Global Custodian Spring 2018 | Seite 29

[ M A R K E T currencies. Aside from the wild fluctuations in cryptocurrency valuations, there are increasing concerns about the ICO market. ICO fundraisings carry extraordinary risks. Unlike a convention- al public offering subject to thorough regulation and oversight, companies issuing ICOs disclose little to their would-be sub- scribers, barring a brief description of their businesses on social media sites such as Facebook, Twitter or Reddit. ICOs do not necessarily have to be tangible products, but unexplored concepts or ideas raising doubts about the actual legitimacy of many of these products. Unsurprisingly, crude esti- mates have suggested up to 50% of ICOs may be fraudulent. The growing hedge fund exposures in Bitcoin and ICOs is beginning to create tensions at some AIFMD (Alternative Investment Fund Managers Directive) depositaries, many of whom are increasing- ly alarmed at the activities of crypto-funds. “The European depositaries which I have spoken to are steering clear of crypto-funds. This is not necessarily because they are taking a negative view about Bitcoin being a bubble, but because there are some fundamental questions which need answered when it comes down to how depositaries oversee and verify ownership of Bitcoin or other similar assets,” says Bill Prew, founder of INDOS Financial, a UK-based depositary. Nonetheless, others believe that if service providers start working with cryptocurrency funds, the asset class will attain greater legitimacy. “Firms transacting in cryptocurrencies want trust banks or depositaries to offer solutions around the asset A N A LY S I S | B I T C O I N ] class. At present, many investors do not want to commit to cryptocurrency funds for various reasons, but trust bank or depositary oversight could reassure those institutional allocators,” comments Fleming. Admittedly, a depositary cannot be held responsible for investment risk under AIFMD, so will not be liable if Bitcoin “The European depositaries which I have spoken to are steering clear of crypto-funds.” BILL PREW, FOUNDER, INDOS FINANCIAL holdings decline precipitously in value. However, the rules do make depositar- ies financially accountable if assets get lost or stolen in custody, including at the sub-custodian level. While AIFMD allows depositaries to discharge liability to sub-custodian providers, it can only do so under very specific and rare circum- stances. “The AIFMD approach to depositary li- Spring 2018 globalcustodian.com 29