MIRA INFORM REPORT

 

 

Report Date :

29.10.2013

 

IDENTIFICATION DETAILS

 

Name :

GENERAL EQUITY BUILDING SOCIETY

 

 

Registered Office :

Level 4, General Equity House, 17 Albert Street, Auckland Central, Auckland,  1010    

 

 

Country :

New Zealand

 

 

Financials (as on) :

31.03.2013

 

 

Date of Incorporation :

10.10.2007

 

 

Com. Reg. No.:

BLDSOC 2008105

 

 

Legal Form :

New Zealand Building Society

 

 

Line of Business :

Trustee and manager of the General Equity Building Society Asset Builder Fund

1.

 

 

No. of Employees :

2 employees

 

RATING & COMMENTS

 

MIRA’s Rating :

Ca

 

RATING

STATUS

PROPOSED CREDIT LINE

11-25

Ca

Adverse factors are apparent. Repayment of interest and principal sums in default or expected to be in default upon maturity

Limited with full security

 

Status :

Moderate

Payment Behaviour :

Slow

Litigation :

Clear

 

NOTES:

Any query related to this report can be made on e-mail: infodept@mirainform.com while quoting report number, name and date.

 

ECGC Country Risk Classification List – March, 31st, 2013

 

Country Name

Previous Rating

(31.12.2012)

Current Rating

(31.03.2013)

New Zealand

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

new zealand - ECONOMIC OVERVIEW

 

Over the past 20 years the government has transformed New Zealand from an agrarian economy dependent on concessionary British market access to a more industrialized, free market economy that can compete globally. This dynamic growth has boosted real incomes - but left behind some at the bottom of the ladder - and broadened and deepened the technological capabilities of the industrial sector. Per capita income rose for ten consecutive years until 2007 in purchasing power parity terms, but fell in 2008-09. Debt-driven consumer spending drove robust growth in the first half of the decade, helping fuel a large balance of payments deficit that posed a challenge for economic managers. Inflationary pressures caused the central bank to raise its key rate steadily from January 2004 until it was among the highest in the OECD in 2007-08; international capital inflows attracted to the high rates further strengthened the currency and housing market, however, aggravating the current account deficit. The economy fell into recession before the start of the global financial crisis and contracted for five consecutive quarters in 2008-09. In line with global peers, the central bank cut interest rates aggressively and the government developed fiscal stimulus measures. The economy posted a 2% decline in 2009, but pulled out of recession late in the year, and achieved roughly 2% per year growth in 2010-12. Nevertheless, key trade sectors remain vulnerable to weak external demand. The government plans to raise productivity growth and develop infrastructure, while reining in government spending.

Source : CIA

IDENTIFICATION DETAILS

 

Verified Address

 

Subject name :              GENERAL EQUITY BUILDING SOCIETY

Business address :        Level 4, General Equity House

17 Albert Street

Town :                           Auckland Central

Province :                      Auckland

Zip/postal code :            1010

Country :                       New Zealand

Tel :                              +64 9 3039255

Fax :                             +64 9 3531928

Email :                          info@general-equity.com

Website :                      www.general-equity.com

 

Registered address :      Level 4, General Equity House

17 Albert Street

Town :                           Auckland Central

Province :                      Auckland

Zip/postal code :            1010

Country :                       New Zealand

 

Postal address :            P.O. Box 106767

Town :                           Auckland Central

Province :                      Auckland

Zip/postal code :            1143

Country :                       New Zealand

 

 

SUMMARY DETAILS

 

Executive Summary

 

Date founded or registered :        10/10/2007

Legal form :                               New Zealand Building Society

Chief executive :                        Mark Bayoud

Issued & paid up capital :           USD 5,921,587

Sales turnover :              USD 2,059,712 (Non-Consolidated 12 months, 31/03/2013)

Net income :                              USD 1,492,375 (Non-Consolidated 12 months, 31/03/2013)

Total fixed assets :                     USD 8,824,186 (Non-Consolidated 12 months, 31/03/2013)

Line of business :                       Trustee and manager of the General Equity Building Society Asset Builder Fund

1.

Staff employed :             2 employees

 

 

 

CREDIT RISK OPINION

 

Company Analysis

 

Country risk :                             Country risk is minimal

Operation trend :                        Operational trend is declining

Management experience :           Management is inadequately experienced

Financial performance :              Financial performance is fair

Organisation structure :              Organisational structure is flawed

Detrimental :                  Some detrimental records found

Payment history :                      Payment punctuality is undetermined

Credit amount suggestion :         Fully secured terms.

Credit amount asked :                Not described.

Comments :                              It is strictly advisable not to conduct any business dealings or investments with the Subject as the credibility of the Subject’s investments and operations are

questionable.

 

 

STATUTORY DETAILS

 

Registry Data

 

Registration date :                      10/10/2007

Legal form :                               New Zealand Building Society

Registration no                          BLDSOC 2008105

Registered authority :                 Registrar of Building Societies

Fiscal/ Tax no :                          FSP No.: FSP177744

Other registration no :                 Bankers Almanac ID: 234501

Registry status :                        Live/Active

Previous name :                         None reported.

Change of legal form :                 None reported.

 

 

MANAGEMENT / DIRECTORS

 

Key Management

 

Name :              Mark Bayoud

Designation :     Director

 

Name :              John Peter Kortum

Designation :     Director

 

Name :              Steven Adrian Hensen

Designation :     Director

 

 

BOARD OF DIRECTORS/ OTHER APPOINTMENTS

 

Appointments

 

Name :              Murray John Greer

Designation :     Director

Address :          55A Park Rise

Campbells Bay, Auckland 0630

New Zealand

 

Name :              Mark Bayoud

Designation :     Director

Address :          12-16-1 City Gardens Condominium

Persiaran Raja Chulan

50200 Kuala Lumpur

Wilayah Persekutuan

Malaysia

 

Name :              John Peter Kortum

Designation :     Director

Address :          15, Jalan Bayu 5/1 Bukit Gita Bayu

Serdang

43300 Seri Kembangan

Selangor Darul Ehsan

Malaysia

 

Name :              Steven Adrian Hensen

Designation :     Director

Address :          Malaysia

 

Name :              Ambrose Chan

Designation :     Director

Address :          Hong Kong

 

Name :              Brian Joseph McGrath

Designation :     Director

Address :          Level 2, 492 St Kilda Road

Melbourne,        VIC 3004

Australia

 

Staff employed : 2 employees

 

Key Advisors

 

Auditors :          LAWLER DRAPER DILLON

Level 12, 440 Collins Street

Melbourne, VIC 3000

Australia

 

 

SHARE CAPITAL

 

Composition

 

Authorized Capital :        USD 5,921,587

No of shares :                1,000,000 Class A Ordinary Shares / 1,616,273 Class B Ordinary Shares / 6,000,000 Preference Shares

Share par value :            No par value

Issued capital :              USD 5,921,587

Paid up capital :             USD 5,921,587

 

 

OWNERSHIP / SHAREHOLDERS

 

How listed :                   Major Shareholders Only

 

Composition

 

Shareholder name :        GENERAL EQUITY SERVICES (HONG KONG) LIMITED

Address :                      Hong Kong

Comments :                  Our investigations with the Hong Kong Companies Registry tell us that the majority shareholder above is not registered as a local entity.

 

 

RELATED COMPANIES & CORPORATE AFFILIATIONS

 

Structure

 

Name :                          GENERAL EQUITY SERVICES LIMITED

Affiliation type :              Sister Company

Address :                      Level 4, General Equity House

17 Albert Street

Auckland Central 1010

Auckland

New Zealand

 

Name :                          GENERAL EQUITY SERVICES LIMITED

Affiliation type :              Sister Company

Address :                      Hong Kong

 

Name :                          GENERAL EQUITY HOLDINGS LIMITED

Affiliation type :              Sister Company

Address :                      Hong Kong

 

Name :                          GENERAL EQUITY SERVICES PTE. LTD.

Affiliation type :              Sister Company

Address :                      35B Hongkong Street

Singapore 059674

Singapore

 

Name :                          GENERAL EQUITY HOLDINGS PTE. LTD.

Affiliation type :              Sister Company

Address :                      35B Hongkong Street

Singapore 059674

Singapore

 

 

BANK & MORTGAGES

 

Bank Details

 

Name of bank :              General Equity Building Society

Address :                      New Zealand

Comments :                  It is generally not the policy of local banks to provide credit status information to

non related parties, however interested parties would be advised to consult first with the Subject if banker's references are required.

Mortgages :                   None reported.

 

Legal Fillings

 

Bankruptcy fillings :        None reported.

Court judgements :         None reported.

Tax liens :                     None reported.

Others :                        None reported.

 

 

FINANCIAL DATA

 

Description

 

Source of financial statement :    Public Record Sources

Financial statement date :          31/03/13

Type of accounts :                     Full audited

Currency :                                 US Dollar (USD)

Consolidation type :                   Non Consolidated Non Consolidated

Currency :                                 US Dollar (USD)                         US Dollar (USD)

Denomination :                          (x1) One                                   (x1) One

Date of financial year end :          31/03/13                                   31/03/12

Length of accounts :                   12 months                                 12 months

Sale turnover / Income : 2,059,712                                  768,909

Profit before tax :                       1,544,421                                  681,306

Net income :                              1,492,375                                  681,306

Total assets :                            8,824,186                                  8,055,390

Total liabilities :                          4,266,693                                  4,876,194

Share equity :                            4,557,493                                  3,179,196

Retained earning :                      -1,364,094                                 -2,856,469

 

 

OPERATION DETAILS

 

Main activities :              The Subject is engaged as a trustee and manager of the General Equity Building Society Asset Builder Fund 1. It’s said that the Subject mandate in managing this fund is to write trade finance business for members and clients located around the world including in the United States, Europe, Middle East, Africa, Russia, China, Asia and Oceania.

The General Equity Building Society Asset Builder Fund 1 claimed to hold US$6.2 billion worth of investment holdings as of June 30, 2012. The Fund's annual report says this is an annual increase of US$758.735 million, with shareholding interests in gold, silver and quarry assets, plus nickel and refining technology. No specific details of the investments are provided.

Purchases

Local :                          None reported.

International :                 None reported.

Sales

Local :                         None reported.

International :                 None reported.

Key events :                  NZ registered, previously offshore operating, building society eyes NZ wealth services including KiwiSaver

September 30, 2013

 

By Gareth Vaughan

The General Equity Building Society, which last month told interest.co.nz it was "accountable" to the Financial Markets Authority (FMA) which the FMArefuted, is now being drawn under the FMA's umbrella to be monitored for compliance with anti-money laundering laws following its move to offer investment and retirement advice within New Zealand.

General Equity's new annual report says its recently established wealth division, headed by Authorised Financial Adviser (AFA) Keith Hayes, has "entered into arrangements" with ANZ's One Path Investments and Life, Partners Life Insurance, and Asteron Insurance.

"This new department will provide investment and retirement planning, KiwiSaver and risk management (insurance) services in New Zealand and (the) Asia-Pacific region," the annual report says.

Mark Bayoud, General Equity's Malaysian resident director of international business, told interest.co.nz last month General Equity was "comprehensively" regulated by the FMA. Bayoud said the building society was accountable to the FMA "in every sense that we provide any service to anyone", via General Equity's disputes resolution process, by submitting annual audits to the FMA and through complying with the rules and

regulations, as a financial institution, that the FMA stipulates.

However, in response to Bayoud's comments last month an FMA spokesman said: "FMA can confirm that it is not the supervisor for General Equity Building Society."

"We are aware that they have employed an AFA and we will be following this up to determine whether supervision of General Equity should fall under FMA," the spokesman added.

Now the FMA spokesman says the regulator has become the anti-money laundering supervisor for General Equity.

"This follows General Equity’s appointment of an AFA and its establishment of a wealth management division," the spokesman said today. ""As they have an AFA they would be able to offer personalized (KiwiSaver) advice."

Although incorporated in New Zealand under the 1965 Building Societies Act, General Equity has been operating overseas. However, it recently took out naming rights on a downtown Auckland building which Bayoud said was because it planned to start offering financial services within New Zealand.

The Anti-Money Laundering and Countering Financing of Terrorism Act came into effect on June 30. However, entities incorporated in New Zealand but offering financial services overseas aren't supervised by any New Zealand regulator under the Act.

According to Hayes' LinkedIn biography he has previously worked for ANZ and Westpac, plus several insurers. The biography says at General Equity he's responsible for "the strategic management and profitability of a newly established New Zealand wealth management business with a boutique investment planning offering and an insurance and risk management advisory service."

According to the annual report, General Equity had total assets of US$8.8 million at March 31, up from just over US$8 million a year earlier. Total equity was put at US$4.5 million, up from US$3.2 million, member deposits down to US$2.9 million from US$3.4 million, and total liabilities down to US$4.3 million from US$4.8 million.

Last month Bayoud also said a fund managed by General Equity, that apparently holds US$6.2 billion in mining assets, is owned by a small group of Asian businessmen he wouldn't name with the assets predominantly in Thailand and Indonesia.

General Equity Building Society outlines what it does, NZ expansion plans, and how it's 'regulated'

 

August 21, 2013

By Gareth Vaughan

The people behind General Equity Building Society (GEBS), which is New Zealand registered but operates overseas, chose to set up here because NZ's a well regulated, quality jurisdiction that's "cost effective", according to GEBS' Malaysian-based Australian director of international business. Interest.co.nz sat down with Mark Bayoud, GEBS' director of international business, and Murray Greer, its chairman, at the building society's Auckland offices, located in a building that GEBS recently took out naming

rights on and is now known as General Equity House.

The interview was in response to questions interest.co.nz put to GEBS prior to our recent story General Equity, no ordinary New Zealand building society.

Among things to come out of the interview Bayoud said;

* GEBS has hired a New Zealand Authorised Financial Adviser (AFA) and is setting up a wealth division as it moves to offer financial services within NZ;

* A fund managed by GEBS that purportedly holds US$6.2 billion in mining assets is owned by a small group of Asian businessmen and the assets held are predominantly in Thailand and Indonesia;

*GEBS is "comprehensively" regulated by the Financial Markets Authority  (FMA), something the FMA says isn't the case; *Anthony James Scott, now described as senior legal advisor to GEBS who used to be both a director and its secretary, is indeed the Anthony Scott banned by the Australian Securities and Investments Commission from

managing a corporation for 18 months from August 2009;

* GEBS is owned by 200-300 members located in various countries with "quite a few" but not a majority in NZ, and is "comprehensively and totally" a mutual. And;

* An algae to hydrocarbon project GEBS is involved in could result in a sharemarket listing.

"We agree with a lot of the intent behind your articles," Bayoud said. "We see a lot of these (NZ) offshore financial service providers... masquerading.

They set up and say that they're banks which is something that we agree should not be allowed. And that's not who we are and that's who we never intend to be."

"We've actually highlighted to the FMA maybe four or five (non-compliant finance companies) that we've reported to them," Bayoud added. Why NZ?

Bayoud said GEBS was often asked why it chose NZ.

"And we find it very hard to understand why people keep asking us that because we've looked around. We found New Zealand was well regulated, it's a quality jurisdiction, the cost of operations was very cost effective and well in our favour to operate from here," he said.

"And the question we keep saying is why not New Zealand? Why would you go anywhere else? If we were to set up in Australia we'd probably have a 30% or 40% premium on top of our costs."

He added that GEBS was "comprehensively" regulated by the FMA.

Bayoud said GEBS was accountable to the FMA "in every sense that we provide any service to anyone", via its (GEBS') disputes resolution process, by submitting annual audits to the FMA and through complying with the rules and regulations, as a financial institution, the FMA stipulates.

Meanwhile Bayoud (pictured left) suggested GEBS is overseen for compliance with the recently introduced Anti-Money Laundering and Countering the Financing of Terrorism Act (AML-CFT ACT) by the FMA as well as the Reserve Bank and Ministry of Internal Affairs, saying "we work with all of those departments."

He said taking out naming rights on the high rise, body corporate owned building at number 17 Albert Street in the Auckland CBD, where GEBS and associated company CBD Office Ltd, a "provider of tailored office solutions" have offices on the fourth floor, was because GEBS will start offering financial services within NZ.

"We've employed an AFA who is setting up a wealth division within General Equity and they're looking to provide insurance and financial advice to local New Zealanders in a non-deposit taking environment," said Bayoud. "And at some point in the future we may decide to become a full deposit taker, at which point we will comply with all the Reserve Bank requirements."

The AFA is Keith Hayes.

'FMA not the supervisor for General Equity Building Society'

However, much of what Bayoud says appears to be news to the FMA.

"FMA can confirm that it is not the supervisor for General Equity Building Society," an FMA spokesman told interest.co.nz.

"We are not aware of any tip-offs from General Equity."

"We are aware that they have employed an AFA and we will be following this up to determine whether supervision of General Equity should fall under FMA," the spokesman added.

And nor does the Reserve Bank supervise GEBS.

"The General Equity Building Society is not overseen by the Reserve Bank.

It has been declared out of the Non-Bank Deposit Taker regime," a Reserve Bank spokesman said. "So for anti-money laundering purposes it isn’t supervised by the Reserve Bank either."

Interest.co.nz asked the Department of Internal Affairs whether an entity such as GEBS, which is registered in New Zealand but isn't a non-bank deposit taker and operates overseas, falls under its umbrella in terms of oversight for compliance with the AML-CFT Act.

A Department of Internal Affairs spokeswoman said: "In relation to the jurisdictional issue raised, each business would be assessed on an individual basis to see if the financial activities are carried on in NZ. The following factors would be included in this assessment; there is a physical place of business in NZ which hosts NZ staff and/or an infrastructure that provides a means to carry out the financial activity in NZ; the entity actively and directly advertises or solicits business from persons in NZ to such an

extent that it requires registration under the Companies Act."

"(But) an entity incorporated or formed in NZ is not automatically a reporting entity, particularly where it carries on financial activities wholly outside NZ. An overseas entity that is not required to be registered under the Companies Act 1993 as carrying on business in New Zealand is unlikely to be a 'reporting entity' under the AML/CFT Act."

GEBS is incorporated under the 1965 Building Societies Act.

See more on the AML-CFT Act here in An undesirable form of regulatory arbitrage.

Billions of dollars of mining assets owned by '3 or 4 anonymous Asian businessmen'

GEBS says it's the manager and trustee of an entity known as the General Equity Building Society Asset Builder Fund 1. GEBS says its mandate in managing this fund is to write trade finance business for members and clients located around the world including in the United States, Europe, Middle East, Africa, Russia, China, Asia and Oceania.

It says the Fund has US$6.2 billion of investment holdings comprising gold, nickel, silver, oil and gas refining technology and granite. Bayoud emphasised these weren't GEBS' assets, saying it merely "plays a management role" with the value of the assets determined by the auditor, Ari & Co Chartered Accountants of Kuala Lumpur.

"These are mining assets, predominantly in Thailand and Indonesia," he said. "This fund does not raise any money from the public, does not have any offerings to the public, and it's strictly used for the purposes of backing trade activities."

"The big concern would be when you see a number like that that it's being used to potentially raise money from the public and that's just not the case.

It's valuations on assets plus geological reports, plus actual extractions and things like that."

He said the owners of the assets were a group of private businessmen in Asia.

"They've wanted to remain anonymous, as part of them providing that asset for the purposes of supporting trade finance activity," Bayoud said.

"I believe they're from a combination of Malaysia, Hong Kong, Thailand and Indonesia. I think there's three or four (owners)."

'A building society for SMEs'

In terms of GEBS' core business, Bayoud said it was a building society for small to medium-sized enterprises. "We're not a mums and dads type building society, we won't have retail stores. The main focus of our business began on providing trade and trade

finance services to expand trade and export and import activity between the (Asia-Pacific) region and that's where we predominate our business," said Bayoud.

Clients were from Japan, Malaysia, the United States, Canada and Europe and were involved in exporting and importing.

"They do trade into the Middle East and quite occasionally into Africa. So our inter-banking relationships (GEBS says there are more than 100  including with BNZ's parent National Australia Bank and Germany's Commerzbank), are for those purposes for issuing and receiving letters of credit."

Murray Greer 'a very shrewd man'

Meanwhile, Greer said he joined as chairman last October with previous chairman Brian McGrath, the Lord Mayor of the Victorian town of Horsham from 1974-75, ill. Greer used to be ANZ director of property and construction finance and was managing director of Rifleman Finance between 2006-08. Greer also has a consulting business, Park Rise

Consulting Ltd.

Bayoud denied Greer's appointment was related to the Companies and Limited Partnerships Amendment Bill, which had its first reading in Parliament last July. Commerce Minister Craig Foss says the Bill, once passed, will require every company registered in New Zealand to have an NZ-resident agent who will be held responsible if the company fails to comply with its reporting and record-keeping obligations.

"Murray Greer is a very shrewd man and he checked us extensively before

he joined us," Bayoud said.

Asked what had attracted him to GEBS Greer, a member of the Institute of Directors, said he was in the right place at the right time.

"People knew that I was at a bit of a loose end so I was approached," said Greer.

Algae to hydrocarbon IPO seen

An algae to hydrocarbon project GEBS is involved in came about because some of its members decided to invest in a Flinders University programme, said Bayoud. GEBS had thus far invested "in excess" of A$5 million to A$6 million. A Hong Kong company named WWCC Ltd, whose shareholders include some GEBS members, owns the intellectual property and patents relating to it, Bayoud added.

"At some point it will go for an IPO (initial public offering) when it's fully justified and operating and producing."

GEBS was committed to the project and he expected more investment would be sunk into it.

"At the end of the day it's worth the risk. It's one of those products that if it does work it will really make a difference," said Bayoud. Professor Andrew Ball, of the School of Applied Sciences at RMIT University, told interest.co.nz WWCC and GEBS had funded research into the production of hydrocarbons by micro algae when he previously worked

at Flinders University.

"There are some patents owned by WWCC that have emanated from the work we did then," Ball said. "As for their significance, well I believe they represent good science and certainly are proof of concept." However, he said more work was needed to truly assess the commercial potential of the technology.

"The line of research we are following presently is to use algae to produce high value pharmaceuticals rather than biofuels," Ball added. "I think generally there is agreement around the industry that algae production of biofuels alone does not represent a viable industry in the foreseeable future. But by coupling production to other higher value

intermediates (e.g. beta carotene, triterpenoids) biofuels may be produced as a by-product."

'A NZ financial institution'

Meanwhile, Bayoud said that, although most of GEBS' owners and directors aren't New Zealanders, with directors aside from Greer hailing from Australia, Hong Kong and the US, they see themselves as a New Zealand financial institution. The entity's registered here, and it has its head office and annual meetings here. Including consultants, Bayoud said GEBS now has five or six staff in NZ.

"The progression is to create a stable, steady business in NZ," said Bayoud.

General Equity, no ordinary New Zealand building society

 

August 6, 2013

By Gareth Vaughan You're registered as a New Zealand building society and your

headquarters, a buil ing you've taken out naming rights on, is located in downtown Auckland.

However, the fourth floor offices that apparently serve as yours contain brochures at reception promoting casual office, executive boardroom and meeting room hire. On top of this your client services manager has a separate business card, also available from reception, describing her as the operations and marketing manager for CBD Office Ltd, a "provider of tailored office solutions".

Apparently you don't offer financial services within NZ, have links to something described as algae to hydrocarbon intellectual property, and manage a fund that allegedly has US$6.2 billion of investment holdings comprising gold, nickel, silver, oil and gas refining technology and granite.

 

Welcome to the wonderful world of the General Equity Building Society (GEBS).

Regular interest.co.nz readers may remember GEBS previously featuring  in a story of ours alongside two other NZ registered, but overseas operating, building societies in Kiwi Deposit Building Society and Safe and Sound Building Society.

GEBS isn't your typical NZ building society, which is something akin to a conservative, regional, member owned financial services provider offering home loans and term deposits.

GEBS has recently taken out naming rights on number 17 Albert Street in Auckland's Central Business District. This is a high rise building that's slap, bang next door to the recently refurbished ANZ Tower which serves as headquarters for the country's biggest bank, - ANZ NZ.

What's now known as General Equity House is apparently the head office of a financial services provider with representatives in, or covering, Japan, Ghana, India, Kenya, USA, Cyprus, Greece, Dubai, Democratic Republic of the Congo, Zimbabwe, Namibia, Malawi, Zambia, Mozambique and South Africa.

 

No regulatory oversight

GEBS is registered through the Ministry of Business, Innovation and Employment run Building Society Register. It's also registered on the Financial Services Providers Register, with Financial Services Complaints Ltd named as its dispute resolution scheme, something that's a prerequisite if an entity offers, or wants to offer, financial services to NZ retail investors. However, GEBS was named as one of five entities not regarded as a

deposit taker under part 5D of the Reserve Bank of New Zealand Act in late 2011. That means it's not allowed to take deposits from the NZ public.

It also means it doesn't have to comply with prudential requirements covering credit ratings, governance, risk management, capital, related party exposure limits or liquidity.

But it does leave GEBS free to offer financial services overseas, trading on NZ's good reputation. And the Reserve Bank says it's not in a position to monitor transactions undertaken by NZ registered building societies, such as GEBS, that operate in overseas markets.

On its website GEBS says "currently" no services are provided to people in NZ, and that it's currently not a deposit taker for NZ residents. However, on a visit by interest.co.nz to 17 Albert Street, the building society's client services manager, Annieliza Snow,  suggested GEBS may actually provide services to New Zealanders. But she wouldn't detail them. Snow, meanwhile, is also the operating and marketing manager for CBD

Office Ltd, whose shareholders and directors are listed as Mark Bayoud and John Peter Kortum. Kortum and Bayoud are GEBS directors. According to Companies Office records both are resident in Malaysia. Along with two other key players at GEBS, Anthony James Scott and Brian Joseph McGrath - the latter was the Lord Mayor of the Victorian town of

Horsham from 1974-75 - Kortum hails from Melbourne.

GEBS' website, which offers 5% interest on term deposits of over US$100,000, says its services include private and corporate accounts, due diligence services, establishing NZ and international trusts, trade finance and credit facilities, general insurance services, instruments verification, and online banking.

The Kiwibank & BNZ connections The website also offers what it describes as a loaded Visa debit card with information provided in English and Japanese. GEBS says Kiwibank is the issuer of the cards.

Asked about this a Kiwibank spokesman told interest.co.nz the card being promoted by GEBS is a generic pre-paid Visa card known as a Loaded Everyday card.

"It is a New Zealand Post/Kiwibank product offered through the Post/Kiwibank network. It carries no credit risk for the bank or Post, but enables the user to make purchases or services using their own funds," the Kiwibank spokesman said.

GEBS says it also has a nostro account service "with National Australia Bank via (NAB's NZ subsidiary) Bank of New Zealand." A nostro account is a bank account held in a foreign country by a domestic bank, denominated in the currency of that country. Nostro accounts can be used to facilitate settlement of foreign exchange and trade transactions.

A BNZ spokeswoman said she couldn't confirm whether GEBS was a BNZ client or not due to BNZ's confidentiality policies. In total GEBS says it has established relationships with over 135 banks, including additional nostro accounts with Germany's Commerzbank and Canadian Imperial Bank of Commerce. It's also connected to SWIFT, or the

Soci ety for Worldwide Interbank Financial Telecommunication.

US$6.2 bln of investments in gold, silver, nickel, quarry assets & refining technology

GEBS is the trustee and manager of an entity known as the General Equity Building Society Asset Builder Fund 1. GEBS says its mandate in page managing this fund is to write trade finance business for members and clients located around the world including in the United States, Europe, Middle East, Africa, Russia, China, Asia and Oceania.

Kortum and Steven Adrian Hensen, another GEBS director, are listed as

the fund's managers.

The General Equity Building Society Asset Builder Fund 1 claimed to hold US$6.2 billion worth of investment holdings as of June 30, 2012. The Fund's annual report says this is an annual increase of US$758.735 million, with shareholding interests in gold, silver and quarry assets, plus nickel and refining technology. No specific details of the investments are provided. In its 2012 financial year GEBS says income generated by GEBS from

trade finance products was US$637,000.

*Pictured right, top left McGrath, right Kortum, bottom left Scott, right Bayoud.

A building society with a parent company

There are at least four companies affiliated to GEBS registered with the NZ Companies Office. These are General Equity Trustee Services Ltd, General Equity Services Ltd, GEAP Ltd, and Nippon Asia Holdings Ltd. Their directors and shareholders include GEBS directors Bayoud, Kortum, McGrath and Ambrose Chan, plus other entities and individuals based in Hong Kong, Singapore, Japan and the British Virgin Islands.

For the year to March 31, 2012, GEBS says it made a profit of US$681,306, and had equity of just under US$3.2 million, and total assets of US$8 million at March 31 last year when member deposits stood at US$3.37 million.

GEBS says it has a guarantee of its present and future debts up to US$15 million from the General Equity Building Society Asset Builder Fund 1 running for approximately 18 months from March 31, 2012. Its last annual report also says six million preference shares issued in March 2010, valued at US$4.25 million, make an entity called General Equity Services (Hong Kong) Ltd GEBS' parent company.

The annual accounts are given a clean bill of health by auditor Lawler Draper Dillon of Melbourne.

An ASIC ban & what we want to know

As reported in our previous GEBS story, Anthony James Scott, now described as senior legal advisor, resigned as GEBS' secretary on August 10, 2009, the day before a man of the same name was banned by the Australian Securities and Investments Commission (ASIC) from managing a corporation for 18 months. Scott resigned as a GEBS director on September 9, 2009.

In email correspondence with interest.co.nz Scott hasn't answered the question of whether he is the same Anthony Scott who received the ASIC ban. Last year he said GEBS' policy was not to give interviews to the media. In response to questions over the past week, Scott says he has forwarded them to GEBS' directors for their attention. He's now offering a meeting with Bayoud and GEBS' chairman Murray Greer.

Questions interest.co.nz wants to ask them include; whether GEBS does offer any services within NZ to New Zealanders, and why they want naming rights on a central Auckland building. We also want to know whether they can provide detail on assets and investments purportedly held by the General Equity Building Society Asset Builder Fund including locations and specific names of any mines or companies involved.

We also want to ask why, given key members of the GEBS hierarchy appear to be Australians, they chose to incorporate a building society in NZ.

Number 17 Albert Street is a body corporate and is managed by Crockers

Body Corporate Management. David Herron, the Crockers account manager who looks after the property, referred questions on how GEBS got naming rights and what it's paying for them to GEBS.

Algae to hydrocarbon intellectual property

The annual report says GEBS has lent money to related parties including

Hong Kong private equity group WWCC Ltd. If these parties can't repay the

money owed, which is put at about US$7.4 million, and it can't extract

estimated values from a 55% stake in algae to hydrocarbon intellectual

property developed by WWCC Ltd and Adelaide's Flinders University and

said to be worth at least A$34 million, there will be in a negative net asset

position and GEBS may not be able to repay member deposits as they fall

due.

In our previous GEBS story we reported that a mutual fund had been

established in the Cayman Islands by WWCC Ltd to raise US$50 million for

10% of this algae to hydrocarbon intellectual property. In its latest annual

report GEBS says numerous potential income streams have been identified

from the intellectual property but not yet valued, and patents have been

granted in the US and elsewhere.

The NZ trustee that 'conservatively' estimates it oversees more than €5

billion on behalf of some of the world's wealthiest people

 

May 20, 2013

By Gareth Vaughan

Equinor Trust Limited, a New Zealand registered trustee with links to Kiwi

Deposit Building Society (KDBS), a controversial entity now being

dissolved, claims to oversee around €5 billion worth of assets on behalf of

some of the world's richest people.

This comment is included in correspondence between Lachlan Williams,

managing director of KDBS and executive director of Equinor Trust, and

Reserve Bank officials obtained by interest.co.nz under the Official

Information Act. The correspondence shows an aggressive approach taken

by Williams, a solicitor who is a former councillor of the City of Boroondara

in Melbourne, towards the Reserve Bank.

The correspondence shows Williams threatened to sue the Reserve Bank

over comments made by a central bank official to a Danish journalist, and a

rejected request in August 2009 for the Reserve Bank to supervise and

audit KDBS's compliance with Anti-Money Laundering and Countering

Financing of Terrorism laws to help it avoid having to disclose customer

details to Swiss banks. The Reserve Bank rejected Williams' request.

As interest.co.nz reported last month, KDBS is now being dissolved after

unsuccessful legal action against ASB late last year when the bank moved

to terminate its relationship as its bank. A document filed to the Registrar of

Building Societies by KDBS outlines depositors claims of NZ$108 million. It

puts total liabilities - as of December 31, 2012 - at just over NZ$121.2

million and assets at nearly NZ$134 million.

'Very interesting client relationships'

In a background and business rationale paper provided to the Reserve

Bank, Williams said Equinor Trust is responsible trustee for almost 150

trusts with assets "conservatively" worth more than €5 billion being boats,

planes, real estate, bankable assets and share participations. Equinor

Trust specialises in the establishment and operation of New Zealand

foreign or exempt trusts for high net worth and wealthy families and is a

wholly owned subsidiary of the Copenhagen-based Equinor International

A/S, which he said specialises in onshore international wealth and tax

planning and management.

"In short Equinor has some very interesting client relationships with some

of the world's wealthiest individuals and families (located in all parts of the

world), and their bankers and advisers," the paper said.

The €5 billion, or just under NZ$8 billion, Equinor Trust is said to oversee is

equivalent to more than half the total NZ$14.5 billion of KiwiSaver funds

under management.

Equinor Trust's annual report for the year to September 30, 2012, filed with

the Companies Office, gives little indication of that sort of scale. It shows

fee income of just over NZ$1 million, income tax expense of NZ$75,664,

and net profit of NZ$194,151.

Williams described Equinor's fee billing model as one of fee for service -

with billable hours and set up and annual running fees for client entities,

largely irrespective of the value of assets held.

"In 2008/09, with chaos in international financial markets and the demise of

Swiss bank secrecy, it was observed that there was an opportunity to move

into money management where the more attractive fee model of a

percentage of assets under management applies."

"With this broad objective of establishing an asset management and

banking business, a building society was chosen as the corporate form.

Kiwi Deposit Building Society was incorporated on March 13, 2009."

Another NZ building society claims US$6.2 billion of investment holdings

KDBS has been one of three building societies registered in New Zealand

but operating offshore, largely without regulation by New Zealand

authorities. The other two are General Equity Building Society and Safe

and Sound Building Society.

Interest.co.nz reported in April last year that, among other things;

* A General Equity Building Society fund claimed to hold almost US$5.5

billion of equity through unnamed mines, gold, silver and granite ore. In its

latest annual report the fund, General Equity Building Society Asset Builder

Fund 1, now claims US$6.2 billion worth of investment holdings through

gold, nickel and silver mining, oil and gas refining technology and granite.

* A New Zealand-based director of Safe and Sound Building Society with a

background in ready mix concrete, Frederick Frtiz Mendl Stonnell, said he

was only on the board because the Australian based chief executive, a

relative, asked him, and he has no financial services experience.

* A wholly-owned Danish subsidiary of KDBS was referred to the police by

Denmark's equivalent of the Financial Markets Authority - Finanstilsynet - in

2010 after buying into a sharemarket listed Danish company and waiting

nine days before informing the market of its obligation to make an offer to

minority shareholders. It was fined. Williams said the delay was

unintentional and blamed his firm's Danish lawyer.

'We will have to consider our legal options in New Zealand - sorry to say'

Williams' threat of legal action against the Reserve Bank came when KDBS

was bidding for a 64.5% stake in GR Vision A/S, a listed company owned

by the Danish government.

In an email to Reserve Bank head of communications and board secretary,

Mike Hannah, on September 15, 2009 Williams outlined his anger at

comments made by Andy Wood, manager of the Reserve Bank's domestic

deposit taking oversight, to a Danish journalist.

"I have been informed that Mr Wood has been quoted as saying that; Kiwi

Deposit Building Society is not subject to Reserve Bank of New Zealand

prudential supervision, and that Kiwi Deposit Building Society is owned by

Equinor or interests associated with it.," said Williams.

He said KDBS wasn't owned by Equinor International A/S or associated

entities.

"Given outrageous allegations made against Equinor - smuggling

diamonds, being involved in attempts to sell nuclear material - (which I

might add are false), Mr Wood's comments threaten to derail our bid for GR

Vision and cause us loss and damage. If such damage eventuates, we will

have to consider our legal options in New Zealand - sorry to say."

Then in a later email, again on September 15, 2009, Williams backtracked.

He told Hannah that although in an earlier conversation he had suggested

the Reserve Bank "urgently get legal advice" and make quick clarifying

statements - if needed - to limit its potential exposure to any liability in the

event of any defamatory, false or misleading statements that might have

been published and could cause KDBS loss and damage; "To be frank we

would be very reluctant to go down this path against the RBNZ and I

confirm that we will not be doing so."

And in a later email to Wood he said; "To be clear, I am asking RBNZ to

withdraw their comment and no more."

This came after Williams told Wood on September 17, 2009 that he

personally controlled 100% of the voting shares in KDBS in his "individual

capacity."

"The managing director of Equinor does not give me directions about the

operation of KDBS, as he does in relation to Equinor Trust Limited," said

Williams."Equinor provides services to KDBS and did advise and assist it

with its registration. But the relationship goes no further than that."

He was particularly irked by Wood's comment to the journalist that; "As far

as we are aware, this entity (KDBS) is controlled out of Denmark by the

Equinor group of companies."

"With respect, we do not think that it is proper for the RBNZ to be

commenting publicly on matters relating to who controls KDBS - there is no

way that you could definitively know," Williams added. "That is not to say

that we are not prepared to be open and transparent about such matters

and would appreciate it if questions on this topic in future are directed to

us."

Wood agreed to direct future questions about KDBS ownership, or

associated matters, to Williams where appropriate.

'Frankly we are baffled by your reaction'

However, this came after Wood had said KDBS's claim on its website to be

supervised "pursuant to the Reserve Bank of New Zealand Act 1989" was

"somewhat misleading." This, he said, was because it wasn't prudentially

supervised by the Reserve Bank and the Reserve Bank Act doesn't

establish a regime for prudential regulation by any other regulator.

"Frankly we are baffled by your reaction to my comments regarding the

ownership of KDBS," Wood added. "I did not state that KDBS was owned

by Equinor as you claim. Rather I said that 'as far as we are aware KDBS is

controlled out of Denmark by the Equinor group etc.' This reflects the fact

that both directors of KDBS (yourself and Mathieu Pouletty of

Frederiksberg, Denmark) are also executives or board members of Equinor

in Denmark, evidencing a considerable degree of influence by the Equinor

Group."

Meanwhile, on August 4, 2009 Williams told Doug Widdowson, of the

Reserve Bank's domestic deposit taking oversight department, that KDBS

wanted to establish correspondent banking relationships in Switzerland. He

said a Swiss bank was normally required to get a prospective customer to

fill out a Form A, a document that discloses details in relation to the

ultimate beneficial owners. However, for commercial reasons, KDBS didn't

want to disclose such details to Swiss correspondent banks. He added

that, under Swiss law, there was no need to provide these details if the

Reserve Bank was to supervise and audit KDBS's compliance with

Anti-Money Laundering and Countering Financing of Terrorism laws.

"In effect, we request that we come under the RBNZ's direct supervision in

relation to AML/CFT matters. We understand that this would meet Swiss

concerns, and we would then not be required to fill out the Form A,"

Williams wrote.

Wood responded noting there was no anti money laundering supervisor for

non-bank deposit takers in New Zealand. The Reserve Bank was therefore

"not empowered to act in the manner suggested by your letter". Although

passed by Parliament in October 2009, New Zealand's Anti-Money

Laundering and Countering Financing of Terrorism Act doesn't take effect

until June 30 this year.

'You may choose to interpret that as a lack of innovation; the Reserve Bank

does not'

In September 2011 the Reserve Bank then rejected an application from

KDBS for a Reserve Bank Exchange Settlement Account System, which

helps to allow individual transactions between financial institutions be

settled electronically as they happen. Williams said the rejection meant

KDBS was reliant on local banks for clearing services, including cut off

times they impose for transaction processing. Furthermore the rejection

"appears to indicate that financial services innovation is discouraged" by

the Reserve Bank.

Asked by Williams for more explanation for the rejection, Reserve Bank

chief financial officer Mike Wolyncewicz cited the absence of audited or

financial statements and a lack of detail about KDBS's business activities.

He also cited "a complete lack of detail" on how the proposed system

would operate and interact with the rest of the New Zealand dollar

payments community.

"A registered building society which does not provide as its principal line of

business services that one would expect a registered building society to

provide, without a clear and credible explanation, will not be granted an

ESAS account," Wolyncewicz wrote. "You may choose to interpret that as a

lack of innovation; the Reserve Bank does not."

The entities peddling unregulated NZ offshore finance companies to the

world tout their benefits and recommend their favourite banks

 

August 2, 2012

By Gareth Vaughan

Always wanted to have your very own "bank" but not sure how to get one?

Well, one could be yours, so long as you don't actually call it a bank, for

around NZ$23,000 within about three weeks. That's if you use the services

of Atrium Incorporation Services LLC, apparently based in the renowned

tax haven and US state, Delaware.

But Atrium certainly doesn't have the market cornered.

Interest.co.nz has come across a range of organisations in cyberspace that

are ready, willing and able, to set up New Zealand registered companies -

for a fee - to serve overseas masters as finance companies and financial

services providers.

These entities, which may be the tip of a large iceberg, include Atrium,

Zealand Financial Group LP, Freedom Offshore, OffshoreBankers,

Offshore Legal Associates, Sovereign Management & Legal Ltd, and

Slogold Group. Their existence highlights some of what the government is

up against as it tries to crack down on abuse of New Zealand's "red tape

free" company registration system and the subsequent damage this is

doing to the country's reputation.

Among other things these entities tout NZ as a "premier jurisdiction" for the

establishment of a new bank (even though you won't actually be able to call

it a bank). They also point to NZ's uniqueness given an international

banking entity can be established without capital requirements, qualification

requirements or excessive supervisory requirements. They argue NZ

offshore finance services companies are "much superior" to both

Panamanian financial services companies and Swedish credit unions, and

offer the option of registering as a NZ financial service provider (FSP) or

simply acquiring an existing one "off the shelf."

Plenty of customers

There have certainly been plenty of takers. Then-Commerce Minister

Simon Power said last year the Reserve Bank believed about 1,000 shell

companies incorporated in NZ over three years had been used to carry out

banking activities free of regulatory oversight and "many" seemed to be

undertaking fraudulent activities. Furthermore, Power said 143 NZ

registered companies were implicated, over a four year period, in criminal

activities overseas such as smuggling, money laundering and tax fraud

with NZ Police and the Customs Service receiving 134 enquiries about

them.

Following Power's revelations a Reserve Bank spokeswoman told

interest.co.nz the central bank had prevented "many" frauds occurring

overseas through the financial activities of NZ registered companies and,

with Companies Office assistance, had got a "significant" number of

companies expunged from the Companies Register.

Against this backdrop, the American owner of a now struck off NZ

registered firm, First Capital Savings & Loan Limited, last month pleaded

guilty to using the company to run a US$25 million Ponzi scheme from

Panama.

Among the more bizarre NZ registered financial entities still up and running

is the General Equity Building Society. With Australian and Hong Kong

links, it has claimed part ownership of potentially lucrative algae to

hydrocarbon intellectual property, and to hold almost US$5.5 billion of

equity through unnamed mines, gold, silver and granite ore.

Solution to the US Patriot Act? Why, New Zealand of course

Atrium says NZ is a "premier jurisdiction" for the establishment of a new

bank. Atrium says due to changes in most jurisdictions bank licenses are

very difficult to obtain. And even if you manage to get one, problems arise

due to regulations such as the US Patriot Act, which sets out that any

licensed bank must have an actual physical presence in the country of

licensing, with full time staff and day to day management.

The solution, says Atrium, is to register a NZ licensed company as a

Financial Service Provider (FSP).

"One refreshing exception is New Zealand, a highly respected jurisdiction

with a modern legal framework and rated the most business friendly nation

in the world by the World Bank in 2005," says Atrium.

"Banking services can be offered in and from New Zealand by different

types of entities, including but not limited to Registered Banks, Finance

Companies, Credit Unions and Building Societies. We focus on the New

Zealand Finance Company (Financial Services Provider) which is not

subject to supervision by the Reserve Bank of New Zealand and yet

entitled to offer banking services to its individual and corporate customers

worldwide."

"New Zealand is a premier jurisdiction for the establishment of a new

bank."

On its website the Reserve Bank warns caution should be exercised by

anyone considering doing any form of business with entities promoting

themselves as "New Zealand offshore finance companies", or using similar

descriptions, and that offer financial services either on-line or from

locations outside of New Zealand.

"No such category of entity is recognised under New Zealand law. The

entities involved are usually just registered in New Zealand as companies

or limited partnerships, and they have no special status. These entities are

not licensed or supervised as financial service providers by any New

Zealand authority. They are required to register a New Zealand address,

but this is usually that of a compliance agent, with the entities having no

real physical presence in New Zealand. These entities are often directed or

owned by persons who are not resident in New Zealand. Details about the

directors and ownership of these entities can be obtained by searching the

on-line database of the New Zealand Companies Office."

NZ unique as 'an international banking entity can be established without

capital requirements'

Atrium goes on to say that although there are several laws regulating

financial services businesses, NZ is "unique in the sense that an

international banking entity can be established without capital

requirements, qualification requirements or excessive supervisory

requirements."

Furthermore, it points out that if banking services aren't offered to the

public within NZ, the requirements of prospectus, supervisory trustee and

investment statements as set out in Part II of Securities Act 1978, don't

apply. Atrium adds that FSP's offering services to nonresidents operate

outside the Non-Bank Deposit Taker regulations. (Pictured right Panama

City, a key setting for NZ offshore finance companies. More detail on this

below).

"There are very few limitations on who can own a New Zealand Finance

Company, below are requirements: (a) No Capital Reserve Requirements -

Most banks will have to have 1 to 30 million dollars in reserves prior to

being issued a license. The NZFC does not require this. (b) Director and

Shareholders - Any residency is accepted and individuals can be of any

nationality. Foreign corporations can also be a shareholder in your NZFC.

(c) Minimum Shareholders - At least one shareholder is required."

Atrium's complete FSP incorporation package, including certified company

documents, company seal, registered office and resident agent, address

for service and address for communication, physical business address, all

relevant government filings, and registration as FSP, annual maintenance

fees, filing annual returns and corporate tax forms with NZ Registrar and

Inland Revenue, second set of statutory documents for bank account

opening purposes, introduction to Debit/Credit Card issuer, introduction to

a banking software provider, and DHL delivery of documents, can be yours

for less than €15,000 (about NZ$23,000), apparently within three weeks.

'Readymade finance companies' & the banks Atrium recommends

Atrium also offers "New Zealand Readymade Finance Companies duly

registered and licensed available for immediate delivery."

On top of this Atrium can incorporate NZ foreign trusts with the formation of

a trust including the preparation and execution of a standard Trust Deed

costing €2,400. There are other fees, including annual service fees, and

Atrium also offers a "full serviced" virtual office in NZ. This includes an

exclusive Auckland telephone number for €750 a year, and a €300 fee to

cover call diverting costs to your number outside NZ.

"Callers will dial - and pay for - a local Auckland number and you can

answer the incoming call anywhere in the world," says Atrium.

Atrium's website gives details for its registered office in Wilmington,

Delaware, London and Madrid, plus NZ "offices". The local address is at

office 2942 24B Moorefield Road, Johnsonville, Wellington. According to

Finda, this is merely a virtual office and PO Boxes. When interest.co.nz

called, the listed NZ phone number rang and rang, eventually giving a short

message in Spanish and hanging up.

Meanwhile, Atrium also lists banks it recommends to potential clients

including ANZ, "Kiwi, New Zealand,", the National Bank, Rabobank New

Zealand, and Westpac New Zealand.

A man from Panama

Another promoting the wonders of the NZ offshore finance company is

Zealand Financial Group LP, which was registered on the New Zealand

financial services providers register but has now been deregistered. Its

website attempts to block access from within NZ. Calls to what's described

as the company's Auckland office, apparently a serviced office located on

level 31 of Auckland's Vero Centre, were answered by a woman with an

American sounding accent (who had to put our calls on hold to answer

other calls) who said the firm also has an office in Panama (the website

also cites an office in the British Virgin Islands) and can establish offshore

NZ finance companies.

Asked whether a meeting could be set up with someone in NZ about

establishing a finance company, we were told a man named Magnusson

from Panama should be able to visit. Magnusson - Carl Michael

Magnusson - may not, however, be able to visit New Zealand anytime soon

as promised. He has been arrested in Panama on money laundering

charges.

Zealand says it offers "a complete range of services for the formation and

registration of a legally compliant FSP in NZ, with such firms able to

engage in banking activities such as taking deposits, and keeping,

investing and managing money, securities and investment portfolios on

behalf of third parties.

Zealand, which uses a kiwi in its website logo and says its parent is an

entity called Overseas Clearing Corporation, boasts that it can offer new

company formations with the name of your choice as well as entities “off

the shelf” for immediate delivery.

"We have Companies which have already been registered as members of

a Dispute Resolution Scheme (DRS) and thus authorized to offer services

to retail customers as well as Companies registered as FSPs but not

members of a DRS. The latter should be used for offering services to

Corporate clients, qualified/sophisticated investors, related Companies

etc."

NZ office needed to meet 'ever increasing demand'

A press release on Overseas Clearing Corporation's website dating from

October 27, 2010 entitled 'OCC Panama opens New Zealand Subsidiary

Office' says Zealand Financial Group will serve clients in 30 countries from

its new Auckland office, being opened to help meet "the ever increasing

demand" for NZ-based financial services company registrations and related

support services.

“Our New Zealand office will not only improve our efficiency when

registering Financial Service Providers in New Zealand on behalf of our

international clients, but it will also allow us to offer Company Management

services and a wider range of administrative support services from within

New Zealand” the press release quotes Magnusson, CEO of Overseas

Clearing Corporation, as saying.

The website lists Overseas Clearing Corporation's bankers as HSBC,

which has recently set aside US$700 million to cover fines and other costs

after a US Senate report criticised it for letting clients shift funds from

dangerous and secretive countries, and its auditor as Nexia International.

Meanwhile, another entity offering to establish NZ offshore finance

companies calls itself Freedom Offshore, saying of NZ offshore finance

companies; "Form alternative banks at a discount price!"Freedom Offshore

doesn't offer any specific pricing details. It suggests to clients they won't be

scrutinized by the NZ government so long as they don't admit any New

Zealanders as clients of offshore financial services companies and don't

have a NZ bank account for "alternative" banking channels.

NZ offshore finance company, with 'all the powers of an offshore bank,' is

'better than the Panama financial services company or the Swedish credit

union'

Freedom Offshore says it can provide "the knowledge and tools to legally

avoid all taxes" because everything financial will be done outside of NZ and

through alternative banking.

"And like most countries, NZ does not levy taxes on worldwide income. So

we assure that the buyers of our New Zealand Offshore Finance Company

get the most monetary freedom possible," says Freedom Offshore.

"You may want to use a Foundation or a Panama Transaction Processing

Company to operate the non-New Zealand offshore accounts. These do

the banking functions under license from the Panama government and on

behalf of the New Zealand offshore financial services company

(NZOFSC)."

"If you have come across other structures such as the Panama financial

services company or the Swedish credit union, you need to realize that the

New Zealand offshore finance services company is much superior to both

the Panamanian FSC and superior to the Swedish CU. While the

Panamanian FSC is usable for exchangers and for those creating an

ecurrency, it does not have anywhere near the power of the NZOFSC

because the NZOFSC has all the powers of an offshore bank, whereas the

PFSC is a lot more limited."

"With the NZOFSC you can take deposits from the public and make loans,

just like a bank does. While the Swedish Credit Union also allows this it is

limited to only 1000 customers. But the New Zealand Offshore Financial

Services company is unlimited in the amount of customers it can have. But

if you want the PFSC or the SCU we can help you obtain one of those

structures also very inexpensively. Again, if you are looking for one for your

own alternative banking needs that is already set up, we can point you to

the very best one," says Freedom Offshore.

Yet another entity, calling itself OffshoreBankers, says it has been

designed as an "independent resource for you, the international offshore

banker, so that we can share information within the industry about all things

related to offshore banking." Its website provides information about NZ

FSPs saying they can be used to offer financial services to clients of any

nationality and resident anywhere in the world and points to Zealand

Financial's website for how one can be used.

And another, Slogold Group, whose website lists US, UK and Panama

phone numbers, touts NZ offshore finance companies alongside offshore

Belize brokerage, forex and lending companies, and offshore Mauitius

brokerage and forex.

NZ regulations mostly have 'little or no impact'

A further website, in the name of Offshore Legal Associates and featuring a

Panama Law email address, includes detailed information about the merits

of NZ FSPs, but carries the heading; "This is old and out of date

information kept here only for archive purposes."

Yet another entity, Sovereign Management & Legal Ltd, says it provides

legal and other services through its Panama lawyer associates and outlets

in other jurisdictions like Belize and Hong Kong. Sovereign also touts the

benefits of the NZ offshore finance company saying they can operate in a

similar way to a fully licensed bank, even though the word “bank” can't be

used in the name.

"Words like 'Savings and Loan', 'Depository' and even 'Bancorp' are all

permissible," says Sovereign.

Only banks registered with the Reserve Bank are allowed to call

themselves NZ banks. And even though numerous entities that have been

registered with the Companies Office, now run by the new Ministry of

Business, Innovation and Employment, have used "Bancorp" in their

trading names, they're not allowed to under the Reserve Bank of New

Zealand Act. The Reserve Bank issued a warning on the use of the

"Bancorp" name earlier this year outing 13 entities doing this.

However, Sovereign says even though offshore finance companies'

activities are regulated by several acts, users of them shouldn't be worried.

"The requirements are not onerous and in most cases have little or no

impact and in fact should provide potential clients of a properly run OFC

with a high degree of comfort, while at the same time the OFC being able

to provide a high degree of confidentiality due the fact that the Reserve

Bank does not act in any overseeing capacity."

The government's counter moves

To counter the abuse of NZ's simple and cheap company registration

system, the government has introduced the Companies and Limited

Partnerships Amendment Bill to Parliament. The Bill will require NZ

companies to either have a NZ resident director or a resident agent and,

the Government says, provide for "improved ability" to de-register

companies and limited partnerships for overseas criminality.

Commerce Minister Craig Foss (pictured right) says the Bill aims to crack down on overseas-based people and entities abusing "one of the most red-tape free company registration systems in the world", without actually making it harder to register a company in NZ. This is because the government is committed to "maintaining the ease at which people can set-up a company." See more from Foss in Alex Tarrant's story here.

The World Bank and International Finance Corporation have ranked NZ the easiest of 183 countries in which to start a business. Other overseas controlled entities to trade off the back of NZ's good reputation - such as City Savings Bank - have highlighted Transparency International's Corruption Perceptions Index ranking NZ as least corrupt country in the world.

The Companies Office itself points out: "Starting a company online (incorporating) is as simple as reserving your company name (NZ$10.22), completing the incorporation application (NZ$153.33) and returning your signed consent forms."

Other steps the government's taking to try and improve the regulation of NZ trust and company services providers include the Anti-Money Laundering and Countering Financing of Terrorism Act, which is aimed at improving the collection of information on beneficial interests to assist with the investigation and prosecution of serious crimes, and is due for full implementation next June. In the meantime NZ has been dumped from a European Union white list providing guidance for EU banks and financial institutions about countries with EU equivalent money laundering and anti

terrorist financing laws.

Michalis Rokas, the Charge d'Affaires for the EU delegation in Wellington, recently told Associated Press that there are "significant gaps in New Zealand legislation, especially concerning the registration and supervision

of companies."

A broader government "programme of work", aimed at cracking down on the misuse of NZ’s companies register, includes the development of a risk assessment framework to identify risks on the Companies Register, enhanced monitoring of company registrations, and improvements to information sharing between the Companies Office and Inland Revenue Department to identify and risk assess inactive companies.

Time will tell whether the government succeeds or the offshore finance company peddlers find ways around and through the new regulations.

Source:

http://www.interest.co.nz/category/institutions/general-equity-building-society

 

Property & Assets

Premises :                    The Subject operates from the verified heading address consisting of an administrative office.

Branches :                    None reported.

 

 

SUMMARIZED COUNTRY RISK

 

Gross Domestic Products (GDP) & Economic Overview

 

Central bank :                                        Reserve Bank of New Zealand

Reserve of foreign exchange & gold :       US$ 20.562 billion

Gross domestic product - GDP :             US$ 180.548 billion

GPP (Purchasing power parity) :             126.628 billion of International dollars

GDP per capita - current prices :             US$ 40,454

GDP - composition by sector :                agriculture: 4.7%

industry: 24%

services: 71.3%

Inflation :                                               2009: 2.1%

2010: 2.3%

2011: 4%

Unemployment rate :                              2009: 6.1%

2010: 6.5%

2011: 6.5%

Public debt

(General Government gross debt as

a % GDP):                                            2009: 26.1%

2010: 32.3%

2011: 37%

Government bond ratings :                      Standard & Poor's: AA+/Stable/A-1+

Moody's rating: Aaa

Moody's outlook: STA

Market value of publicly traded

shares:                                                 US$67.061 billion

Largest companies in the country :          Westpac Limited, Transpower, Fletcher Building Limited, National Bank of New Zealand, Fonterra Co-Operative Group Ltd, Air New Zealand Limited, The Warehouse Group Limited, Progressive Enterprises Ltd

 

Trade & Competitiveness Overview

 

Total exports :                                       US$33.24 billion

Exports commodities :                          Dairy products, meat, wood and wood products, fish, machinery

Total imports :                                       US$31.11 billion

Imports commodities :                            Machinery and equipment, vehicles and aircraft, petroleum, electronics,

textiles, plastics

Export - major partners :                        Australia 22%, US 11.5%, Japan 9.2%, China 5.3%, UK 4.6%

Import - major partners :                         Australia 20.7%, China 13.4%, US 9.7%, Japan 9.5%, Singapore 4.9%,

Germany 4.7%

FDI Inflows :                                          2008: US$4,598 million

2009: US$-1,293 million

2010: US$561 million

FDI Outflows :                                        2008: US$462 million

2009: US$-308 million

2010: US$589 million

Best countries for doing business :          3 out of 183 countries

Global competitiveness ranking :             25 (ranking by country on a basis of 142, the first is the best)

 

Country and Population Overview

 

Total population :                                   4.37 million

Total area :                                            270,467 km2

Capital :                                                Wellington

Currency :                                             New Zealand dollars (NZD)

Internet users as % of total

population:                                            83%

 

PAYMENT HISTORY

 

Purchase Term

Local :                                      None

International :                             None

 

Sales Term

Local :                                      None

International :                             None

 

Trade Reference/ Payment Behaviour

 

Comments :                              As local and international trade references were not supplied, the Subject's

payment track record history cannot be appropriately determined.

Investigation Note

Sources :                                  Official and local business sources


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.61.50

UK Pound

1

Rs.99.49

Euro

1

Rs.84.88

 

 

INFORMATION DETAILS

 

Report Prepared by :

SDA

 

 

RATING EXPLANATIONS

 

RATING

STATUS

 

 

PROPOSED CREDIT LINE

>86

Aaa

Possesses an extremely sound financial base with the strongest capability for timely payment of interest and principal sums

 

Unlimited

71-85

Aa

Possesses adequate working capital. No caution needed for credit transaction. It has above average (strong) capability for payment of interest and principal sums

 

Large

56-70

A

Financial & operational base are regarded healthy. General unfavourable factors will not cause fatal effect. Satisfactory capability for payment of interest and principal sums

 

Fairly Large

41-55

Ba

Overall operation is considered normal. Capable to meet normal commitments.

 

Satisfactory

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

 

Small

11-25

Ca

Adverse factors are apparent. Repayment of interest and principal sums in default or expected to be in default upon maturity

 

Limited with full security

<10

C

Absolute credit risk exists. Caution needed to be exercised

 

 

Credit not recommended

----

NB

New Business

----

 

This score serves as a reference to assess SC’s credit risk and to set the amount of credit to be extended. It is calculated from a composite of weighted scores obtained from each of the major sections of this report. The assessed factors and their relative weights (as indicated through %) are as follows:

 

Financial condition (40%)            Ownership background (20%)                 Payment record (10%)

Credit history (10%)                    Market trend (10%)                                Operational size (10%)

PRIVATE & CONFIDENTIAL : This information is provided to you at your request, you having employed MIPL for such purpose. You will use the information as aid only in determining the propriety of giving credit and generally as an aid to your business and for no other purpose. You will hold the information in strict confidence, and shall not reveal it or make it known to the subject persons, firms or corporations or to any other. MIPL does not warrant the correctness of the information as you hold it free of any liability whatsoever. You will be liable to and indemnify MIPL for any loss, damage or expense, occasioned by your breach or non observance of any one, or more of these conditions

This report is issued at your request without any risk and responsibility on the part of MIRA INFORM PRIVATE LIMITED (MIPL) or its officials.