HSBC Makes Provision of US $1.1bn Following Luxembourg Court Decision

Following 16 years of litigation, the Principal Liquidators of Herald Fund SPC (in Official Liquidation), Russell Smith and Niall Goodsir-Cullen of international accounting firm BDO, welcome the decision by Luxembourg's highest appellate court, the Court of Cassation, to uphold the Court of Appeal's decision that HSBC Securities Services (Luxembourg) S.A. must give restitution by equivalent in cash of the securities that it confirmed it held as custodian for Herald prior to the collapse of Bernard L Madoff Investment Securities LLC in 2008. 

The Principal Liquidators of Herald consider that there cannot be any effective further appeal regarding the restitution of the securities and look forward to the Court of Appeal's quantification of the sums to be paid to Herald, as well as the separate progression before the Luxembourg District Court of Herald's claim for restitution of approximately $500m in cash. The Principal Liquidators note that HSBC Holdings Plc has belatedly made provision in in its consolidated financial statements for Herald's claims in the sum of US$1.1bn, while itself acknowledging that the eventual financial impact of the claims could be "significantly different". That is an important qualification, and the Principal Liquidators consider that US$1.1bn is likely to be materially insufficient for the required restitution.

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BDO invites enquiries regarding resources and other ways our firm can provide assistance with such matters to Russell Smith (RSmith@bdo.ky) or Sue Fletcher (SFletcher@bdo.ky).

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