View original document

The full text on this page is automatically extracted from the file linked above and may contain errors and inconsistencies.

UNITED STATES OF AMERICA
BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM
WASHINGTON, D.C.
and
THE ACTING SUPERINTENDENT
OF BANKS OF THE STATE OF NEW YORK
NEW YORK, NEW YORK

>

In the Matter of
BANCO ATLANTICO,
Barcelona, Spain

)
)
)
)
)
)
)
)
)
)

S.A.

and
BANCO ATLANTICO,
New York Agency
New York, New York

S.A.

WHEREAS, in recognition

Docket No. 99-O 10-B-FB
99-O 10-B-FA
Cease and Desist Order
Issued Upon Consent

of their common goal to maintain and improve the overall

condition of and to ensure compliance

with all applicable federal and state laws, rules, and

regulations by the agency located in New York, New York (the “New York Agency”) of Banco
Atlantico, S.A., Barcelona, Spain (“Banco”), Banco, on its own behalf and on the behalf of the
New York Agency, the Board of Governors of the Federal Reserve System (the “Board of
Governors”)

and the New York State Banking Department

(the “Banking Department”)

have

mutually agreed to enter into this Consent Cease and Desist Order (“Order”);

WHEREAS, Mr. Antonio Sanchez-PedreAo
Director of Banco, is duly empowered

Martinez, in his capacity as Managing

to execute this Order, and to bind Banco in full to its

terms, and has executed the same after having advised all of the members of the board of
directors of Banco of the content of and of his execution of the Order;

WHEREAS, on May 27, 1999. the board of directors of Banco, at a duly constituted
meeting, after having reviewed the Order, will adopt a resolution ratifying in full the action taken
by the Managing Director of Banco. to enter into this Order on behalf of Banco and the New
York Agency consenting to compliance by Banco and the New York Agency and their
institution-affiliated

parties, as defined in sections 3 (u) and 8 (b) (4) of the Federal Deposit

Insurance Act, as amended (12 U.S.C. 18 13 (u) and 1818 (b) (4)), and their affiliates, as defined
in General Regulations
institution-affiliated
parties”):

of the Banking Board Part 11 (3 N.Y.C.R.R.

parties and affiliates collectively

Part 11) (hereinafter

referred to as “institution-affiliated

(1) to comply with each and every provision of this Order; (2) waiving the issuance of

a notice of charges on any matter set forth in this Order; (3) waiving a hearing for the purpose of
taking evidence on any matter set forth in this Order; (4) waiving any and all rights to contest the
issuance of a cease and desist order by the Board of Governors pursuant to 12 U.S.C. 18 18 or by
the Banking Department

pursuant to section 39 of the New York State Banking Law; (5) waiving

any and all rights to judicial review of this Order; and (6) waiving any and all rights to challenge
or contest the validity of the provisions of this Order; and

WHEREAS, the Secretary of the board of directors of Banco will formally certify the
review, deliberation,

and action taken by the board of directors ratifying the execution of the

Order by the Managing Director, and will cause the same to be delivered promptly to the Federal
Reserve Bank of New York (“Reserve Bank”) and to the Banking Department;

NOW, THEREFORE,

before the taking of any testimony or adjudication

any issue of fact or law herein, and without this Order constituting

an admission of any

allegation made or implied by the Board of Governors or the Banking Department
with this proceeding,

of or finding on

and solely for the purpose of settlement of this proceeding

in connection
without a

protracted or extended hearing or testimony and pursuant to the aforesaid resolution:

2

IT IS HEREBY ORDERED that Banco, the New York Agency and their institutionaffiliated parties cease and desist and take affirmative action as follows:

Management

Review

1.

Within 45 days of this Order, Banco shall engage a qualified independent

consultant to perform a review of management

and personnel responsible

and business activities of the New York Agency.
the organizational

for all functional areas

The review shall focus on an assessment of

structure of the New York Agency, including reporting lines, duties performed

by each officer and employee, and the ability of that person to perform competently

his or her

assigned duties.

of a

management

The primary purpose of this review shall be to aid the development

structure staffed by qualified and trained personnel suitable to the needs of the New

York Agency.
Department.

The scope of the review shall be approved by the Reserve Bank and the Banking
In this connection,

will acknowledge

in its engagement

that all substantive information,

letter with Banco, the independent

consultant

including work papers, programs and

procedures related to the review will be provided to the Reserve Bank and the Banking
Department

upon request.

the Banking Department
engagement

Prior to the commencement

of the engagement,

shall receive a copy of the engagement

letter shall, at a minimum,

the Reserve Bank and

letter indicating its terms. The

provide that the independent

consultant will prepare a

report to the board of directors of Banco containing its findings and recommendations
the independent

and that

consultant will forward a copy of the report to the Reserve Bank and the

Banking Department.

Compliance
2.

Program
Within 30 days of this Order, Banco and the New York Agency shall jointly

complete a written compliance program for the New York Agency designed to ensure
compliance
requirements

with all applicable federal and state banking laws, regulations,

and supervisory

including this Order, and shall submit the program to the Reserve Bank and the

Banking Department.
comprehensive
management

This program shall include, at a minimum,

compliance

policies and procedures,

and staff, and designation

responsible

for the daily coordination

regulations

by the New York Agency.

independent

testing of compliance

qualified: trained, and experienced

a compliance

the establishment

of

training program for

of a position or positions within the New York Agency
and monitoring

of compliance

with all applicable rules and

The compliance program shall also provide for

with all applicable rules and regulations
third parties, such as independent

to be conducted by

public accountants

or

specialists in this subject matter, who are not, in any manner, affiliated with Banco or the New
York Agency.

Regulatory
3.

Reports
Within 30 days of this Order, Banco and the New York Agency shall jointly

submit to the Reserve Bank and the Banking Department written policies and procedures
designed to ensure that future regulatory reports submitted to the Board of Governors, the
Reserve Bank and the Banking Department are filed in an accurate manner.

The procedures

shall include. without limitation, corrective steps to ensure that all required reports hereafter filed
by Banco and the New York Agency accurately reflect the institution’s financial condition on the
dates for which such reports are filed, and that all records indicating how such reports are
prepared are adequately maintained

for subsequent supervisory review.

Statutory Compliance
4.

The New York Agency shall implement comprehensive

controls and procedures

to address and correct violations of law and regulations noted in the Report of Examination
June 30, 1998, and ensure compliance
and (c) of the Banking Department

with section 322.1 (a) (2) and (3) and section 322.5 (b)

Superintendent’s

Regulations

(3 N.Y.C.R.R.

and (3) 322.5 (b) and (c)); and section 51.3 of the General Regulations
N.Y.C.R.R.

51.3).

as of

322.1 (a) (2)

of the Banking Board (3

Internal Audit
5.

Within 30 days of this Order, Banco and the New York Agency shall jointly

submit to the Reserve Bank and the Banking Department a written audit program for the New
York Agency that includes. at a minimum:
(a)

procedures that are consistent with generally accepted U.S. auditing

(b)

procedures that are comprehensive

standards;

the submission

in scope and frequency and provide for

of formal written reports to the audit committee
(c)

include compliance
(d)

of Banco;

procedures to ensure that the scope of the audit function is enhanced to
with all applicable federal and state regulations;
risk assessments to ensure that audits of critical or high-risk areas are

performed with reasonable frequency, and the assignment of ratings or expression of opinion as
to the adequacy, effectiveness,

and efficiency of the internal control environment

of each

function reviewed;
(e)
implementation

to respond to audit findings and

of corrective actions; and
(0

committee

procedures for management

a requirement

for the annual review of the audit program by the audit

of Banco to ensure that the audit program is revised to reflect changes in the

organizational

and business environment,

including the adoption of evolving industry best

practices.

Action Plan
6.

Within 60 days of this Order, Banco and the New York Agency shall jointly

submit to the Reserve Bank and the Banking Department

an enhanced written action plan

designed to ensure that the necessary steps are being taken to improve the internal controls and
risk management

functions at the New York Agency and to address all criticisms of the New

York Agency set forth in the Report of Examination

5

as of June 30, 1998. The written plan,

which shall include target completion

dates, shall describe, at a minimum,

the actions that will be

taken to:
(a>

enhance management

information

(b)

strengthen internal recordkeeping

systems to ensure the integrity of data;
and internal control functions,

including, but not limited to, corrective steps to maintain segregation
Agency and full implementation

of duties in the New York

of corrective measures concerning the chart of accounts,

suspense liability accounts, proxies for transaction accounts, improper posting of assets,
improper creation of time deposit accounts, general ledger imbalances and unfunded accounts,
non-performing
administration

and non-accrual

loans, data input access to historical records, security

and systems access, funds transfers, deal tape-recording

telex test keys and S.W.I.F.T. agreements,

physical vault security and inventory, return mail,

dormant and inactive accounts, Bank Secrecy Act documentation
compliance

and training, and screening for

with the regulations of the Office of Foreign Assets Control;
(4

management

system, deal resolutions,

upgrade the management

information

reports submitted to senior

at Banco and the New York Agency to ensure that management

appropriate information

that enables it to manage the business risks of the activities of the New

York Agency and to correct any weaknesses
(d)

is receiving

and deficiencies;

update and test the New York Agency’s recovery plan and test all portions

of the disaster recovery plan;
(e>

review procedures at the New York Agency for documenting

analyses and ensure that such documentation
(0

is complete; and

develop or enhance written policies and procedures to reflect current or

improved operating practices for critical departments

7.

credit

of the New York Agency.

Within 15 days after the end of each month following the issuance of this Order,

Banco and the New York Agency shall jointly furnish to the Reserve Bank and the Banking

6

Department

written progress reports detailing the form and manner of all actions taken to ensure

compliance

with this Order, and the results thereof.

8.

Banco shall, and shall cause the New York Agency to, comply with each and

every provision of Part 5 of the General Regulations

of the Banking Board titled “Internal and

External Audits at Branches and Agencies of Foreign Banking Corporations.”

Communications
9.

All communications

regarding this Order shall be sent to:

(4

Mr. Christopher J. McCurdy
Senior Vice President
Federal Reserve Bank of New York
33 Liberty Street
New York, NY 10045

(b)

Mr. Robert H. McCormick
Deputy Superintendent of Banks
New York State Banking Department
2 Rector Street
New York, NY 10006

(4

Mr. Aldulmohsen Y. Al-Hunaif
Chairman of the Board
Banco Atlantico, S.A.
Avenida Diagonal, 407 bis
08008 Barcelona, Spain

(4

Mr. Antonio Sanchez-Pedreiio
Managing Director
Banco Atlantico, S.A.
Gran Via 48
28013 Madrid, Spain

(e>

Mr. Olimpio Fernandez Feliz
International General Manager
Banco Atlantico, S.A.
Gran Via 48
28013 Madrid, Spain

7

Martinez

Ms. Sheila M. Donovan
Senior Vice President and General Manager
Banco Atlantico? S.A. - New York Agency
62 William Street
New York, NY 10005
10.

The provisions of this Order shall be binding on Banco and the New York Agency

and each of their institution-affiliated

parties in their capacities as such, and their successors and

assigns.

11.

Each provision of this Order shall remain effective until such time as any

provision of this Order shall have been stayed, modified, terminated,

suspended,

or set aside by

the Board of Governors and the Banking Department.

12.

The provisions of this Order shall not bar, estop, or otherwise prevent the Board

of Governors, the Reserve Bank, the Banking Department,
department,

or any federal or state agency or

from taking any other action affecting Banco or the New York Agency, or any of

their current or former institution-affiliated

parties, or their successors or assigns.

8

Notwithstanding

13.

and the Banking Department

any provision of this Order to the contrary, the Reserve Bank
may, in their sole discretion, acting jointly, grant written extensions

of time to Banco and the New York Agency to comply with any provision of this Order.

By order of the Board of Governors of the Federal Reserve System and the New York State
effective this 3

Banking Department,

C-7
W
ti
WI&&
\,c
Amonio Sanchez-PedreAo
Managing Director
5bt

Date:

[ j gt( ‘i

I ‘i

,

1999.

Board of Governors of the
Federal Reserve System

Banco Atlantico, S.A.
Barcelona, Spain

By:

day of Uw

By:

1 ‘*i bj Lrj

.A

mdb
M

Martinez

?a
aJbcrr r

dcV.

ficfi~~j Secretary to the Board
Date:

Q&.&_

u

3, mp

Banco Atlantico, S.A.

New York State Banking Department

By:

By:

:
Senior Vice President and
General Manager, New York

LZ2EE%$L~
Deputy Superintendent

of Banks

A4LfiS-J