Bermuda has introduced, with effect from 1 November 2004, legislation to regulate insider trading and market manipulation. The new measures are contained in the Criminal Code Amendment Act 2004 (119 Kb PDF) and are referred to collectively as the “New Act”.
It is important to note that the New Act was not introduced as a result of any loss of investor confidence in the Bermuda markets or great outcry on the part of the public in Bermuda about perceived abuses by company directors or insiders. As the Minister of Finance acknowledged when announcing the measures, there is very little anecdotal evidence of insider trading or market manipulation in the Bermuda market.
The New Act is a response to several factors both inside and outside Bermuda. Since its establishment in 1992, the BSX has been an important driver for the introduction of laws to regulate the securities market in general conformity with IOSCO principles. In addition, as the KPMG Report acknowledges, the BMA has long been conscious that the absence of any criminal law relating to insider trading and other market abuses undermined the efforts of Bermuda to present itself as a model of sensible offshore regulation.
The KPMG Report in 2000 recommended that Bermuda adopt insider trading and market manipulation legislation, and this mild criticism appears to have provided the necessary incentive for the Bermuda government to introduce the new laws. Nevertheless the heavy penalties in the New Act are perhaps some indication of Bermuda’s wish to show that it is fully onside in its efforts to fight financial crime.
The three new provisions are based squarely on English legislation and can be summarised as follows.
The existing offence of “making false statements to prospective investors” has been replaced with a new offence of “misleading statements and practices” derived from section 397 FSMA. This offence carries a maximum penalty on conviction on indictment of a fine of $100,000 or five years imprisonment or both. The offence can only be committed in Bermuda.
The new offence of “market manipulation” is contained in section 405A, which is loosely based on the concept of “market abuse” in section 118 FSMA, but there are some significant differences from the English legislation. Most notably, the offence of market manipulation can be committed without any requirement that the relevant “course of conduct” involves the use of non-market information, and there is no requirement that the course of conduct would give a regular user of the market a false or misleading impression. The offence can only be committed in Bermuda. The maximum penalties are the same as for “misleading statements and practices” under Section 405.
The new offence of “insider trading” is created by replicating Part V of the CJA in Bermuda with minor modifications. The offence created by Section 405 B is the same as the offence created by Section 52 of the CJA, except that the Bermuda offence may only take place in the course of a transaction on a recognised stock exchange, and does not extend to transactions where one of the parties is dealing through a professional intermediary or in the “over the counter markets”. The maximum penalty on conviction on indictment is a fine of $175,000 or seven years imprisonment or both. Curiously, the New Act does not replicate Section 62 of the CJA dealing with territorial scope. Bermuda’s criminal law is territorial in its extent and normally no offence is committed unless it is committed within the jurisdiction. This leaves open the intriguing possibility that the territorial reach of the Bermuda Act is more limited than the English Act.
These new provisions are being docked alongside a somewhat out of date investor protection regime. The Companies Act does not regulate company insiders as such. Prior to the enactment of the New Act the Criminal Code did not contain offences dealing with market manipulation or the creation of a false market in securities. In this regard, it should be noted that one of the consequences of the codification of Bermuda’s criminal law has been that common law offences are not available to prosecuting authorities.
The Investment Business Act 2003 did not create any offences relating to market abuse, although the code of conduct made under the IBA proscribes “market manipulation” and certain unfair practices such as “churning” and “front running”. Breach of the code of conduct can have regulatory consequences for a licensed investment provider, but does not constitute a criminal offence under the IBA.
The New Act demonstrates Bermuda’s continuing commitment to high standards of securities regulation, and fills an important gap in the powers of the regulatory and prosecuting authorities. However, given the size and nature of the Bermuda securities market, it seems unlikely that the New Act will result in many prosecutions.
The greater significance of the New Act lies elsewhere, in the field of regulatory international cooperation. The BMA has power to cooperate with foreign regulatory authorities and will now be better able to cooperate in the investigation and prosecution of financial crime.
There is another important consequence. The criminalisation of market manipulation and insider trading creates new offences which are “relevant offences” for the purposes of the Proceeds of Crime Act, and brings them within the scope of Bermuda’s anti-money laundering efforts.