming the

Banque Havilland SA has referred this Decision Notice to
the Upper Tribunal to determine what (if any) the
appropriate action is for the FCA to take, and remit the
matter to the FCA with such directions as the Upper
Tribunal considers appropriate.

David Rowland, exercising third party rights, has also
referred this Decision Notice to the Upper Tribunal which
will determine whether to dismiss that reference or remit
it to the FCA with a direction to reconsider and reach a
decision in accordance with the findings of the Upper
Tribunal.

Therefore, the findings outlined in this Decision Notice
are provisional in that they reflect the FCA’s belief as to
what occurred and how it considers the behaviour
described should be characterised. The Upper Tribunal’s
decision will be made public on its website.

economy of Qatar. Creating a false or misleading impression as to the market in,

or the price of, Qatari bonds would be an extremely serious matter and potentially

a criminal offence, if it were to take place in the UK (contrary to section 90 of the

Financial Services Act 2012). Section 1H of the Act provides that an offence

involving such misconduct amounts to “financial crime” for the purpose of the Act.

2.3.
The Strategy included regulated advice (pursuant to article 53 of the Regulated

Activities Order and section 22(1) of the Act) aimed at the UAE and/or other states

in the Middle East region because it advised those potential investors to transfer

their existing holdings of Qatari bonds into a “protected cell company” to “preserve

integrity” before manipulative trading intended to destabilise the Qatari economy

took place, which trading was to include the purchase of CDS and the sale and

purchase of Qatari bonds.

2.4.
The Firm intended to present the Strategy to representatives of the UAE and/or

other states in the Middle East region (whom the Firm considered might have

reasons to want to put economic pressure on Qatar) as a way of marketing its

services, and did provide a copy to an individual from an Abu Dhabi’s sovereign

wealth fund. Accordingly, the Firm breached Principle 1 (Integrity) of the

Authority’s Principles for Businesses.

2.5.
The Authority therefore has decided to impose on the Firm a financial penalty of

£10,000,000 pursuant to section 206 of the Act.

3.
DEFINITIONS

3.1.
The definitions below are used in this Notice:

“the Act” means the Financial Services and Markets Act 2000;

“the Authority” means the Financial Conduct Authority;

“CDS” means credit default swaps;

“COCON” means Code of Conduct in the Authority’s Handbook;

“Currency Peg” means a policy in which a national government sets a specific fixed

exchange rate for its currency with a foreign currency or a basket of currencies;

“DEPP” means the Decision Procedure and Penalties Manual, part of the Authority’s

Handbook of Rules and Guidance;

3


“EG” means the Authority’s Enforcement Guide set out in the Authority’s Handbook;

“the Financial Institution” means a financial institution being established through a

partnership of an Abu Dhabi sovereign wealth fund and the Rowland Family before,

and during, the Relevant Period. It was not a project of the Firm;

“the Firm” means Banque Havilland SA;

“Head Office” means the head office of the Firm in Luxembourg;

“Individual A” means the individual engaged by the Firm to market its services in

the UAE and the wider Middle East region;

“the Indian Article” means an article regarding the Presentation published by an

Indian media organisation called the Business Standard, entitled “Gulf Crisis may

affect Qatar’s security, India’s economic interests” on 12 October 2017;

“the Intercept” means a media organisation called The Intercept.com;

“the Intercept Article” means an article regarding the Presentation published by the

Intercept on 9 November 2017;

“London Branch” means the branch of the Firm based in London;

“MLRO” means Money Laundering Reporting Officer;

“PERG” means the Perimeter Guidance Manual in the Authority’s Handbook;

“the Presentation” means the document drafted by the Firm setting out a series of

steps which could be taken to harm the economy of Qatar, by using manipulative

trading practices aimed at creating a false or misleading impression as to the

market in or the price of Qatari bonds;

“PRIN” means the Principles for Businesses, part of the Authority’s Handbook of

Rules and Guidance;

“the Regulated Activities Order” or “the RAO” means the Financial Services and

Markets Act 2000 (Regulated Activities) Order 2001;

“the Relevant Period” means the period from 12 September 2017 to 13 November

2017;

“Mr Rowland” means Edmund Lloyd Rowland;

“the Rowland Family” means the family of David Rowland;

“the SFNH Document” means a document created by David Edward Weller on 14

September 2017 entitled “Setting Fire to the Neighbour’s House fund” setting out

details of a series of steps to devalue the Qatari Riyal by increasing and encouraging

selling pressure;

“the Strategy” means the series of steps as set out in the Presentation which could

be taken to harm the economy of Qatar by using manipulative trading practices

aimed at creating a false or misleading impression as to the market in or the price

of Qatari bonds;

“SYSC” means the Senior Management Arrangements, Systems and Controls

Sourcebook, part of the Authority’s Handbook of Rules and Guidance;

“the Tribunal” means the Upper Tribunal (Tax and Chancery Chamber);

“UAE” means United Arab Emirates;

“Warning Notice” means the Warning Notice given to the Firm dated 14 October

2021; and

“Wash Trade” means a sale or purchase of an instrument where there is no change

in beneficial interest or market risk, or where the transfer of beneficial interest or

market risk is only between parties acting in concert or collusion, other than for

legitimate reasons.

4.
FACTS AND MATTERS

The Firm

4.1.
The Firm was established in 2009 by the Rowland Family and described itself,

during the Relevant Period, on its website “as being managed with the financial

conservatism which is the family’s hallmark”. The Firm’s head office is in

Luxembourg. It has various branch offices, including one in London. The Firm was

also described on its website as “an integral part of the [Rowland] Family’s interests

on both a professional and personal level”.

Key individuals

4.2.
The key individuals involved in this matter were all employed in the London Branch,

namely Edmund Lloyd Rowland, David Edward Weller and Vladimir Bolelyy. During

the Relevant Period:

4.2.1. Mr Rowland was approved by the Authority as Senior Manager Function 21

EEA Branch Senior Manager (“SMF21”) at the Firm. Those holding SMF21

are employees who have a significant responsibility for one or more

significant business units of a branch of an incoming EEA firm in the UK. Mr

Rowland was Chief Executive of the London Branch for almost three years

before stepping down in April 2017, after which he retained his SMF21

status. He was formally re-appointed as Chief Executive on 26 September

2017 (part way through the Relevant Period) and continued in this role until

his resignation on 13 December 2017.

4.2.2. Mr Weller was the Head of Asset Management at the London Branch and

was also approved by the Authority as an SMF21; he reported to Mr Rowland

and to the Firm’s Group Head of Asset Management.

4.2.3. Mr Bolelyy was employed by the Firm as a senior investment analyst and

was Mr Rowland’s assistant reporting directly to him.

4.3.
Throughout the Relevant Period, all three individuals were employed by and

received salary from the Firm only.

Marketing in the UAE

4.4.
On 18 April 2017, the Firm engaged the services of Individual A to provide

“consulting and professional assistance in developing Banque Havilland in the

United Arab Emirates”. This was defined as expanding “the undertaking of Banque

Havilland in the UAE and broader Middle East, with specific assistance in terms of

strategic marketing, local networking or anything else which will be agreed by the

Parties as useful to serve the present purpose”. Individual A was paid a monthly

fee of US $10,000 for these services. In addition to this consultancy role, Individual

A was also a special adviser to the Crown Prince of Abu Dhabi (the capital of the

The Qatar diplomatic crisis

4.5.
In June 2017, as was widely reported in the press, a Saudi-led coalition of Gulf

states (including the UAE) severed diplomatic relations with Qatar, citing Qatar’s

alleged support for terrorism as the main reason. The Qatari Riyal had a currency

peg with the US Dollar throughout the Relevant Period.

30 August 2017 meeting

4.6.
On 30 August 2017, at a meeting organised by Individual A, Mr Rowland and David

Rowland (Mr Rowland’s father and the ultimate controller of the Firm) met with a

senior representative of an Abu Dhabi sovereign wealth fund. Prior to that meeting,

on 27 August 2017, Mr Rowland had referred to the forthcoming meeting and stated

to a colleague: “they have another potential opportunity they want me to look at

also”. Mr Rowland told the Authority during an interview that at this meeting it was

made clear to him, in the absence of David Rowland, that the UAE sovereign wealth

fund’s representatives were concerned about the substantial exposure that Emirati

banks had in the interbank market to Qatar and particularly to the local banking

sector. This was due to the situation between Qatar and the UAE, and the

representatives’ fears that the stand-off would be significantly extended, as no

rapprochement seemed to be on the horizon. This was a reference to the political

tensions in that region, which had worsened since June 2017.

The Presentation

4.7.
At some point after the 30 August 2017 meeting and no later than 12 September

2017, Mr Rowland tasked Mr Bolelyy with preparing a written presentation as to

how economic pressure might be put on Qatar. Subsequently, on 12 September

2017 Mr Bolelyy sent himself an email recording the following matters in a number

of bullet points, all of which he then included in the first draft: “Bond exposure;

What natters [sic] is western view; Foreign reserves; Currency peg break; Cash to

pay for insurance; “Sanctions don’t work unless everyone is doing it”; Currency peg

pressure is effective when thought by everyone; Avoid jargon; Segregated vehicle”.

4.8.
The first draft of the document which became the Presentation, prepared by Mr

Bolelyy on 12 September 2017 in the form of slides, was named “Qatar

Opportunity” and proposed a series of steps with the purpose of devaluing the

Qatari Riyal and breaking its peg to the US Dollar.

13 September 2017 meeting

7


4.9.
On the following day, 13 September 2017, a meeting was convened at short notice

of various individuals in the London Branch; these individuals were Mr Rowland, Mr

Weller, Mr Bolelyy, another employee of the Firm and an individual not employed

by the Firm.

4.10. At the meeting, which appears to have lasted for about a quarter of an hour and

was subsequently described by Mr Weller subsequently as a brain-storming session,

Mr Rowland asked for ideas on how negatively to impact the Qatari economy by

undermining the value of the country’s currency. Mr Rowland explained that Saudi

Arabia, Abu Dhabi [sic] and Egypt were keen as nation states to persuade Qatar to

stop some of its funding activities. He further explained that the 3 countries had a

combined US $23 billion of Qatari assets that they were prepared to use to pressure

the Qatari Riyal. Mr Rowland went on to state that the potential economic interest

for the Rowland Family would come from being able to charge a small fee on the

assets which would be transferred to a vehicle arranged by the Rowland Family.

4.11. The Authority infers that the Firm intended that the Presentation would be

presented to representatives of the UAE and/or other states in the Middle East

region, which the Firm considered might have reasons to want to put economic

pressure on Qatar, in the hope it might lead to business for the Firm. Regardless

of whether the Strategy as set out in the Presentation was practicable or likely to

be accepted by such representatives, the Authority concludes that it was a way of

signalling to potential investors that the Firm was willing to countenance improper

market conduct, in order to advance its interests.

4.12. Following this meeting, none of the attendees raised any concerns with the Firm’s

MLRO or to any other senior manager. In addition, no concerns were raised to Head

Office or via the Firm’s whistle-blowing procedures.

Iterations of the Presentation

4.13. Later that day, 13 September 2017, Mr Bolelyy emailed the attendees of the earlier

meeting to request their “credible, high-level ideas re: a possible transaction

structure,” and asked that they “jot something coherent down” . He explained that

what he described as the “winning idea” would go into a presentation, the drafting

of which he would take care of, and that it would be shared and discussed at a

“high level”.

4.14. On 14 September 2017, Mr Bolelyy emailed a draft of the Presentation to Mr

Rowland and stated as follows: “Attached is a work in progress based on fragments

of information exchanged so far. As discussed yesterday, it will be useful for all of

us to sit down and nail down the basic skeleton. When can you do today?”.

4.15. This version of the Presentation included further details of the Strategy, specifically

regarding the stated aim of putting pressure on the Qatari Riyal to such an extent

that the Qatar National Bank would need to deploy significant portions of Qatar’s

foreign exchange reserves to maintain its value in relation to the US Dollar.

4.16. This version of the Presentation explicitly stated that “maintaining the [currency]

peg requires extensive use of central bank foreign exchange reserves. Existing

G$15bn [sic] of Qatari bonds represent close to 50% of all central bank reserves

available” and noted that “the selling pressure [generated by the Strategy] creates

upward pressure on the Qatari Riyal-US Dollar peg and forces Qatar National Bank

to defend it by decreasing available foreign exchange reserves”.

4.17. The Presentation envisaged the purchasing of Qatari bonds, deployment of long

CDS and long credit forwards with the express aim of negatively impacting the

value of the Qatari Riyal against the US Dollar.

4.18. Later on 14 September 2017, in response to Mr Bolelyy’s previous request for

contributions to what he described as ‘a possible transaction structure’, Mr Weller

emailed a document to Mr Bolelyy which contained his ideas. Mr Weller has

subsequently stated, that this document reflected what had been discussed

amongst the participants at the meeting on the previous day, together with some

research he had conducted through open sources on the internet. The document

was entitled “Setting Fire to the Neighbour’s House fund” (“the SFNH Document”)

and set out more details of the Strategy, namely, to devalue the Qatari Riyal by

increasing and encouraging selling pressure. The SFNH Document ended with a

cartoon depicting Qatar and the statement “Repeat as desired”. Mr Weller has

subsequently stated that at the time he did not regard the contents of the SFNH

Document as representing a serious proposal and that it was simply reflective of a

subject that Mr Rowland wished to explore.

4.19. The steps set out in the SFNH Document proposed to “[q]uietly pick up some Qatar

paper” or bonds “2026s and 2030s”, using “old school account painting” to “get

some ownership”, which would be used to “[c]ontrol the yield curve” by co-

operating parties “acting in concert”, trading back and forth at incrementally lower

prices. The final step in this stage would be to “dump” these holdings on the open

market, driving the bond “price further down and [to be then] picked back up [by]

the original seller”.

4.20. Following this, the plan was to “[e]stablish positions in Forwards on Riyal, options

where possible”, (…) “get long the CDS slowly with larger houses, just enough to

move the price to make it news worthy (sic)”.

4.21. Next, “[f]ire up the PR machine… to remind people there is [a] problem with

Qatar…”. A further increase of the CDS position was advised and then, “PR wave

two” stating that “despite the massive SWF [sovereign wealth fund] pressure is

building that could see Qatar having restricted access to Dollar… [and] credit rating

may be affected with the long-term future of the country now in doubt… Peg won’t

break, though credit markets will be looking shambolic…Once fire fully alight clear

out the [UAE Dirham] specs for a profit”.

4.22. Accordingly, the SFNH Document proposed a way in which the Qatari Riyal/ US

Dollar currency peg might be attacked. In summary, the SFNH Document

suggested a series of steps namely: (1) building up a portfolio of specific Qatari

debt without attracting attention by parties acting in concert in a series of Wash

Trades, (2) later dumping the position in order to create a false impression in the

market of a flight from Qatari debt, (3) opening a CDS position on the debt (bonds)

and then ‘dumping’ the said debt to drive the price down, (4) increasing and closing

the
CDS
position
in
order
to
add
negative
pressure
on
Qatari

assets/currency/economy, to profit from the manipulative bond trading, and

increasingly stressed markets, and (5) using a PR campaign deliberately magnifying

the false impression to increase selling of the Qatari Riyal or Qatari bond holdings

and encourage other market participants to do likewise.

4.23. In the evening of 14 September 2017, Mr Bolelyy took most of the content from

the SFNH Document and added it to the draft Presentation including the content

set out in the bullet points in the paragraph below.

4.24. Thereafter until 18 September 2017 Mr Bolelyy actively worked on the Presentation

which in its final form was entitled “Distressed Countries Fund” and set out in detail

the Strategy, which included the following:


“To preserve integrity of existing Qatari bond holdings, an in-situ transfer will

be arranged into a protected cell company”;


“Gear up to control the yield (and thus bond prices)” by purchasing “medium

and long-term Qatar paper”, as it “should favourably affect CDS pricing at later

stage”;


“Establish a crossing transaction arrangement whereby another affiliated party

sells the same bond holdings back to the original seller and thereby creates

additional downward pressure”;


“Purchase CDS on Qatar (…) to move the price sufficiently to make it

newsworthy”;


“Fire up the PR Machine to remind people there is a problem with Qatar”;


“Increase the positions”, by “buying additional CDS” to lead to “falling of bond

price, raising rates, and escalation in CDS premia”;


“Refresh the PR message to add more fuel to the fire”, as it will “focus on the

prospect of restricted access to US Dollar and now-doubtful stability of the

country”;


“FIFA Option…Qatar has committed to $200BN of spending for its hosting of

2022 World Cup…negative publicity can resurface around the original award of

the tournament…If Qatar now spends its reserves on protecting the currency

and domestic credit markets, there is less dry powder to fund the infrastructure

spending”.

4.25. The finalised Presentation therefore outlined how to impact the economy of Qatar

negatively through manipulative trading practices, including direct reference to

crossing transactions between two parties working in conjunction with the stated

aim of artificially driving down the price of Qatari government-backed bonds,

therefore weakening Qatar financially, in other words Wash Trades. The Strategy

included a coordinated PR strategy designed to increase the pressure placed upon

Qatar in addition to the existing sanctions and to force the Qatari government to

utilise its central bank foreign exchange reserves, to maintain the currency peg

between the Qatari Riyal and the US Dollar. As such, the Presentation clearly

contemplated manipulative trading which aimed to create a false or misleading

impression as to the market in or the price of Qatari bonds which, if conducted in

the UK, could amount to a criminal offence (contrary to section 90 of the Financial

Services Act 2012).

What then happened to the Presentation

4.26. On 18 September 2017, in preparation for a scheduled visit to Abu Dhabi by Mr

Rowland, David Rowland and Mr Bolelyy, Mr Bolelyy emailed a copy of the

Presentation to his personal email account and, at Mr Rowland’s request, printed

two copies for Mr Rowland to take with him to Abu Dhabi.

4.27. Following a request from Mr Rowland to send him a soft copy of “the Qatar

presentation in the morning”, Mr Bolelyy also emailed him the final version of the

Presentation at approximately 7pm on 18 September 2017. Mr Bolelyy informed Mr

Rowland that it was the latest version and the same as Mr Bolelyy had given him

that afternoon “for review”.

4.28. Mr Rowland immediately forwarded the Presentation to Individual A, with whom he

had had a meeting at the Firm’s London Branch five days’ earlier. He also forwarded

a copy of the Presentation to David Rowland.

4.29. Mr Rowland explained in interview with the Authority that he requested Mr Bolelyy

to print copies of the Presentation “because it was related to the UAE” and

confirmed that the Abu Dhabi trip was an opportunity potentially to discuss the

Presentation with senior individuals, including from an Abu Dhabi sovereign wealth

fund. During the trip, Mr Bolelyy provided a copy of the Presentation to an employee

of this Abu Dhabi’s sovereign wealth fund.

4.30. For an authorised firm to contemplate such a course of action (including

recommending conduct which could be a criminal offence if it took place in the UK),

intending it to be presented to potential investors, indicates a clear lack of integrity.

This is regardless of whether the Strategy set out in the Presentation was

achievable in reality (either by the Firm or by potential investors or recipients of

the Presentation).

Press reports and the Firm’s response

4.31. Mr Rowland, David Rowland and Mr Bolelyy visited Abu Dhabi from 21 to 25

September 2017. The Presentation was later reported in the media to have reached

the email inbox of the UAE Ambassador to the US between 18 September and 12

October 2017 and was said to have been stored under the heading “Rowland

Banque Havilland”. The UAE Ambassador to the US subsequently stated to the

Firm’s legal advisers in New York (through his own legal advisers) that he “did not

receive the Presentation”. The Presentation eventually became publicly available

on the internet (see below).

4.32. On 12 October 2017, as part of a pattern of sending press reports regarding Qatar

to the attendees of the 13 September 2017 meeting, Mr Weller discovered an article

by an Indian media organisation called the Business Standard, entitled “Gulf Crisis

may affect Qatar’s security, India’s economic interests” (“the Indian Article”).

4.33. The Indian Article referred to leaked or stolen emails from the Firm allegedly found

in the in-box of the UAE Ambassador to the US. The article claimed that these

emails revealed an “economic warfare strategy” which involved “setting up a

confidential commercial entity with sizeable size to buy certificate of deposits (CDs)

of Qatari banks, then selling the CDs back to original sellers at a lower price,

thereby reducing the market pricing. Negative global public relations campaign is

done, showing instability in Qatar as a key reason for this downward pressure on

CDs pricing. This will ultimately either force Qatar’s financial ministry to either

break the currency peg, or at least spend a lot of dollar reserves to maintain their

pricing when panic initiates global buyers to sell Qatari Riyal.” The article stated

that “David Rowland (…) could be serving UAE’s interests in the ongoing spat. He

is the man behind the meteoric rise of Banque Havilland…”.

4.34. At 12:35 on 12 October 2017, Mr Weller emailed a link to the Indian Article to Mr

Rowland, who had by then resumed his position as Chief Executive of the London

Branch. , Mr Rowland responded at 12.42pm with “made me laugh”.

4.35. At 3.02pm, Mr Weller sent a further email saying, “trending on Qatari Twitter as I

type” with an image from the social media site, Twitter, showing the following:

“#UAE targeted #Qatar’s Economy using…Rowland’s Banque Havilland amid

#GulfCrisis…”.

4.36. At 4.10pm David Rowland and Mr Rowland discussed the Indian Article on the

telephone. David Rowland asked Mr Rowland “What about that thing in the Indian

paper? How do you think that got there?” Mr Rowland responded “Probably, I

assume – probably a leak from their office I would imagine…. never been talked to

anyone else, so…don’t matter. Use it as a badge of honour when we go and see

them next time”. The Authority infers that “their office” refers to the office of the

Abu Dhabi’s Sovereign Wealth Fund, which had been provided with a copy of the

Presentation during the visit referred to at paragraph 4.31 above.

4.37. Neither Mr Weller nor Mr Rowland forwarded either of Mr Weller’s emails to the

Firm’s Compliance Officer, or to Head Office, or took any other steps to inform other

members of the Firm’s senior management, or the Authority, of the allegations on

that day. Head Office was in fact aware of the content of the Indian Article, yet no

steps were taken by it to check if there was any substance to the allegations.

Reliance by Head Office appears to have been placed at the time on the fact that

the Indian Article was published by a relatively unknown media source and that the

focus of the article was on David Rowland, who had been the subject of negative

press attention previously, and therefore the article was believed by the Firm’s

Head Office to lack credibility.

4.38. The next day, a journalist from a media organisation called The Intercept.com (“the

Intercept”) contacted the lawyer who represented the Firm in the US to obtain a

comment regarding the discovery of the Presentation in the mailbox of the UAE

Ambassador to the US. The journalist provided specific details of the Presentation

that would allow the Firm to discover it on their systems, stating that the Firm

should search for “‘Qatar Opportunity’ and ‘Distressed Countries Fund.’ The Mission

Statement includes: ‘Control the Yield curve, decide the future’”.

4.39. At 6.49pm David Rowland telephoned Mr Rowland. They discussed how their mobile

phones may have been hacked while they were in Abu Dhabi. Mr Rowland said “Yes,

if I was to guess. Nothing wrong, if you look at the two things they’ve got, there’s

nothing wrong with the two things, …There’s nothing in them”. The Authority

considers that this conversation indicates that Mr Rowland was aware of the

Presentation and its contents. David Rowland asked Mr Rowland what he was

intending to say to the Firm’s US lawyer. Mr Rowland said that his “plan” was to

say: "Banque Havilland S.A does not trade in bonds, securities, CDS or any

instruments of Qatar names and has no plans to. Banque Havilland is a prestigious

private banking group and will make no further comments on politically motivated

storylines”. David Rowland replied that he “like[d] that”. Mr Rowland later said to

his father that “our story just has to be its purely politically motivated because of

our, because of your friendship with the Crown Prince, leave it, that might bring us

a lot of points.”

4.40. The Firm’s response to the Intercept, as directed by Mr Rowland, to the Intercept

was as worded above.

4.41. However, the Firm took no steps to look for the Presentation on the Firm’s internal

systems or to investigate whether the allegations had any substance.

4.42. The journalist from the Intercept contacted the Firm’s US lawyer again on 18

October 2017 and informed him that he was aware that Mr Bolelyy was the author

of the document in the Intercept’s possession. The journalist also provided further

questions that he wanted the Firm to answer prior to moving forward with

publication of the story. These questions provided indications of the content of the

document, including: “Has the plan outlined in the “Distressed Countries Fund” [the

Presentation] document commenced? If so, when did it begin? If not, when is it

planned to begin, if at all? Is Banque-Havilland helping the UAE undermine the

economy of Qatar so that the UAE can gain diplomatic advantage?”

4.43. These further questions were shared with Mr Rowland by the Firm’s US lawyer, and

were forwarded to senior individuals at Head Office and also to David Rowland. The

Firm’s US lawyer suggested responding as follows: “Banque Havilland reaffirms that

it is not participating in and has never participated in any trading in the currency,

bonds or other derivatives of Qatar. The plans described in that document do not

include any participation by BH [Banque Havilland]”. As before, Mr Rowland took

no steps to identify the document on the Firm’s internal systems or to discuss the

document with the staff involved, despite the specific reference by the Intercept

journalist to Mr Bolelyy as the author of the document. In addition, the Firm failed

to notify the Authority that an article containing these allegations was going to be

published.

4.44. At 6.50pm, David Rowland and Mr Rowland further discussed the matter on the

telephone. Mr Rowland said that the Intercept had “obviously only got the

attachment”.

4.45. On 19 October 2017, David Rowland telephoned Mr Rowland at 1.30pm. They

discussed the [suspected] hacking of their mobile telephones. David Rowland said

“We can capitalise on this ….. and we don’t put any – don’t let’s put anything on

the Bank emails.” Mr Rowland agreed with David Rowland’s suggestion.

4.46. Mr Rowland and David Rowland then discussed taking Mr Bolelyy off the Firm’s

payroll as soon as they could and transferring him from the Firm to another

Rowland Family entity. David Rowland said “All we’ve got to do is play by the

fucking rules and we have, we’ve not broken any fucking laws”. Mr Rowland

responded by saying “No. The answer is if they ever write to you, you just say, all

you’ve got to say to them, is that the Bank was not involved in anything. But the

principal is asked of hedging strategies to protect their 15 billion dollar investment.

That’s all you’ve got to say”. David Rowland responded by saying that he liked that.

Mr Rowland further said that “We know that’s what you’re allowed to - and if you

look at the Presentation that’s all it says. This is how you protect the value of your

15 billion dollar investment. And then everyone will understand, even the jokers

down there”. David Rowland stated that “You can capitalise on all this shit”.

4.47. On 9 November 2017, the Intercept published the Intercept Article, stating that the

Presentation had been found in the inbox of the UAE Ambassador to the US and

providing copies of some of the Presentation slides. The article was titled “Leaked

Documents Expose Stunning Plan To Wage Financial War On Qatar (…)” and

explained that “economic warfare involved an attack on Qatar’s currency using

bond and derivatives manipulation….The outline, prepared by Banque Havilland,

(…) laid out a scheme to drive down the value of Qatar’s bond and increase the

cost of insuring them, with the ultimate goal of creating a currency crisis that would

drain the country’s cash reserves”.

4.48. The content of the pages featured in the Intercept Article were identical to the

Presentation as sent by Mr Rowland to Individual A and David Rowland on 18

September 2017. The Intercept Article identified Mr Bolelyy as the creator of the

Presentation, according to the metadata of the document obtained by the Intercept.

4.49. The publication of the Intercept Article led to the immediate resignation of Mr

Bolelyy on 9 November 2017, and an internal investigation was initiated by Head

Office on 13 November 2017.

4.50. The Firm, via Mr Rowland, in his capacity as Chief Executive of the London Branch,

contacted the Authority on 14 November 2017 by telephone, providing limited

information regarding the events referred to above and the involvement of the

Firm. This was followed up by an email from Mr Rowland to the Authority on 15

November 2017 noting what was said in the call, as follows: “1. An article

mentioning a junior analyst name [sic] for the creation of a non bank presentation.

2. A forensic investigation being held. 3. The groups [sic] regulator CSSF was

informed. 4. The PR firm the group uses has clarified the facts. 5. We will share the

findings of the investigation once complete subject to CSSF approval”.

4.51. On 13 December 2017 Mr Rowland resigned as an employee, Chief Executive of the

London Branch and member of the executive management of the Firm with

immediate effect, and Mr Weller left the Firm on 10 April 2018.

5.
FAILINGS

5.1.
The statutory and regulatory provisions relevant to this Notice are referred to in

5.2.
Principle 1 requires a firm to conduct its business with integrity. During the

Relevant Period, the Firm breached Principle 1 by creating and disseminating the

Presentation (for purposes that included marketing the Firm) which recommended

the Strategy that included engaging in obviously improper conduct.

5.3.
The Strategy set out a multi-faceted approach that included conduct aimed at

creating a false or misleading impression as to the market in, or the price of, Qatari

bonds, with the objective of harming the economy of Qatar. Creating a false or

misleading impression as to the market in, or the price of, Qatari bonds would be

an extremely serious matter and a criminal offence, if it were to take place in the

UK (contrary to section 90 of the Financial Services Act 2012). Section 1H of the

Act provides that an offence involving such misconduct amounts to “financial crime”

for the purpose of the Act.

5.4.
The Strategy included regulated advice (pursuant to article 53 of the Regulated

Activities Order and section 22(1) of the Act) aimed at the UAE and/or other states

in the Middle East region because it advised those potential investors to transfer

their existing holdings of Qatari bonds into a “protected cell company” to “preserve

integrity” before manipulative trading intended to destabilise the Qatari economy

took place, which trading was to include the purchase of CDSs and the sale and

purchase of Qatari bonds.

6.
SANCTION

Financial penalty

6.1.
The Authority’s policy for imposing a financial penalty is set out in Chapter 6 of

DEPP. DEPP 6.5A sets out the details of the five-step framework that applies in

respect of financial penalties imposed on firms.

Step 1: disgorgement

6.2.
Pursuant to DEPP 6.5A.1G, at Step 1 the Authority seeks to deprive a firm of the

financial benefit derived directly from the breach where it is practicable to quantify

this.

6.3.
The Authority has not identified any financial benefit that the Firm derived directly

from its breach.

6.4.
Step 1 is therefore £0.

Step 2: the seriousness of the breach

6.5.
Pursuant to DEPP 6.5A.2G, at Step 2 the Authority determines a figure that reflects

the seriousness of the breach. Where the amount of revenue generated by a firm

from a particular product line or business area is indicative of the harm or potential

harm that its breach may cause, that figure will be based on a percentage of the

firm’s revenue from the relevant products or business area.

6.6.
The Authority considers that the revenue generated by the Firm’s London Branch

is not an appropriate indicator of the harm or potential harm caused by its breach.

The Authority has not identified an alternative indicator of harm or potential harm

and so, pursuant to DEPP 6.5A.2G(13), has determined the appropriate Step 2

amount by taking into account those factors which are relevant to an assessment

of the level of seriousness of the breach.

6.7.
In assessing the seriousness level, the Authority has taken into account various

factors which reflect the impact and nature of the breach, and whether it was

committed deliberately or recklessly. DEPP 6.5A.2G(11) lists factors which are

likely to be considered ‘level 4 or 5 factors’. Of these, the Authority considers the

following factors to be relevant:

6.7.1.
the Firm failed to conduct its business with integrity by creating and

disseminating the Presentation to parties that might have an interest in

actioning it, with the expectation of profit;

6.7.2.
the breach actively encouraged the commission of financial crime

pursuant to section 1H of the Act; and

6.7.3.
the breach was committed by the Firm deliberately.

6.8.
DEPP 6.5A.2G(12) lists factors which are likely to be considered ‘level 1, 2 or 3

factors’. Of these, the Authority considers the following factor to be relevant:

6.8.1.
the Firm made no profit as a result of the breach.

6.9.
Taking all of these factors into account, the Authority considers the seriousness of

the breach to be level 5 and has determined that the appropriate Step 2 figure is

£10,000,000.

Step 3: mitigating and aggravating factors

6.10. Pursuant to DEPP 6.5A.3G, at Step 3 the Authority may increase or decrease the

amount of the financial penalty arrived at after Step 2, but not including any

amount to be disgorged as set out in Step 1, to take into account factors which

aggravate or mitigate the breach.

6.11. The Authority considers that there are no factors which aggravate or mitigate the

breach.

6.12. Step 3 is therefore £10,000,000.


Step 4: adjustment for deterrence

6.13. Pursuant to DEPP 6.5A.4G, if the Authority considers the figure arrived at after Step

3 is insufficient to deter the firm who committed the breach, or others, from

committing further or similar breaches, then the Authority may increase the

penalty.

6.14. The Authority considers that the Step 3 figure of £10,000,000 is sufficient in relation

to the breach to meet its objective of credible deterrence. The Authority has

therefore not increased the penalty at Step 4.

6.15. Step 4 is therefore £10,000,000.

Step 5: settlement discount

6.16. Pursuant to DEPP 6.5A.5G, if the Authority and the firm on whom a penalty is to be

imposed agree the amount of the financial penalty and other terms, DEPP 6.7

provides that the amount of the financial penalty which might otherwise have been

payable will be reduced to reflect the stage at which the Authority and the firm

reached agreement.

6.17. The Firm and the Authority did not reach an agreement so no discount applies to

the Step 4 figure. The Step 5 figure is therefore £10,000,000.

6.18. The Authority has therefore decided to impose a total financial penalty of

£10,000,000 on the Firm for breaching Principle 1.

7.
REPRESENTATIONS

7.1.
Annex B contains a brief summary of the key representations made by the Firm,

and by David Rowland as a third party, in response to the Warning Notice and how

they have been dealt with. In making the decision which gave rise to the obligation

to give this Notice, the Authority has taken account of all of the representations

made by the Firm and by David Rowland as a third party, whether or not set out in

Annex B.

8.
PROCEDURAL MATTERS

8.1.
This Notice is given to the Firm under section 208 and in accordance with section

388 of the Act.

Decision maker

8.2.
The decision which gave rise to the obligation to give this Notice was made by the

RDC. The RDC is a committee of the Authority which takes certain decisions on

behalf of the Authority. The members of the RDC are separate to the Authority staff

involved in conducting investigations and recommending action against firms and

individuals. Further information about the RDC can be found on the Authority’s

https://www.fca.org.uk/about/committees/regulatory-decisions-committee-rdc.

The Tribunal

8.3.
The Firm has the right to refer the matter to which this Notice relates to the

Tribunal. Under paragraph 2(2) of Schedule 3 of the Tribunal Procedure (Upper

Tribunal) Rules 2008, the Firm has 28 days from the date on which this Notice is

given to it to refer the matter to the Tribunal. A reference to the Tribunal is made

by way of a signed reference notice (Form FTC3) filed with a copy of this Notice.

The Tribunal’s contact details are: Upper Tribunal, Tax and Chancery Chamber,

Fifth Floor, Rolls Building, Fetter Lane, London EC4A 1NL (tel: 020 7612 9730;

email: fs@hmcts.gsi.gov.uk).

8.4.
Further information on the Tribunal, including guidance and the relevant forms to

complete, can be found on the HM Courts and Tribunal Service website:

8.5.
A copy of Form FTC3 must also be sent to the Authority at the same time as filing

a reference with the Tribunal. A copy should be sent to Victoria Chaloyard at the

Financial Conduct Authority, 12 Endeavour Square, London E20 1JN.

8.6.
Once any such referral is determined by the Tribunal and subject to that

determination, or if the matter has not been referred to the Tribunal, the Authority

will issue a final notice about the implementation of that decision.

Access to evidence

8.7.
Section 394 of the Act applies to this Notice.

8.8.
The person to whom this Notice is given has the right to access:

(1)
the material upon which the Authority has relied in deciding to give this Notice; and

(2)
the secondary material which, in the opinion of the Authority, might undermine that

decision.

8.9.
A copy of this Notice is being given to David Rowland as a third party identified in

the reasons above and to whom in the opinion of the Authority the matter to which

those reasons relate is prejudicial. As a third party, David Rowland has similar rights

to those mentioned in paragraphs 8.3 and 8.8 above in relation to the matters

which identify him.

Confidentiality and publicity

8.10. This Notice may contain confidential information and should not be disclosed to a

third party (except for the purpose of obtaining advice on its contents). In

accordance with section 391 of the Act, a person to whom this Notice is given or

copied may not publish the Notice or any details concerning it unless the Authority

has published the Notice or those details.

8.11. However, the Authority must publish such information about the matter to which a

Decision Notice or Final Notice relates as it considers appropriate. The persons to

whom this Notice is given or copied should therefore be aware that the facts and

matters contained in this Notice may be made public.

Authority contacts

8.12. For more information concerning this matter generally, contact Victoria Chaloyard

at the Authority: direct line: 020 7066 3108/email: victoria.chaloyard@fca.org.uk.

Chair, Regulatory Decisions Committee

ANNEX A

1.
RELEVANT STATUTORY PROVISIONS

1.1.
The Authority’s operational objectives, set out in section 1B(3) of the Act, include

the integrity objective of protecting and enhancing the integrity of the UK financial

system, which includes it not being used for a purpose connected with financial

crime.

1.2.
Section 206(1) of the Act provides:

“If the appropriate regulator considers that an authorised person has contravened

a relevant requirement imposed on the person it may impose on him a penalty, in

respect of the contravention, of such amount as it considers appropriate.”

1.3.
Section 1H of the Act provides:

“(3) “Financial crime” includes any offence involving

(a)
fraud or dishonesty,

(b)
misconduct in, or misuse of information relating to, a financial

market.

(4)
“Offence” includes an act or omission which would be an offence if it had

taken place in the United Kingdom.”

1.4.
Section 90 of the Financial Services Act 2012 provides that:

“(1) a person (“P”) who does any act or engages in any course of conduct which

creates a false or misleading impression as to the market in or the price or value

of any relevant investments commits an offence if—

(a)
P intends to create the impression, and

(b)
the case falls within subsection (2) or (3) (or both).

(2)
The case falls within this subsection if P intends, by creating the impression,

to induce another person to acquire, dispose of, subscribe for or underwrite the

investments or to refrain from doing so or to exercise or refrain from exercising

any rights conferred by the investments.

(3)
The case falls within this subsection if—

(a)
P knows that the impression is false or misleading or is reckless as to

whether it is, and

(b)
P intends by creating the impression to produce any of the results in

subsection (4) or is aware that creating the impression is likely to produce

any of the results in that subsection.

(4)
Those results are—

(a)
the making of a gain for P or another, or

(b)
the causing of loss to another person or the exposing of another person

to the risk of loss.”

1.5
Article 53(1) of the Regulated Activities Order provided that advising a person is a

specified kind of activity if the advice is-

(a)
given to the person in his capacity as an investor or potential

investor, or in his capacity as agent for an investor or a potential investor;

and

(b)
advice on the merits of his doing any of the following (whether as

principal or agent)-

(i).
buying, selling, subscribing for or underwriting a particular

investment which is a security, structured deposit or a relevant

investment, or

(ii).
exercising any right conferred by such an investment to buy,

sell, subscribe for or underwrite such an investment.

1.6
Section 22(1) of the Act provides that an activity is a regulated activity for the

purpose of the Act if it is an activity of a specified kind which is carried on by way

of business and (a) relates to an investment of a specified kind.

2.
RELEVANT REGULATORY PROVISIONS

2.1.
In exercising its powers to impose a financial penalty, the Authority has had regard

to the relevant regulatory provisions published in the Authority’s Handbook. The

main provisions that the Authority considers relevant are set out below.

Principles for Businesses (PRIN)

2.2.
The Principles are a general statement of the fundamental obligations of firms

under the regulatory system and are set out in the Authority’s Handbook. They

derive their authority from the Authority’s rule-making powers set out in the Act.

2.3.
Principle 1 provides:

“A firm must conduct its business with integrity.”

Decision Procedure and Penalties Manual (“DEPP”)

2.4.
Chapter 6 of DEPP, which forms part of the Authority’s Handbook, sets out the

Authority’s statement of policy to the imposition and amount of financial penalties

under the Act. In particular, DEPP 6.5A sets out the five steps for penalties imposed

on firms in respect of conduct taking place on or after 6 March 2010.

The Enforcement Guide

2.5.
The Enforcement Guide sets out the Authority’s approach to exercising its main

enforcement powers under the Act.

2.6.
Chapter 7 of the Enforcement Guide sets out the Authority’s approach to exercising

its power to impose a financial a penalty.

ANNEX B: REPRESENTATIONS

1. A summary of the key representations made by the Firm and by the third party,

David Rowland, and the Authority’s conclusions in respect of them (in bold type),

is set out below.

The Firm’s Representations

The Regulated Advice issue

2. The Presentation was not regulated advice, pursuant to section 22 of the Act. By

section 22 of the Act, a “regulated activity” is, in summary: (1) a specified activity,

(2) relating to an investment of a specified kind, and which is (3) carried on by way

of business. Activities and investments are specified in the RAO. As the Presentation

was not a regulated activity, or an ancillary activity to a regulated activity, as a

matter of law, the Firm cannot be held liable for a breach of Principle 1 or, indeed,

any of the Principles for Businesses.

3. During the Relevant Period, under Article 53 (Advising on investments) of the RAO,

advising a person was a specified activity if the advice was (a) given to a person in

his capacity as an investor or potential investor, or in his capacity as agent for an

investor or potential investor; and (b) advice on the merits of the investor or

potential investor buying, selling, subscribing for or underwriting a particular

investment which is a security or a contractually based investment.

4. The requirements of Article 53 are therefore that: i. advice must be given; ii. the

advice must go to a person in their capacity as an investor or potential investor (or

an agent of the same); iii. the advice must be on the merits; and iv. the advice

must relate to a particular investment.

5. The Presentation was not given to anyone; and it was not intended to be given to

an investor or potential investor (or agent thereof).

6. Neither the Abu Dhabi sovereign wealth fund nor its senior representative were

investors, or potential investors, for these purposes and there was nothing to

suggest that the senior representative was acting as an agent for an investor or

potential investor. Mr Rowland stated that the UAE banking sector had exposure to

Qatari bonds, not the Abu Dhabi sovereign wealth fund or its senior representative.

The banks that the senior representative had in mind which might be interested in

receiving the Presentation were unnamed and unknown to Mr Rowland.

7. The Perimeter Guidance Manual (“PERG”) 8.29 provided guidance as to what

constituted investment advice. PERG 8.29.1 provided that advice “must relate to

the buying or selling of an investment – in other words, the pros or cons of doing

so”. The distinction between giving information and advising is between providing

“information for the purpose of enabling someone else to decide upon a course of

action and [advising] someone as to what course of action he should take”1. Advice

“requires an element of opinion on the part of the adviser. In effect, it is a

recommendation as to a course of action”2. Conveying mere information is not

regulated advice. The Presentation did not contain any recommendations or

encouragement to buy or sell investments, was not presented as being suitable for

any particular person and was not based on a consideration of the circumstances

of anyone in particular. Accordingly, it cannot be regulated advice within the

specific meaning of Article 53 of the RAO and PERG.

8. Regulated advice must relate to a “particular”, or a specific, investment. The

Authority’s guidance at PERG 2.7.15G provides that: “Giving a person generic

advice about specified investments (for example, invest in Japan rather than

Europe) is not a regulated activity….”. The Presentation did not contain advice in

relation to a “particular investment”.

9. As to the application of the Principles for Businesses, in the event that the

Presentation is not considered to be regulated advice, the preparation of the

Presentation, or the formulation of the Strategy contained therein, cannot have

been carried on “in connection with a regulated activity” [PRIN 3.2.1AR(3)3] (e.g.

arranging deals in investments or advising on investments). There was no

arranging. The Presentation contained a vague and general commercial proposition

that was never executed. Accordingly, the Firm’s activities could not be said to be

ancillary activities in relation to designated investment business.

Was the Presentation given?

1 Lord Hoffman in South Australia Asset Corp v York Montague [1996] 3 All E.R. 365 at 372j
2 PERG 5.8.8 G
3 PRIN 3.2.1AR: PRIN applies with respect to the carrying on of:
(1) regulated activities; (2) activities that constitute dealing in investments as principal, disregarding the
exclusion in article 15 of the Regulated Activities Order (Absence of holding out etc); and (3) ancillary activities
in relation to designated investment business, home finance activity, credit-related regulated activity,
insurance mediation activity and accepting deposits.

10. As requested by Mr Rowland, Mr Bolelyy printed off two copies of the

Presentation to take on the trip to Abu Dhabi, so that it could be discussed

with a representative of an Abu Dhabi sovereign wealth fund. Mr Bolelyy

signed a statement, dated 15 November 2017, saying that during the visit

he had handed one single copy of the Presentation to a (named) senior

employee of an Abu Dhabi sovereign wealth fund. On 13 November 2017

Mr Rowland confirmed that Mr Bolelyy had said to him on 21 September

2017, that he had provided the Presentation to the senior employee. On

25 November 2017, Mr Rowland signed a statement saying that he was

made aware that Mr Bolelyy may have given the Presentation to a junior

employee at the same Abu Dhabi sovereign wealth fund.

11. Mr Bolelyy subsequently withdrew his statement that he had passed the

copy of the Presentation to the (named) senior employee. He then added

he may have given the Presentation to a junior employee. Mr Rowland

subsequently withdrew his statement.

12. Mr Rowland purported to explain why he did so. He said that he had had

no knowledge of Mr Bolelyy sharing the Presentation and he had assumed

that the investigation had already determined that he had. However, when

he later learnt that the senior employee of the Abu Dhabi sovereign wealth

fund had been in Brazil at the time of the trip to Abu Dhabi, he considered

he had been mistaken.

13. The Authority refers to the telephone call between Mr Rowland and David

Rowland on 12 October 2017. In this call, David Rowland asked Mr

Rowland how he thought the “thing in the Indian paper got there”. Mr

Rowland replied “probably, I assume – probably a leak from their office I

would imagine”. Mr Rowland then says he is aware that the content of the

Presentation had been discussed with “their” office. The Authority infers

that “their office” refers to the office of the Abu Dhabi sovereign wealth

fund, which had been provided with a copy of the Presentation during the

visit. Mr Rowland appeared to see publication of the Firm’s involvement as

“a badge of honour” with respect to the Abu Dhabi sovereign wealth fund.

14. Mr Rowland has stated that the Presentation (albeit in a different form)

was requested by the senior representative of the Abu Dhabi sovereign

wealth fund. Two copies of the Presentation were taken on the visit to Abu

Dhabi, so that it could be discussed with them. The Authority considers

that it is likely that Mr Bolelyy did in fact provide a copy of the Presentation

to a representative of the Abu Dhabi sovereign wealth fund (albeit not the

senior representative who was in Brazil at the time) and that Mr Rowland

knew that he had done so.

Was the Presentation given to the person in his capacity as an investor or

potential investor?

15. PERG 8.27.1G provides that advice must be given to or directed at

someone who either holds investments or is a prospective investor (or

their agent). PERG 8.27.5G provides that advice will still be covered by

Article 53(1) even though it may not be given to or directed at a particular

investor (for example, advice given in a periodical publication or on a

website). The expression ‘investor’ has a broad meaning and will include

institutional
or
professional
investors.
There
was,
therefore,
no

requirement that the person to whom the advice was given be an existing

client, or investor, or that there be an intention that the relationship would

continue after the advice was given. In addition, advice can still be

regulated if it was not specifically tailored for the person to whom it was

given.

16. The Authority considers the Presentation was given to an Abu Dhabi

sovereign wealth fund. The sovereign wealth fund is owned by the

government of Abu Dhabi (one of the seven Emirates of the UAE). The UAE

held Qatari bonds. The Strategy was aimed at the UAE, amongst others,

and it advised those investors to transfer their existing holdings of Qatari

bonds into a “protected cell company” to “preserve integrity”, before

manipulative trading intended to destabilise the Qatari economy took

place, which trading was to include the purchase of CDS and the sale and

purchase of Qatari bonds. The Abu Dhabi sovereign wealth fund was

therefore an investor, a potential investor and/or an agent of the UAE,

which was itself an investor or potential investor for the purpose of Article

53 of the RAO.

Did the Presentation include advice on the merits?

17. Article 53(b) requires the advice to be “on the merits” rather than mere

information. There are various elements to the difference between advice

and information. Advice must relate to the buying, holding or selling of an

investment, in other words, the pros or cons of doing so (PERG 8.29).

PERG 8.28 sets out what advice means, namely, requiring an element of

opinion on the part of the adviser, in effect, being a recommendation as to

a course of action. Regulated advice includes any communication with the

customer which, in the particular context in which it is given, goes beyond

the mere provision of information and is objectively likely to influence the

customer’s decision whether or not to buy or sell. Any significant element

of evaluation, value judgment or persuasion is likely to mean that advice

is being given.

18. The fact that advice was not implemented (or even could not be

implemented) should not stop it from being advice. Incompetence does

not turn advice into mere information.

19. The Authority has considered the contents of the Presentation, namely,

Establish the Execution Strategy (Stage 1); Gear Up to Control the Yield

Curve (Stage 2); and Public Relations Machine and Position Increase

(Stage 3).

20. Stage 1 advised the recipient of the Presentation on the steps needed to

preserve the integrity of their existing Qatari bond holdings and arranging

an in-situ transfer into a protected cell company. This involved, inter alia,

the creation of a sizeable, strong and standalone entity which could be

viewed as a smaller counterpart to central bank reserve holdings, with the

Qatari bond holdings serving as collateral. Stage 1 also advised the

recipient of the Presentation to assess global market conditions for the

Qatari Riyal and CDS to establish the execution strategy. This involved,

inter alia, determining available liquidity, supply and pricing. It also

involved identifying appropriate instruments such as currency forwards,

currency options and bond CDS.

21. Stage 2 advised the recipient of the Presentation as to the reasons behind

the recommendation to purchase medium and long-term Qatari paper and

CDS. It was indicated in the Presentation that this would, inter alia, allow

the participant to control the yield curve (and thus bond prices) and should

favourably affect CDS pricing at a later stage.

22. Stage 3 advised the recipient of the Presentation to utilise a public

relations message and to increase positions, by simultaneously hitting all

second-tier bank CDS lines and by increasing existing positions with larger

banks and buying additional CDS, leading to falling bond prices, rising

rates and the escalation of CDS premia.

23. In light of the above, the Authority considers that the Presentation

contains a significant element of evaluation, value judgement and

persuasion.
It
goes
beyond
the
mere
provision
of
information.

Accordingly, it should be considered to be “advice on the merits”.

Did the advice relate to a “particular”, or a specific, investment?

24. PERG
8.26
provides
examples
of
generic
advice
and
particular

investments. The current PERG 8.28.5G states that “A key question is

whether an impartial observer, having due regard to the regulatory regime

and guidance, context, timing and what passed between the parties, would

conclude that what the adviser says could reasonably have been

understood by the customer as being advice”4.

25. The advice in the Presentation relates to: (i) transferring the UAE’s holding

of Qatari bonds into a protected cell company and using the bonds as

collateral (“the Protected Cell Company”); (ii) buying medium and long-

term Qatari paper (i.e. bonds); wash-trading with an affiliated party;

buying CDS on Qatar “to move the price” of the bonds; and buying

additional CDS to drive down bond prices/increase CDS premia, all with

the ultimate aim of causing Qatar to deploy substantial resources to

support the value of its currency (“the Underlying Investment”).

26. The Protected Cell Company was clearly intended to be a preliminary

arrangement intended to support the Strategy, which involved the transfer

of existing bond holdings. Accordingly, it identifies the securities to be

transferred (i.e. all the investor’s existing holdings of Qatari paper). As

such, the Authority considers it to have been advice in relation to a specific

investment.

4 PERG 8.28.5G came into force on 23.02.2018 after the end of the Relevant Period, but notwithstanding this,
context must still have been relevant.

27. The advice regarding the Underlying Investment should be seen in context

and in light of what passed between/was known by the parties, namely

that: (i) the Firm and the recipient of the advice were aware that the UAE

was holding significant amounts of Qatari paper (i.e. bonds); (ii) the

purpose of the Strategy was to manipulate the market price of the Qatari

Riyal for the benefit of the UAE and the detriment of Qatar; and (iii) the

recipient of the advice was aware of the quantity of the Qatari paper held.

28. The proposal to enter into CDS was to be underpinned by the Qatari paper

and the context makes it clear that the transactions were to be based on

the bond holdings. Accordingly, the investment referred to in the

Presentation would have been clear to both parties, and the advice about

the Underlying Investment should therefore be considered to be advice in

relation to a specific investment.

29. The Authority considers that both parts of the advice as set out in the

Presentation, namely the advice regarding the Protected Cell Company and

the Underlying Investment, are sufficiently specific or “particular” for the

purpose of Article 53(b)(i) of the RAO.

Application of the Principles for Businesses to ancillary activities

30. The Firm has raised the issue as to whether, if the Authority concluded

that all or significant parts of the Presentation were unregulated, the

Principles for Businesses would nonetheless apply to the unregulated

part(s).

31. Since the Authority has found that the entirety of the Presentation was

regulated advice, it is not necessary for it to determine this issue.

However, in light of the Firm’s submissions the Authority makes the

following observations.

32. If unregulated activities are “ancillary activities in relation to designated

investment business”, this would constitute an alternative basis upon

which the Principles for Businesses could apply to a Firm (PRIN

3.2.1AR(3)). “Ancillary activity” is defined in the Handbook Glossary as:

“an activity which is not a regulated activity but which is: (a) carried on in

connection with a regulated activity; or (b) held out as being for the

purposes of a regulated activity”. This scenario may have occurred if, for

example, the Authority had found that the advice regarding the Protected

Cell Company was regulated advice and the advice regarding the

Underlying Investment was not (or vice-versa).

33. Had this been the case, the Authority considers that there would have been

a sufficient connection between the regulated business and the assumed

ancillary (unregulated) activity, and that the “ancillary” activity had a

subsidiary, supporting function in relation to the regulated activity. The

Authority notes that it would be difficult, if not impossible, to untangle the

two connected parts of the overall Strategy and the regulated activity

cannot, on the facts, be said to have been insignificant. Accordingly, the

Authority considers that the unregulated activity would have met the

criteria set out in PRIN 3.2.1AR(3), as it was carried on in connection with

a regulated activity.

The Presentation as “Bank Business”

34. The Presentation was not created or sent by any person doing an act for and on

behalf of the Firm. It was not created or shared by way of “Bank Business”. Unless

the Presentation was demonstrated to be, on the facts, Bank Business the Firm

cannot commit a breach of Principle 1 and incur a financial penalty. The Firm

provided a number of reasons, to be considered in the round, as to why the

Presentation should not be considered to be Bank Business (or facts which

undermined the Authority’s case that it was Bank Business). These are as follows.

The reasons for the creation of the Presentation

35. The Presentation arose out of a request from Mr Rowland to Mr Bolelyy. Mr

Rowland, whilst still a member of the Board in Luxembourg and drawing a modest

salary, was not working for the Firm at the time he tasked Mr Bolelyy to produce

this document and had stood down as Chief Executive of the London Branch on 24

May 2017. Drawing a modest salary from the Firm throughout the Relevant Period

is not a reliable indicator as to whether his work was restricted to Bank Business

at the time.

36. Mr Rowland was heavily engaged in another project with an Abu Dhabi sovereign

wealth fund at the time, seeking to establish the Financial Institution with it which

was not a project of the Firm. The Abu Dhabi sovereign wealth fund was not a

client, or prospective client, of the Firm but a business partner of Mr Rowland in his

separate business project to establish the Financial Institution.

37. The genesis of the document was a meeting on 30 August 2017 (referred to at

paragraph 4.6) (“the August Meeting”) and the purpose of that meeting was to

discuss the Financial Institution. The meeting was not attended by anyone who was

actively working for the Firm at the time. It was attended by Mr Rowland and David

Rowland and potential business partners of the Financial Institution. David Rowland

had not been involved in the management of the Firm, nor had he attended

meetings of the Board. David Rowland confirmed this in his representations as a

third party. Mr Rowland, meanwhile, had been spending his time on the project to

set up the Financial Institution.

38. David Rowland and Individual A were sent the Presentation, not because of their

connections to the Firm but because of their connections to the Rowland Family’s

other business interests, namely the setting up of the Financial Institution in which

they were both involved. Individual A helped to facilitate other business projects

outside of the Firm. When Individual A received the Presentation from Mr Rowland

it cannot be assumed that he received it in his capacity of a consultant to the Firm;

there is no direct evidence of the capacity in which he was acting when he received

the document. The Presentation was sent to Individual A’s personal email address,

rather than his dedicated Firm email address.

39. Neither the Abu Dhabi sovereign wealth fund nor its senior representative were

clients or prospective clients of the Firm. They were prospective business partners

of Mr Rowland with respect to the Financial Institution. There is no evidence that

the Firm was involved in marketing in the Middle East, or to Middle Eastern clients,

at the time. There was a representative office in the UAE for expatriates. The Firm

had no Emirati clients but it did have a small number of Middle Eastern clients.

Further, the idea that there was a collateral benefit to the Firm and that made the

Presentation a Firm project is simply not credible.

40. Mr Rowland was an SMF 21 (EEA Branch Manager) of the Firm during the

Relevant Period and thereafter, up to 15 December 2017. Mr Rowland

remained a Board Member of the Firm and continued to be influential in

the London Branch. Mr Rowland was described, by another senior member

of staff as still being the “Boss” even after he formally stood down as the

Chief Executive. Although he may not have been spending all his time

working on the Firm’s matters during the Relevant Period (for example

when he was working on the Financial Institution project), this did not

preclude him from spending some of his time working on matters relating

to the Firm.

41. In the same way, meetings with representatives of an Abu Dhabi sovereign

wealth fund, to discuss, inter alia, the Financial Institution project, do not

preclude discussions occurring on other matters, including matters which

were Bank Business. The Financial Institution was not yet set up and

operating during the Relevant Period: at that point it was still just a

project, rather than being an existing entity capable of providing the

regulated services which the Firm was in the business of providing.

42. Prior to the August Meeting Mr Rowland had mentioned the meeting to a

colleague and stated: “I am now seeing [the senior representative] in

London on Wednesday so will finalise all [the Financial Institution] issues

with him then, they have another potential opportunity they want me to

look at also”. The Authority notes that the Presentation was entitled “the

Qatar Opportunity” and infers that the other “potential opportunity”

referred to by the senior representative concerned Qatar. Discussions at

the August Meeting regarding the Financial Institution did not preclude

discussions on other matters which could be taken forward as Bank

Business. Such matters include the Presentation.

43. Working on the proposed establishment of the Financial Institution did not

preclude Mr Rowland, or indeed anyone else, from separately working on

Bank Business.

44. David Rowland was the Honorary President of the Firm; Individual A was

paid $10,000 per month by the Firm to “develop [the Firm] in the UAE”

and would have had an interest in any marketing by the Firm in the region.

Mr Rowland was aware of Individual A’s role within the Firm and had been

asked by Individual A for a copy of the Presentation, before it was sent to

him on 18 September 2017. The Authority considers that Individual A

must have been aware that it was being prepared, in advance of the

Presentation being sent to him. The Authority notes that Individual A had

met Mr Rowland in the London Office on 13 September 2017 and close to

the time of Mr Rowland’s meeting with Mr Weller, Mr Bolelyy, another

employee of the Firm and an individual not employed by the Firm, referred

to at paragraphs 4.9 and 4.10. The Authority infers the Presentation was

sent to Individual A in his capacity as a consultant to the Firm.

The implausibility of the Strategy

45. The content of the Presentation suggests it was not a document prepared for and

on behalf of the Firm. The Firm provides private banking and services to

institutional clients; it was/is unable to trade the products described in the

Presentation and it did not have the means to trade in the volumes that could have

moved the markets or interest curve in relation to the Qatari Riyal. The Firm did

not trade, and has never traded, the Qatari Riyal and the currency had never been

opened on the Firm’s trading system. For the Qatari Riyal to be traded, new

corresponding banking relationships would have had to have been established or

new Qatari accounts would have had to have been opened with the Firm’s existing

cash correspondent banks. No such steps were ever taken. The size and scale of

the operation made the conduct outlined in the Presentation way beyond the

resources of the Firm.

46. The Presentation was not reviewed by the Firm’s centralised risk and compliance

systems and was never subject to the Firm’s product approval process. If the

Presentation had been a project of the Firm it would have been analysed by the

Firm’s centralised risk and compliance functions in Luxembourg and it would have

been subject to new product approval by the management committees (risk

committee and authorised management committee) before being submitted to the

Board of Directors for final approval. This did not happen.

47. The notion that the Presentation was a marketing document is undermined by the

contents of the Presentation itself, which is wholly unrealistic and amateur. It is the

antithesis of marketing to demonstrate “amateur incompetence” and it is further

the antithesis of good marketing for the Firm to advance an illegal trading strategy.

There was no branding of Banque Havilland anywhere within the Presentation. The

Presentation was simply sent as a draft to two people, David Rowland and

Individual A. It was not disseminated. The fact that it was a draft document in itself

undermines any suggestion that it was intended as a marketing document or for

wider distribution.

48. The Presentation refers to an execution strategy and implies that further

advice would be required. Even if the execution of the entire Strategy was

beyond the resources and competence of the Firm, it could still have been

involved, for example in sourcing the further advice required. The

Authority also notes that Mr Rowland had indicated, in the meeting on 13

September 2017, referred to at paragraphs 4.9 and 4.10, that the

economic interest for the Rowland Family would come from potentially

being able to charge a small fee on the assets put into the holding vehicle

which appears to be the Protected Cell Company referred to in the

Presentation.

49. The Presentation was so obviously improper that it would have made no

sense for Mr Rowland to have sent it to the Firm’s compliance function or

to the Board of Directors for approval.

50. Furthermore, it is not surprising in the circumstances that there was no

explicit Firm branding on the Presentation; it was not a conventional

marketing document but one which was designed to be a clear indicator

that the Firm (and therefore the Rowland Family) were supportive of the

UAE in its economic conflict with Qatar. During telephone calls between Mr

Rowland and David Rowland, Mr Rowland referred to the Presentation as

a “badge of honour when we go and see them” [i.e. the Abu Dhabi

sovereign wealth fund] (paragraph 4.36); and David Rowland said that

“we can capitalise on this” (paragraph 4.45).

Resources involved (human and non-human)

51. Mr Bolelyy was tasked by Mr Rowland with producing a presentation. Although

exclusively on the Firm’s payroll, Mr Bolelyy was in essence Mr Rowland’s personal

assistant rather than the “analyst” which his official job title at the Firm suggested.

Mr Rowland would use him as such, not differentiating between tasks which were

Bank Business and those which were not. Mr Bolelyy was not certified by the Firm

for the purpose of the Authority’s Senior Managers and Certification Regime

(SMCR).

52. Non-Bank Business and other business of the Rowland Family was conducted from

the Firm’s premises. The set-up in the London Branch was sufficiently fluid to

enable Mr Rowland to conduct non-Bank Business from the Firm’s London premises.

Mr Rowland’s resignation from the Chief Executive role simply meant that his use

of the Firm’s resources for personal projects became even more transparent. The

London office was used by Mr Rowland as a private office and the Firm’s physical

and human assets could be, and were, used by him to further and advance his

wider business interests outside of those of the Firm.

53. The use of the Firm’s email systems and the use of the Firm’s systems for

preparation of the Presentation does not support the Authority’s view that it was

indicative of the document being prepared on behalf of the Firm. People working

on the Financial Institution project used their Firm email addresses; the

Presentation was created by Mr Bolelyy using a template from the documents used

with respect to the Financial Institution project; and the Presentation was not

stored on the Firm’s main IT system but in a personal folder to which only Mr

Bolelyy had access, contrary to the policy of the Firm. A Firm document should not

be stored in a personal folder. It should be stored in a part of the Firm’s server that

was accessible to others.

54. The trip that Mr Rowland and Mr Bolelyy embarked upon to Abu Dhabi had nothing

to do with the Firm. The trip was organised and arranged through the Personal

Assistant to the family office, and not through the Firm. The itinerary for the trip

shows that there was no Bank Business involved in the trip at all. No-one who went

on the trip to Abu Dhabi went in their capacity as representatives of the Firm. The

Firm was not aware of, nor did it authorise, the trip for the purposes of the Firm’s

business. The expenses associated with the trip were not claimed from the Firm

nor paid by the Firm. None of the persons Mr Rowland intended to meet on the trip

were clients, or prospective clients, of the Firm.

55. Mr Bolelyy was not a “personal assistant” for the purpose of COCON

1.1.2R(6)(r)5. Working for Mr Rowland on personal, or non-Firm matters,

did not preclude him from working for the Firm on Bank Business. Mr

Bolelyy’s salary was exclusively paid by the Firm; he did not receive an

income from Mr Rowland, or the Rowland Family, directly.

56. There was no clear separation between Rowland Family interests and the

Firm's interests so far as work carried out at the London Branch was

concerned. The Authority does not consider it appropriate for the Firm to

rely on this failure, to argue now that the assistance and expertise which

Mr Rowland needed from the Firm’s employees for the creation of the

Presentation meant that the Presentation was not Bank Business. The

5 COCON 1.1 Application: COCON 1.1.2R(6): Persons to whom COCON applies

Authority notes that this assistance and expertise were not available to Mr

Rowland outside the Firm.

57. The Presentation was created in the Firm’s London Office premises, using

the Firm’s IT systems, and was disseminated from Mr Rowland’s Firm

email account. Mr Bolelyy’s email to self, dated 12 September 2017

(referred to in paragraph 4.7), was sent by him to and from his email

address at the Firm. In the Authority’s view, the clearly inappropriate

nature of the Presentation makes it likely that Mr Bolelyy would not have

filed it in the usual place within the Firm’s IT systems, where it would have

been accessible to other employees of the Firm not involved in assisting

with the preparation of the Presentation.

58. The administrative arrangements for the trip to Abu Dhabi in September

2017 do not indicate as to whether the purpose of the trip was solely for

Mr Rowland (and others) to discuss the setting up of the Financial

Institution. The Rowland Family had multiple and parallel business

operations, including the Firm. Discussions on setting up the Financial

Institution did not preclude discussions on other matters which were Bank

Business.

Dissemination of the Presentation

59. The Presentation was not received by the UAE Ambassador. The Ambassador’s

lawyers stated in written legal correspondence (produced around 16 June 2021)

that the Ambassador did not receive the Presentation, nor did he communicate with

any representative of the Firm concerning the Presentation or its underlying subject

matter. David Rowland also confirmed this in his representations on the Warning

Notice as a third party.

60. The Presentation was simply sent in draft to two people, David Rowland and

Individual A. There is no credible evidence that it was given to anyone else, only

David Rowland and Individual A. The Presentation was not disseminated within the

ordinary dictionary meaning of the word. The fact that it was a draft document,

and marked “draft”, in itself undermines any suggestion that it was intended as a

marketing document. Documents marked "draft" are not for wider distribution.

61. The Authority notes that the Presentation was reported to have been found

in the UAE Ambassador’s Outlook Tasks under the name of “Rowland

Banque Havilland”, appearing to indicate the origin of, or at least the

Firm’s connection with, the Presentation. The Authority makes no findings

as to why it was reported that the Presentation was found in the UAE

Ambassador’s Outlook Tasks.

62. In the circumstances set out above, the Authority considers that it is

appropriate to state that the Presentation was “disseminated” (within the

ordinary dictionary meaning of the word). In addition to Mr Rowland

sending the Presentation externally by email (i.e. outside the Firm’s email

systems), it was given by Mr Bolelyy to a representative of an Abu Dhabi

sovereign wealth fund (and was subsequently reported to have been found

on the UAE Ambassador’s computer system).

Views of relevant persons

63. Other employees, including those on whom the Authority relies with respect to

other aspects of their evidence and are treated as reliable witnesses, considered

that the Presentation was not a project of the Firm.

64. An individual not employed by the Firm was at the meeting on 13 September 2017

and subsequently involved in the Presentation’s production (referred to in

paragraph 4.9). The Authority has asserted that the presence of Firm staff

suggested it was a Firm project but does not engage in the issue as to whether the

involvement of non-Firm staff suggests it was not.

65. Events after the UAE trip confirm that the Presentation was not Bank Business.

When the articles and rumours started to appear online, the evidence is clear that

Mr Rowland, David Rowland and other Rowland Family members all viewed it as a

Rowland Family issue rather than a Firm one, albeit one which had reputational

consequences for the Firm due to the family association. It was not escalated by

Mr Rowland to the Firm until the publication of the Intercept Article.

66. The Firm’s actions following publication of the Intercept Article support its position

that the Presentation was not Bank Business in that they demonstrate that such a

document would never have been produced on behalf of the Firm: the Luxembourg

Regulator, CSSF, was notified the day after the article was published and the

Authority was notified on 14 November 2017. The Firm engaged lawyers in the UK

and Luxembourg, and disciplinary action was taken against Mr Rowland, Mr Weller

and Mr Bolelyy. The report was subsequently volunteered by the Firm to the CSSF

and to the Authority (through the CSSF).

67. Employees’ views (particularly those with very limited involvement in the

matter) as to whether the Presentation was Bank Business or Rowland

Family business, are of limited relevance. The assessment as to whether

the Presentation was Bank Business or not is an objective one, taking into

account all the circumstances and evidence. One person who was not

employed by the Firm was involved in the Presentation’s production;

however, his input appears to have been limited to advising on football

matters (i.e. not on financial services) and the preparation of the slide

regarding the “FIFA Option” referenced at paragraph 4.24. All other

personnel involved in the Presentation’s production, and in relation to the

financial services content (as opposed to the football content) were

employed by, and received a salary exclusively from, the Firm during the

Relevant Period. Receiving assistance from a person not employed by the

Firm, for a limited part of the Presentation, does not in the Authority’s view

change the nature of the document as a whole.

68. The Authority has taken into account actions by the Firm subsequent to

the publication of the Intercept Article, including that the Firm’s senior

management in Luxembourg acted promptly by making regulatory

notifications and instructing lawyers to prepare an internal report, which

was provided to the Authority via the CSSF; however, it does not consider

that these actions support the Firm’s contention that the Presentation was

not Bank Business.

Attribution as a matter of law

69. It is only Mr Rowland’s actions which could, as a matter of law, be attributed to the

Firm, Mr Weller and Mr Bolelyy not being sufficiently senior.

70. The Authority considers that Mr Rowland was directly responsible, and

personally culpable, for the misconduct referred to in this Notice. As such,

his misconduct can properly be attributed to the Firm as a matter of law,

and is not an issue in dispute. It is therefore not necessary for the

Authority to consider whether the actions of Mr Weller and/or Mr Bolelyy

are, in themselves, attributable to the Firm.

71. Even if the Authority concluded, as a matter of evidence, that Mr Rowland had

lacked integrity it is not obliged to attribute that lack of integrity onto the Firm if it

considers that such a finding would be disproportionate and inconsistent with the

regulatory objectives of the Authority.

72. There has not been an allegation that the Firm has lacked integrity at an

organisational level. A lack of integrity is the most serious allegation which may be

made against a financial institution. It is unprecedented. The Firm has tried to do

the right thing following discovery of the issues, including making prompt

notifications to the regulators, ordering a detailed forensic investigation and

removing the individuals involved from the Firm. The Firm has admitted that its

corporate governance within the London Branch failed, and its systems and controls

have been significantly improved. The actions of the Firm are not the actions of an

organisation that lacks integrity. It is not necessary to taint the Firm with a finding

based on the actions of a single individual.

73. It is likely that a Principle 1 (integrity) finding would cause disproportionate harm

to the Firm. Banking is a business based largely on trust; an integrity finding poses

a real threat to the continued viability of the Firm.

74. The Authority has not asserted that the Firm has lacked integrity at an

organisational level nor that it currently lacks integrity.

75. The misconduct committed by Mr Rowland, Mr Weller and Mr Bolelyy, in

respect of which the Authority concludes all three to have lacked integrity,

was particularly serious. Mr Rowland’s misconduct is attributable to the

Firm. The Authority has noted, inter alia, the governance changes and the

Firm’s actions on discovery of the breach and has taken these into account

when assessing the proportionality of a conclusion of lack of integrity. The

Authority has noted its criminal prosecution of National Westminster Bank

plc6
and taken into account the Firm’s view that this matter is

unprecedented. Notwithstanding these matters, the Authority considers

that it is reasonable and proportionate to conclude that the Firm lacked

6 National Westminster Bank plc was fined £264,772,619.95 on 13 December 2021

integrity with respect to one aspect of its business during the Relevant

Period.

Enforcement’s unfair approach to the case

76. The Firm has a number of concerns with the conduct and the approach to the

investigation of the Authority’s Enforcement case team (”Enforcement”).

Accordingly, this has been unfair to the Firm.

77. Enforcement has not conducted its own thorough investigation of the underlying

facts and matters. It has simply relied on the report commissioned by the Firm

(“the Project Gulf Report”), carried out a limited number of interviews, and reached

a different conclusion as to whether the Presentation was created for and on behalf

of the Firm. Enforcement decided not to interview obviously relevant witnesses who

should have been interviewed (for example, the individual not employed by the

Firm referred to in paragraphs 4.9 and 4.10). Reasonable lines of enquiry were not

followed. Rather than obtaining all relevant evidence, seeing where the evidence

leads and reaching an appropriate conclusion, Enforcement has chosen not to do

this, and continued with their initial false case theory and factual narrative.

78. The decision to give the Firm this Notice was made on behalf of the

Authority by the RDC. As is explained in paragraph 8.2 of the Decision

Notice, the RDC is a committee of the Authority which takes certain

decisions on behalf of the Authority, and its members are separate to the

Authority staff involved in conducting investigations and recommending

action against firms and individuals. The RDC has decided to give this

Notice on the basis of the evidence before it regarding the conduct of the

Firm.

79. The RDC noted the reasons provided by Enforcement for not interviewing

other individuals and considers that this was reasonable in all the

circumstances. Accordingly, it does not consider that Enforcement’s

approach to the case has resulted in the Firm being treated unfairly.

80. The submissions made by the Firm, as to the nature and conduct of the

investigation, have been duly considered by the RDC but it considers that

they do not undermine the evidence on which the decision is based.

Systems and Controls in the London Office

81. The Firm accepts that weaknesses in the Firm’s systems and controls within the

London office enabled non-Bank Business to be undertaken from its London

premises and enabled Mr Rowland, utilising the Firm’s human and physical

resources, to pursue his own business interests separate to those of the Firm from

those premises. In failing to prevent non-Bank Business being conducted from the

London Office, the Firm accepts that it failed to conduct its business from the

London Office with due skill, care and diligence in breach of Principle 2 (a firm must

conduct its business with due skill, care and diligence).

82. The Authority has noted that the Firm has accepted it has breached

Principle 2. The Authority considers that the Firm’s failures go further than

a breach of Principle 2 and are more appropriately classified as a breach

of Principle 1 (integrity).

Step 2: seriousness and relevant revenue

83. The relevant revenue in this case is the revenue of the London Branch (which the

Firm asserts is consistent with DEPP 6.5A.2) and not the revenue of the Firm

outside of the operation of the London Branch. The relevant revenue of the London

Branch from 1 April 2017 to 31 March 2018 was £4,374,473. This should be the

figure utilised at Step 2.

84. Relevant revenue has not been utilised, as it was considered by Enforcement that

relevant revenue is not an appropriate indicator of the harm, or the potential harm,

caused by the breach. This approach wrongly separates the need for the penalty to

be commensurate with the Firm’s resources.

85. Because the relevant revenue figure calculated in the usual way produces a Step 2

figure which Enforcement considers does not appropriately reflect the Firm’s

misconduct, it concluded that some other approach had to be found. This is not

appropriate and the usual relevant revenue metric (that is the relevant revenue of

the London Branch) should be utilised. Enforcement’s approach is unfair to the Firm

and there is no good reason to justify removing the link with the Firm’s resources.

86. The Firm refers to the Credit Suisse Final Notice dated 19 October 20217 (“the

Credit Suisse Case”) which involved, inter alia, breaches of Principle 3

(management and control) in relation to financial crime and AML weaknesses,

which were exposed by three transactions related to two infrastructure projects in

the Republic of Mozambique. A financial penalty based on relevant revenue was

utilised in similar circumstances. This is as applicable to the Firm in this case as it

was in the Credit Suisse Case.

87. At its highest, the Presentation was no more than the thoughts of those persons

who were involved in its production committed to paper and sent to two persons,

David Rowland and Individual A, both of whom did not see the email and took no

action. The Firm considers that the alleged Principle 1 breach arises from a technical

legalistic attribution of the actions of certain individuals to the Firm, rather than

from a corporate systemic malaise. Accordingly, the seriousness of the misconduct,

notwithstanding a finding of a lack of integrity, should not be level 5.

88. The Firm considers that its case should be categorised instead as a level 4 case in

terms of seriousness, in light of the level 4 finding in the Credit Suisse Case which,

notwithstanding being a Principle 3 case, involved actual loss to the people of

Mozambique and the commission of a crime. The Firm is being treated in a

disproportionate and excessive way.

89. DEPP 6.5A.2G allows for the Authority to use an alternative metric where

revenue is not appropriate, and the Authority has done so in many

previous cases.

90. In the Credit Suisse Case there was a link between the amount of business

done through the Credit Suisse Emerging Markets Group (over which there

were poor controls) and the harm caused (namely the amount of money

available for bribery and corruption). Utilising a relevant revenue metric

was appropriate in the Credit Suisse Case.

91. In this case, the harm that might have been caused by the misconduct bore

no relation to the Firm’s activities and/or the revenue earned by the

London Branch of the Firm (or indeed the total revenue earned by the

Firm).

7 https://www.fca.org.uk/publication/final-notices/credit-suisse-2021.pdf

92. Accordingly, the Authority considers that it is more appropriate to use an

alternative metric rather than relevant revenue, when considering the

appropriateness of the Step 2 figure.

93. The Authority notes the comparator case of the Bank of Beirut, Final Notice

dated 4 March 20158 (“the Bank of Beirut Case”), where the underlying

concerns related to AML controls and the potential for the Bank of Beirut

to be exploited for financial crime. The Authority considers that the

financial penalty on the Firm should be substantially greater than the

financial penalty of £3 million imposed on the Bank of Beirut in 2015,

taking into account, inter alia, (i) that the Bank of Beirut was also subject

to the financial impact of a new customer restriction, (ii) the Firm’s

significantly more serious misconduct, and (iii) the Firm’s Principle 1

breach rather than the Bank of Beirut’s Principle 11 (Relations with

regulators) breach.

94. The Authority does not consider that in all the circumstances a level 5

finding of seriousness is disproportionate or unfair. It appropriately

reflects the very serious nature of the misconduct in this case.

95. Accordingly, the Authority considers that a £10,000,000 figure at Step 2 is

reasonable and proportionate to the misconduct.

Step 3: Aggravating and mitigating circumstances.

96. The Firm has shown co-operation which goes beyond what was required. This is

due to the early disclosure, and the quality, of the Project Gulf Report which the

Firm considered at the time to be (but which has subsequently been held not to

be) covered by legal professional privilege. The quality of the Project Gulf Report

was such that the Authority did not consider it necessary for it to conduct any

meaningful investigation beyond interviewing five persons, and this saved the

Authority time and resource. A reduction of 10% should be applied to reflect the

exceptional co-operation from the Firm.

97. Regulated firms are expected to co-operate fully with the Authority in its

investigation of suspected misconduct. The production by the Firm in this

case of an internal review report, which was not subject to legal

professional privilege, is not considered by the Authority to be exceptional

co-operation justifying a reduction at Step 3.

Breach of Principle 2 (rather than breach of Principle 1)

98. The Firm has accepted that it failed to conduct its business from the London Office

with due skill, care and diligence in breach of Principle 2.

99. In addition to the points made above, the Firm considers that the assessment of

seriousness should be reduced from that proposed for a breach of Principle 1, as

the misconduct would be one based on negligence rather than on a deliberate act.

Further, any penalty should be assessed on the allegations upon which the alleged

negligence is founded, rather than the consequences of the negligence. For these

reasons a level 3 finding is appropriate.

100. The Authority considers that the Firm’s failures are more appropriately

treated as a breach of Principle 1 rather than of Principle 2.

David Rowland’s Representations

101. The 30 August 2017 meeting was organised by Individual A, because the senior

representative of an Abu Dhabi sovereign wealth fund was due to be in London on

other business. It was an informal, unstructured meeting, with no agenda. David

Rowland attended the meeting to advance his interest in the Financial Institution,

which was a proposed partnership between the Abu Dhabi sovereign wealth fund

and David Rowland. This project was discussed in addition to personal greetings

and probably matters related to UK politics. The meeting lasted at most 20 minutes,

the Firm was not mentioned, and no mention was made of anything which could

have related to what became the contents of the Presentation. As the meeting

concluded, David Rowland went downstairs to use the cloakroom, leaving Mr

Rowland talking with the senior representative. Mr Rowland subsequently briefly

mentioned to David Rowland something about the Abu Dhabi sovereign wealth fund

“hedging their exposure”.

102. David Rowland’s attendance at the August Meeting had no significance and was not

relevant to the subsequent creation of the Presentation, nor did he have any

“behind the scenes” role in its creation. His involvement with the UAE is wholly

unrelated to the Firm. David Rowland does not think he has ever discussed the

Firm with the senior representative of the Abu Dhabi sovereign wealth fund or with

the Ruler of the UAE, whom David Rowland regards as a very close personal friend.

103. David Rowland has never attended any Board Meetings of the Firm or any

management meetings, nor has he been involved, or interfered, in any manner in

the management of the Firm. David Rowland’s attendance at the August Meeting

does not indicate that the Presentation was Bank Business, or that Bank Business

was discussed. David Rowland may have been Honorary President of the Firm, but

it meant nothing and gave him no authority in the Firm, it was a fiction. The title

was merely there to demonstrate his support for, and underwriting of, the Firm and

to give confidence to depositors.

104. David Rowland went to Abu Dhabi with Mr Rowland in late September 2017. He did

not discuss, read or look at the Presentation with Mr Rowland or anyone else during

this visit. It was inconceivable that Mr Rowland would have not mentioned the

Presentation to David Rowland, had he intended to hand over the Presentation to

promote the interests of the Rowland Family. Bank Business had no relevance to

the trip and the Firm has, and had, no relationship with the UAE.

105. The Presentation was not “disseminated”. The term dissemination is only used to

describe an act of distributing widely; this did not happen, as it was only sent to

David Rowland and Individual A, and there was no intention by either David

Rowland or Individual A to disseminate the Presentation. David Rowland was not

aware at the time he received the Presentation that he had received it by email

and did not open, read, print or forward it or give a copy to anyone else. The

Presentation was deleted from David Rowland’s computer by the automatic seven-

day deletion policy on his email system. The UAE Ambassador confirmed to David

Rowland, at the Abu Dhabi Grand Prix towards the end of November 2017, that he

had never received a copy. Accordingly, there was no meaningful “dissemination”,

and as this term is pejorative, it should not be used.

106. David Rowland was not aware of the Presentation, or its contents, until The

Intercept made contact. The telephone calls between David Rowland and Mr

Rowland on 12, 13 and 19 October 2017 do not indicate that David Rowland was

aware of the contents of the Presentation. Throughout these telephone calls David

Rowland and Mr Rowland were concerned about their communications being hacked

by agents of Qatar. The Presentation was not discussed; David Rowland’s concerns

related to a document regarding the Financial Institution and whether his phone

had been hacked. They therefore talk about what he and Mr Rowland should do

with their phones and their email addresses. The telephone calls were unguarded

conversations between father and son and do not show any attempt at a cover-up.

107. David Rowland has no idea what the references to “their office” refers to but

speculates that it could be Qatar or the office of Individual A who had also been

hacked by Qatar. The reference in the telephone calls to “badge of honour” is

nothing to do with the Presentation, nor to an economic warfare strategy. It

concerned the bad publicity resulting from being attacked by Qatar, due to David

Rowland’s friendship with and connection to the UAE. The Presentation could not

be used as a badge of honour; it was nonsense and a hugely embarrassing

document.

108. The Authority has not asserted that David Rowland was present during the

conversation between Mr Rowland and the senior representative of the

Abu Dhabi sovereign wealth fund, when the request for advice is said to

have occurred. Discussions at the August Meeting regarding the Financial

Institution did not preclude discussions on other matters which could be

taken forward as Bank Business. Such matters include the Presentation.

The Authority has not asserted that David Rowland had a “behind the

scenes” role in the creation of the Presentation.

109. Mr Rowland forwarded a copy of the Presentation to Individual A and David

Rowland using their email addresses outside the Firm. The Authority has

not asserted that David Rowland forwarded the Presentation. Having

taken into account all the relevant evidence, including that of Mr Bolelyy

and Mr Rowland, and the contents of the telephone calls on 12, 13 and 19

October 2017 between David Rowland and Mr Rowland, the Authority has

concluded that Mr Bolelyy did provide a copy of the Presentation to a

representative of the Abu Dhabi sovereign wealth fund during the trip to

Abu Dhabi. Accordingly, the Authority considers that it is appropriate to

state that the Presentation was “disseminated”.

110. The Authority refers to the fact that between April 2014 and June 2018

(which includes the Relevant Period) the Firm’s website referred to David

Rowland as its Honorary President and that, during the telephone call on

19 October 2017, David Rowland stated to Mr Rowland “don’t let’s put

anything on the Bank emails…and you can put that Vladimir [Bolelyy],

make him have one on, with Liwathon…and as soon as we can we take him

off the Bank’s payroll”. The Authority infers that, in practice, David

Rowland had a level of influence and management within the Firm.

111. In the telephone call between David Rowland and Mr Rowland on 12

October 2017, David Rowland asked Mr Rowland how he thought the

“thing in the Indian paper got there”. Mr Rowland replied “probably, I

assume – probably a leak from their office I would imagine”. Mr Rowland

then said he was aware that the content of the Presentation had been

discussed with “their” office. The Authority infers that “their office” refers

to the office of the Abu Dhabi sovereign wealth fund, which had been

provided with a copy of the Presentation during the visit. Mr Rowland also

stated to David Rowland “Never been talked to anyone else”. The

Authority infers that Mr Rowland was saying that the Presentation had not

been discussed with anyone other than the Abu Dhabi sovereign wealth

fund. Mr Rowland appeared to regard publication of the Firm’s involvement

as “a badge of honour when we go and see them next time”, and David

Rowland stated that “you can, we can capitalise on this” [with respect to

the Abu Dhabi sovereign wealth fund]. The Authority infers that at the time

of the telephone calls David Rowland is likely to have been aware that the

Presentation had been provided to the Abu Dhabi sovereign wealth fund.


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