Tuesday, 10 January 2017

Mondelez India - Governance Issues

Note: Mondelez India was erstwhile known as Cadbury India.
“A civil settlement, also termed a civil settlement, occurs when the plaintiff in a civil case agrees to stop legal action and the right to pursue recourse in exchange for agreed upon terms. The terms in a civil settlement may include payment or an agreement to perform or cease actions.”

Business Standard (January 10, 2017): “Mondelez, Cadbury to pay $13 mn to settle with SEC in India bribery probe”
According to SEC:
SECURITIES EXCHANGE ACT OF 1934 Release No. 79753 / January 6, 2017 and ACCOUNTING AND AUDITING ENFORCEMENT Release No. 3841 / January 6, 2017.
Respondent I.e. Modelez, Cadbury have submitted Offers of Settlement (without denying / admitting the finding) with SEC and SEC have accepted it.
SEC Release states Mondelez / Cadbury paid Agent for obtaining licenses and approvals for production expansion of chocolate factory at Baddi , Himachal Pradesh, India. It is believed that the agent may have paid to obtain in a improper way, licenses and approval from Government.
The amount involved and paid to the agent was USD 90,666 (after Withholding tax deduction).
Queries and Action from Indian Regulatory Bodies
This method of payment to contractor is adopted by MNC, to avoid getting mentioned under Foreign Corrupt Practices Act.
Some questions remain unanswered:
If agent paid part amount to Government authorities then Mondelez India / Cadbury should be forced to divulge the Agent Name / Government representative and the Amount paid to Government Officer, if any.
Indian regulatory body should impose penal sanction on Cadbury India for such dubious payments and should ask them to disclose it in their Annual Report / Website that they entered into Settlement of USD 13 million for reasons mentioned in the SEC Release.
Is it a bribe payment?
It appears bribe payment since SEC release states:
“Agent No. 1 formed a sole proprietorship on January 1, 2010, located on the same premises as the tile and marble business. On February 25, 2010, Agent No. 1 opened a bank account for his new business at the State Bank of India.”
“From February 2010 to July 2010, Agent No. 1 submitted five invoices totaling $110,446 to Cadbury India for “providing consultation, arrange statutory/government prescribed formats of applications to be filed for the various statutory clearances, documentation, preparation of files and the submission of the same with govt. authorities”
Conclusion
It seems India have a long way to go when it comes to identification of such payments and take action on it.
Hope our regulators Securities and Exchange Board of India, Company Law Board takes action on Mondelez India.
Reference:



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