Disclosure Report 2008

Introduction


Incorporation & Principal Activities

Pulp International Business Limited (the Company) was incorporated in Cyprus on 21 June 2008 as a Limited Liability Company under the Companies Law, Cap. 113. Its registered office is at Georgiou Katsounotou 3, KYTALLIDES Court, 3rd floor, Office 3A, 3036 Limassol, Cyprus.

Change of Company Name

On 3 March 2009, the Company changed its name from Prime Forex Financial Gateway Limited to Pulp International Business Limited.

Principal Activities

The Company is a licensed Investment Firm in Cyprus under license number 095/08 dated 6 November 2008 granted by the Cyprus Securities and Exchange Commission. The Company is licensed to provide the investment services of reception and transmission of orders, execution of orders on behalf of clients and dealing on own account in relation to Financial Contracts for Differences (CFDs). The company is also licensed to provide the ancillary service of safekeeping and administration of financial instruments, including custodianship and related services.

Pulp International Business Limited (hereinafter FxPulp) is regulated and licensed by The Cyprus Securities and Exchange Commission (CYSEC), under license reference: 095/08 is an Investment Firm Following the implementation of the Markets in Financial Instruments Directive (MiFID) in the European Union and in accordance with the Investment Services and Activities and Regulated Markets Law of 2007 (Law 144(I)/2007) in Cyprus.

This document has been prepared by Pulp International Business Ltd. Pulp International Business got its license from CySEC (Cyprus Security and Exchange Commission) at 6th of November 2008 and as at 31st of December 2008 the company had no clients funds. The disclosures below were in place as at 31st of December 2008 but since the Company was not active; we could not use a lot of numerical analysis.

Pulp International Business Limited in line with its internal policies and CySEC requirements has prepared the following disclosures in order to comply with CySECs rules and regulations that are required by the EU Directive DI144-2007-05 (Disclosures and Market Discipline Pillar 3).

Basel II is based on three mutually reinforcing pillars:

  • New and considerably more sophisticated minimum capital requirements, including specific capital charges for operational risk (Pillar 1);
  • Institutions own assessments of their capital adequacy and enhanced supervision of capital management (Pillar 2); and
  • Materially increased disclosure requirements (Pillar 3).

Financial Risk Management


The Companys risk management is focused on the key areas of credit risk, market risk and operational risk. The following diagram shows the risk management structure of the company:



Board of Directors

The Board shall be responsible for ensuring that the Company complies with its obligations under the Law. The Board shall assess and periodically review the effectiveness of the policies, arrangements and procedures put in place to comply with the obligations under the Law, and to take appropriate measures to address any deficiencies. The Board shall ensure that it shall receive on a frequent basis and at least annually written reports regarding Compliance, Internal Audit and Risk Management issues, indicating, in particular, whether the appropriate remedial measures have been taken in the event of any deficiencies. The Board shall be responsible for the monitoring of the internal control mechanisms of the Company to enable prevention of activities outside the scope and strategy of the Company and the prevention of any unlawful transactions, the identification of risks, and the timely and adequately flow of information. Furthermore, the Board shall pass a resolution for selecting a service provider or endive for outsourcing.

Compliance Officer

The Board shall appoint a Compliance Officer in order to establish, implement and maintain adequate policies and procedures designed to detect any risk of failure by the Company to comply with its obligations, and put in place adequate measures and procedures designed to minimize such risk and to enable the competent authorities to exercise their powers effectively. The Compliance Officer shall report directly to the Managing Director of the Company. The Compliance Officer shall be independent and shall have the necessary authority, resources, expertise and access to all relevant information.

The Compliance Officer shall be responsible for the following:

  • Liaising with all relevant business and support areas within the Company
  • Monitoring the adequacy and effectiveness of the measures and procedures of the Company
  • Advising and assisting the relevant persons responsible for carrying out the investment services be in compliance with the Law
  • Drafting written reports to the Board indicating in particular whether the appropriate remedial measures have been taken in the event of any deficiencies at least annually
  • Working on related changes to the Companys documentation
  • Training and educating the staff of the Company in respect with the compliance function according to the Law
  • Communicate the relevant statutes of the Internal Operational Manual to each employee and notify them of any relevant changes therein that relates to his/her role and responsibilities in the Company
  • Ensuring that the Executive Directors or other hierarchical officers do not exercise inappropriate influence over the way in which a relevant person carries out the provision of investment and ancillary services
  • Ensuring that all the procedures regarding the Companys conflict of interest policy are in place and establishing and maintaining Chinese Walls procedures between the various organizational units of the Company. Regular checks will be performed to ensure the latter
  • Ensuring that all employees will have the ability to identify cases of potential conflicts of interest. The latter will be verified at least once a year
  • Deciding whether to allow or not a transaction by notifying Clients, after being informed by members of the staff of a potential conflict of interest situation.
  • Making/overseeing the disclosure to Clients or potential Clients of the general nature and any potentially present conflicts of interest.
  • Keeping records regarding conflict of interest situations, where relevant.
  • Become updated and communicate to the Head of Dealing on Own Account of the Company the requirements of CySEC relating to any lists to submit to CySEC in relation to the Companys activities as Systematic Internaliser.
  • Establishing measures in connection with personal transactions and notify each relevant person of the restrictions on personal transactions.

Risk Manager

The Board shall appoint a Risk Manager to ensure that all the different types of risks taken by the Company are in compliance with the Law and the obligations of the Company under the Law, and that all the necessary procedures, relating to risk management are in place. The Risk Manager shall report directly to the Managing Director of the Company.

The Risk Manager shall be responsible, as necessary, for:

  • Complying and implementing the relevant provisions of the Law, relating to risk management issues
  • Requiring sufficient information from all the relevant departments of the Company, as applicable
  • Educating and training the personnel of the Company or risk-related issues
  • Examining the financial results of the Company
  • Analyzing the market and its trends (from a risk management perspective), as applicable
  • Evaluating how the introduction of any potential new services or activities by the Company could affect the risk management of the Company, and provide such requests to the Senior Management or the Board, as requested
  • Examining the capital adequacy and the exposures of the Company
  • Provide reports and advice the senior management, as requested
  • Setting, updating and monitoring Client and counterparty limits
  • Maintaining a record of all the Clients and counterparties risk and limits involved
  • Recommending, providing and supervising policy description concerning information systems (including back up systems that can restore smooth operation in case of failure)
  • With respect to liquidity risk and market risk:

    • define acceptable maximum risk assumption limits per class of risk
    • break down the above risk limits further where necessary, for example, per class of investment service or financial instrument, or Client or market, etc
    • implement stop loss-control limits, where applicable
    • follow up open positions within the approved limits
  • Monitoring the amount and type of information provided to Clients regarding the nature and risks of financial instruments according to the Client classification.

Internal Capital Adequacy

The company's internal capital levels and future requirements are managed by the board of directors and the compliance officer. Any increase in the capital requirements of the company due to unforeseen circumstances or due to a change in the company's forecasts or business plan must be assessed and approved by the board of directors. The capital resources model is then updated by the finance department to reflect such changes.

Capital Resources


A summary of the Company's total capital as at 31st of December 2008 is shown below:

Equity & Reserves

Share Capital 1,000,000
Accumulated Losses ( 180,151)
Total Capital Resources 819,849


Market Risk Management


The Company is exposed to market risk, operational risk, credit risk and capital risk management arising from the financial instruments it holds. The risk management policies employed by the Company to manage these risks are discussed below:

Market Risk

Market risk is the risk of loss arising from adverse movements in the level or volatility of the exchange rate in which the company and its clients hold positions. The company considers market risk to consist of credit, financial and liquidity risk.

Credit risk refers to the risk of financial loss due to the default of a counterparty to pay money owed to the company.

Financial and liquidity risk refers to the risk of suffering financial loss or loss of permission to operate due to improper financial reporting, poor management of revenues, costs and liquidity, and / or due to financial crime.

Credit Risk

FxPulp defines credit risk as the risk of financial loss resulting from the failure of a counterparty or Customer to honour its obligations to the company as its falls due.

The companys credit risk requirement consists of its credit risk and counterparty risk capital components.

The credit risk capital component is arrived at by taking our non trading book debtors, applying risk weightings to these exposures and then calculating 8% of the total risk weighted exposures.

The counterparty risk capital component takes 8% of the companys total risk weighted exposure amounts and unsettled transactions in the trading book.

FxPulp makes margin calls and occasionally holds collateral in order to mitigate its exposure to counterparty risk in the trading book. Margin calls comprise both initial and variation margins and take account of any minimum call facility or credit line which may apply to the account.

Netting agreements are in place with the majority of our clients giving us right of set off and this substantially reduces our credit exposure in this area.

Operational Risk

Operational risk is the inherent risk to the business of financial loss or loss of reputation arising from failures in the internal processes, systems and controls of the company. This includes errors, omissions, disasters and deliberate acts such as fraud.

Management of Operational Risk Systems & Internal Processes


Customer limits and positions are monitored on a daily and intra-day basis by the risk managers and the managing director to prevent unacceptable exposure to market movement.

Systems for recording trades are such that disputes and errors are identified, and where possible resolved, before the start of the next business day. There is a daily reconciliation of trades on client and broker accounts and all errors must be reported immediately to the managing director. All trades are confirmed to clients daily.

All IT systems are monitored daily with maintenance carried out daily, weekly, monthly and ad hoc where needed. All servers are backed up overnight and the data stored off site. The network has Firewall protection.

Employee access to all areas of the network is password protected.

FxPulp has a disaster recovery site in place which the company could operate out of in the event of a disaster occurring in London, thus ensuring business continuity at all times. All senior management and staff are aware of the procedures to follow should such an event occur.

Capital Risk Management

The Company manages its capital to ensure that it will be able to continue as a going concern while maximizing the return to shareholders through the optimization of the debt and equity balance.

The disclosures have been reviewed by the Board but have not been subject to an external audit.

Location of Publication

This report will be published on the Firms website www.fxpulp.com.