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For Release on Delivery
9:30 A.M. EDT
September 13, 1991

Testimony by
Robert P. Forrestal
President
Federal Reserve Bank of Atlanta
before the
Committee on Banking, Finance and Urban Affairs
United States House of Representatives
September 13, 1991







FEDERAL RESERVE BANK OF ATLANTA TESTIMONY
re:
BANK OF CREDIT AND COMMERCE INTERNATIONAL
AND THE NATIONAL BANK OF GEORGIA

INTRODUCTION
Mr.

Chairman and members of the Committee,

I am pleased to

appear today to discuss with you the role of the Federal Reserve
Bank of Atlanta in the supervision of the Florida offices of the
Bank

of

Credit

supervision

of

and
the

Commerce
NBG

International

Financial

(BCCI) , and

Corporation,

holding company of the National Bank of Georgia
My

remarks

will

first

address

BCCI.

the

in

parent

the
bank

(NBG).

Since

the

previous

witnesses have set forth the supervisory and regulatory framework
within which the Federal Reserve System operates with respect to
its

supervision

of

international

branches

and

agencies,

I will

therefore confine my remarks regarding BCCI to the Atlanta Reserve
Bank's supervision and regulation of B C C I 's offices in Miami, Boca
Raton, and Tampa, Florida.




HISTORY OP BCCI IN THE SIXTH FEDERAL RESERVE DISTRICT
The BCCI-Miami agency opened on March 15, 1982; the Boca Raton
agency opened on September 12, 1983; and the Tampa agency opened on
June

29,

1984.

Each

of

these

offices

was

licensed

by

the

Comptroller's Office of the Department of Banking and Finance of
the State of Florida.

These were not the initial entries by BCCI

into the United States, as its first office was opened on September
1, 1981, in San Francisco.

Other offices in Los Angeles (February

7, 1983) and New York (April 16, 1984) were also opened.
BCCI

also

had

an

administrative

office

in

supervised Latin American and Caribbean activities,
back

office

support

administrative

office

to

the

three

was

permitted

Florida
under

Miami

which

and provided

agencies.

Florida

law

The
and

was

supervised by the Florida Department of Banking and Finance.
The Miami agency managed and coordinated the activities of the
Tampa and Boca Raton offices, including regulatory reporting to the
Federal Reserve.

From the opening of the BCCI-Miami office,

the

Atlanta Reserve Bank carried out its supervisory responsibilities
pursuant to the International Banking Act of 1978.

As was the case

with other Florida agencies under that Act, our responsibility as
the

residual

supervisor

of

the

State-licensed

agencies

was

essentially to assure that the BCCI Florida offices received timely
examinations from the licensing authority, the State of Florida.
During
examinations

this
in

time,
a

our

limited

examiners

manner.

Our

participated
participation

in

these

normally

consisted of a one or two day visitation of the agency, in which we

3




conducted a review of financial reports submitted to the Reserve
Bank,

and

a

review

of

compliance

including the Bank Secrecy Act.

with

federal

banking

laws,

These visitations coincided with

the State's examinations and during the visitations, our examiners
learned the State's preliminary findings.
compliance

visit,

detailing
Copies

their

of

responses

the
were

Reserve

findings
State's

and

final

forwarded

Federal Reserve System.

Bank

to

examiners

the

State's

report
the

After conducting the

of

wrote

a

memorandum

preliminary

examination

appropriate

results.

and

offices

B C C I 's

within

the

Irregularities in compliance with the Bank

Secrecy Act were detected at various times during our visitations
and resulted in two criminal referrals, which are described below.
In

1983,

the

Treasury

Department

referred

numerous

institutions, including BCCI-Miami, to our attention after finding
technical deficiencies in their reporting of transactions subject
to the Financial Recordkeeping Act.

The deficiencies

improper completion of forms designed to report

concerned

individual

cash

transactions of $10,000 or more.

We found additional technical

compliance problems

in a visit

at BCCI-Miami

in

1984,

in which

examiners noted the agency had failed to file currency transaction
forms for three cash transactions over $10,000.
the forms during the examination.
technical

problems,

laundering.
action.

and

did

In each instance,
In

examination,

March

1985,

Reserve

Both cases represented isolated

not

visiting

examiners

4




raise

suspicions

of

money

agency management took corrective

while

Bank

The agency filed

during
detected

the

State's

suspicious

transactions
becoming

carried

aware

of

out

the

by

a

customer

transactions,

business with the customer.

of

BCCI-Miami.

the

agency

To our knowledge,

After

ceased

doing

this customer has

not been implicated in subsequent indictments of B C C I .
Following the receipt in August,
1985,

final

Report

of

Examination

continued asset problems,

1985,
of

of the State's March

BCCI-Miami

which

noted

the Atlanta Reserve Bank conducted an

independent examination of the Miami office in October, 1985.

The

examination revealed a significant deterioration in asset quality.
However, no further evidence of suspicious transactions was noted
at the time.

As a result of the deterioration in asset quality,

the Atlanta Reserve Bank requested BCCI begin quarterly reporting
on its classified assets.
While

participating

in an April

1987

examination

of

BCCI-

Miami, examiners discovered possible money laundering transactions
that appeared to be structured to evade reporting requirements.
The transactions were detected

in a review of checks

and money

orders sent from BCCI-Panama to BCCI-Miami for payment.
The following circumstances prompted examiners'
BCCI-Miami

frequently

received

such

deposits

from

suspicions.
BCCI-Panama,

consisting of 300 to 500 individual money orders totaling $300,000
and more.

These money orders were all purchased from institutions

in the New York City area and were issued
stamped

payable

endorsements

to

ever

the order of one
appeared.

in bearer

account

The purchasers

number.




then

No

other

of the money

order

wrote in their name and address and the date purchased.

5

form,

The same

handwriting appeared for different names and different addresses.
Some money orders bore sequential numbers but were given different
purchase

dates.

facilitate

These

a money

transactions

laundering

appeared

operation.

to

A

be designed

criminal

to

referral

concerning the activities discovered at the Miami agency was filed
with the U. S. Attorney's office in Miami, and the Federal Bureau
of Investigation in North Miami Beach on May 18, 1987.
of

the

Board

of

Governors

copied

the

referral

to

The staff

the

Internal

Revenue Service, Washington, D.C. on June 5, 1987.
In

October,

indictments
laundering.

1988,

against
In

the

BCCI

connection

U.S.

Attorney

and

several

with

the

in

Tampa

employees

indictments,

issued

for
U.S.

money
Customs

agents searched the offices of BCCI in Florida over the weekend of
October 8.
Reserve

Bank

examiners

entered

the Miami,

Boca

Raton,

and

Tampa agencies to monitor liguidity and review operations in the
week

following

the

search

by

law

enforcement

officials,

and

remained on-site for several weeks until the situation stabilized.
Our efforts were part of a System review of all of B C C I 's U.S.
offices.

During this period, activities resulting in the Atlanta

Reserve Bank's second criminal referral were discovered.
Reserve

examiners

detected

two

separate

series

transactions while on-site at BCCI-Boca Raton.
similar to the scheme detected in Miami in 1987.

of

Federal

suspicious

Both cases were
Our ability to

investigate the suspected schemes was limited because many original
records had been seized by law enforcement authorities

6




in their

search.

The

second criminal

1988, with the U.

referral was

filed on November

S. Attorneys in Tampa and Miami,

7,

and the FBI.

The staff of the Board of Governors sent a copy of the referral to
the IRS, Washington, D.C. on November 14, 1988.
Copies

of

workpapers

and

documents

supporting

the

two

referrals were provided in response to a subpoena from the U.S.
Attorney in Miami on February 27,
have

continued

to

cooperate

with

1989.
law

Reserve Bank personnel
enforcement

authorities,

including the U.S. Attorney, the Federal Bureau of Investigation,
and the Internal Revenue Service, on matters relating to B C C I .
June 12,
the

1989,

U.S.

the Reserve Bank received a second subpoena,

Attorney

in

Tampa,

Florida,

requesting

relating to BCCI, the National Bank of Georgia
companies.

all

On

from

records

(NBG), and related

All information was supplied as requested.

As a result of the System's review of B C C I 's U.S. operations
in 1988,

a cease and desist order against BCCI was issued by the

Board of Governors on June 12, 1989, requiring BCCI to strengthen
U.S. operations and enforcing compliance with the Bank Secrecy Act.
The Reserve Bank conducted an independent examination of BCCI-Miami
as of September 30, 1989, to assess the condition of the agency and
determine compliance with the Board's order.

This examination was

coordinated with other Reserve Banks' examinations of B C C I 's U.S.
offices.
weaknesses

Examiners noted significant asset quality problems, and
in credit administration,

audit function.

7




internal

controls,

and the

The need for further examination of B C C I 's Florida offices was
eliminated

when

September,

the

Tampa

and

Boca

Raton

offices

closed

1989, and the Miami agency closed in January,

in

1991.

RESERVE BANK'S SUPERVISION OF NBG
Application History of NBG
Ghaith
interest

Pharaon,

in NBG

a

Saudi

in 1978,

national,

acquired

and continued to acquire

until by December 3 0 , 1980,
shares.

Arabian

a

stock

in NBG

he owned 98.6% of total outstanding

Because NBG was a national bank, the Comptroller of the

Currency (OCC) was its primary regulator.

According to information

supplied by the Office of the Comptroller of the Currency
Pharaon

60%

purchased

numerous

the

individuals,

tender offers.

shares
through

in NBG

from

direct

Bert

Lance

negotiations

(OCC),

and

and

other

through

A change of ownership notice was filed with the OCC

on August 7, 1978.

The Reserve Bank was not a party to this notice

because NBG was not yet owned by a holding company.
Pharaon incorporated GRP, Inc. in Georgia in March,
the purpose of forming a bank holding company.

1981, for

The Reserve Bank

learned of Pharaon's intent and requested information regarding his
financial

strength

and

business

activities.

No

negative

information was received.
Pharaon's banking interests first came under the jurisdiction
of the Atlanta Reserve Bank in July, 1981, when GRP, Inc., filed an
application

to

become

a

bank

holding

company

by

acquiring

existing bank holding company and its bank subsidiary —
located in Cobb County,

Georgia.

8




an

not NBG —

The Reserve Bank approved the

application in October,

1981, based on the following factors:

1)

the positive impact of Pharaon's ownership on his existing banking
interests,

as evidenced by the O C C 's recognition of the improved

condition of NBG, and Pharaon's injection of $3 million to improve
its capital; and 2) Pharaon's ability to repay debt associated with
the

acquisition,

company.

and

Pharaon's

provide

continued

financial

statement

support

to

showed

a

the
net

holding
worth

in

excess of $100 million, not including the bulk of his assets which
were

in

Saudi

acquired

the

Arabia.

Pursuant to

Cobb County bank,

the

and thus,

application,
became

GRP,

Inc.

subject to the

Reserve Bank's supervision.
The

Federal

Reserve

regulation responsibility
began in November,
his

stock

Bank

of

Atlanta's

supervision

for N B G 's parent bank holding

and

company

1981, when Pharaon filed applications to place

in NBG under his existing bank holding

Inc. , and to acquire two more banks,
and in Gwinnett County, Georgia.

company,

in Clayton County,

GRP,

Georgia,

In evaluating the applications,

the Atlanta Reserve Bank again considered Reports of Examination,
issued by N B G 's primary regulator,
NBG had

improved

under

Pharaon's

the OCC, which indicated that
ownership,

and

again

reviewed

Pharaon's ability to financially support the bank, by requesting a
summary of the sources of the most recent year's income, and a list
of annual obligations.

Pharaon again provided evidence of a non­

Saudi net worth in excess of $100 million, and committed to make an
additional

capital

injection of $10 million

into NBG.

He also

offered not to take dividends from the bank to allow it to improve
9




its

capital

condition,
financial

position.

and

The

Pharaon's

support

were

continued

ability

positive

improvement

and willingness
factors

Reserve Bank's approval recommendation.

leading

to
to

in

NBG's

contribute
the Atlanta

The Board of Governors of

the Federal Reserve System approved the application in March, 1982,
and the parent holding company came under the Federal Reserve's
supervision.
the

Reserve

The OCC remained the primary regulator of NBG, while
Bank

directly

supervised

GRP,

Inc.,

NBG's

parent

company.
The Reserve Bank approved the reorganization of NBG's parent
holding company structure in two subsequent applications, processed
in 1982 and 1983.

In connection with the reorganization, GRP, Inc.

changed its name to NBG Financial Corporation.

The applications

involved the creation of two new bank holding companies,

and the

merger of Pharaon's Atlanta banking interests into a single bank.
Pharaon remained the sole shareholder of NBG and its parent bank
holding

companies.

reorganization

was

The
for

stated

estate

and

purpose
tax

of

planning,

the
and

proposed
to

take

advantage of a Georgia law related to bank mergers.
Prior to approving these applications, the Reserve Bank again
considered the condition of banks controlled by

Pharaon, reviewing

reports of examination from the OCC and the State of Georgia, and
considered

his

ability

to

provide

According to the application,
any parties
additional

(Pharaon,
debt.

or the holding company)

projected

10




support

for

NBG.

the transactions would not require

the bank,

The

financial

cash

needs

of

NBG

to incur
Financial

Corporation, the "new" bank holding company, would be met through
Pharaon's personal resources.

After considering these factors, the

application

The

was

approved.

transactions

proposed

in

the

applications were consummated in 1983.
In response

to

the

Committee's

question,

let me

reiterate

that, during this period, there was no information or evidence to
indicate that Pharaon was not in fact the owner of NBG or that his
source of funds for acquisitions differed from that he reported.
Pharaon had been the owner of record of NBG for several years prior
to the formation of the holding company, and he had established a
satisfactory record during his control of the bank, as evidenced by
the

improvement

in

condition

of

the

bank,

his

ability

to

make

capital injections, and his ability to defer dividends.
In January,
the

Board

of

1985,

the Atlanta Reserve Bank recommended that

Governors

approve

an

application

filed

by

NBG

to

convert an existing wholly owned service subsidiary to an Agreement
Corporation,

called

NBG

International

Bank.

(An

Agreement

Corporation is permitted to conduct business of an international
nature only, similar to an Edge Act corporation.

NBG could not own

a Edge Act corporation because Pharaon was not a U.S.
The

approval

recommendation

was

based

on

an

citizen.)

evaluation

of

the

condition of NBG, using Reports of Examination provided by the OCC,
and other financial data supplied by the applicant.

The Board of

Governors approved the application on February 25, 1985.

11




The Atlanta

Reserve

Bank

received an

application

from

NBG

International Bank in 1987 to increase the authorized capital stock
in the Agreement Corporation.

The application was submitted to

correct an inadvertent violation of Regulation K.

The corporation

increased its capital stock without prior approval from the Reserve
Bank.

The Board of Governors approved the application on April 26,

1989,

after NBG International Bank took steps to ensure

violations

would

not

occur.

On

October

23,

1987,

the

further
Atlanta

Reserve Bank approved an application by NBG International to change
its name to First American International Bank.
Inspection/Examination Supervision of NBG and NBG
International Bank
The activities and financial condition of NBG's parent bank
holding company were routinely monitored by the Federal Reserve
Bank of Atlanta, through inspections of NBG Financial Corporation,
and

examinations

supervision

of

programs

NBG

International

adopted

Federal Reserve System.

by

the

Bank,

Board

of

according

to

the

Governors

of

the

These supervision programs were developed

pursuant to the authority granted in the Bank Holding Company Act
of

1956,

and

its

various

amendments,

and

Section

25(a)

of

the

Federal Reserve Act.
The

bank

holding

company

supervision

program

focuses

on

assessing the condition of the bank holding company and determining
its ability to serve as a source of strength for its subsidiaries.
In 1978, annual inspections were mandated for companies with assets
in excess of $300 million.

In accordance with this program,

12




the

Atlanta Reserve Bank inspected NBG's holding company once each year
from 1983 through 1986.
the

bank holding

Each inspection considered the ability of

company

to support

its bank

found the contribution of the sole indirect
Pharaon, to be positive.

Ghaith

including reviews of the Examination

Reports of the primary regulator,
any

shareholder,

and

Never in the course of our supervision of

the parent holding company,

discover

subsidiaries,

information

the OCC,

indicating

did the Reserve Bank

B C C I 1s

ownership

of

NBG

Financial Corporation.
NBG International Bank (now First American International Bank)
has been examined annually by the Atlanta Reserve Bank since its
inception.
NBG

Financial

Bankshares,

Inc.,

Corporation
Washington,

was
D.C.,

acquired
on

by

First

August

19,

American

1987.

The

acquisition application was processed by the Federal Reserve Bank
of

Richmond,

Bankshares,

the

responsible

Reserve

Bank

for

First

American

Inc.

CONTACTS WITH OTHER REGULATORS
In keeping with the regulatory structure proscribed
Bank Holding Act
1978,

the

Reserve

State of Florida,
routine
relying,

of

1956,

and the International

Bank has maintained regular

Banking Act of

contact

with

the

and with the Comptroller of the Currency in its

supervision
as directed

of

BCCI

and

by statute,

NBG's

parent

company,

of these

other

When concerns regarding

the condition of B C C I 's Florida agencies arose,

13

holding

on the reports

supervisory agencies whenever possible.




in the

the Reserve Bank

departed

from

its

usual

residual

supervision

and

conducted

independent examination to directly assess B C C I 's condition.

an
The

Reserve Bank continues to participate in coordinated investigations
of BCCI and related parties within the Federal Reserve System and
is also continuing to cooperate with law enforcement agencies in
their ongoing investigations of BCCI and NBG.

SUMMARY
In summary,

the Federal Reserve Bank of Atlanta

supervised

B C C I 's and NBG's activities in the Sixth District as directed by
the International Banking Act of 1978 and the Bank Holding Company
Act of 1956.

We made criminal referrals of suspicious activity and

increased our on-site presence as warranted.

With respect to NBG

and First American, we evaluated on several occasions the owner of
record,

Pharaon,

and had every reason to believe that he was

a

person of substance financially, and that he was acting on his own
behalf.

Throughout

this

period,

we

have

cooperated

with

law

enforcement agencies in every way possible, and even at the present
time, are contributing an examiner to the U.S. Attorney's ongoing
efforts in Atlanta.

14




Board of Governors of the
Federal Reserve System
W ashington, D .C . 20551

POSTAGE AND FEES PAID
Board of Governors
of the Federal Reserve System
622

OFFICIAL SUSINESS
F w lty for P riv iii Dee. 1300

First Class