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Insider Trading

Term in Qoyod's Accounting Glossary — Practical definition with examples from the Saudi market.

What is Insider Trading?

Insider trading is buying or selling a listed company’s shares while in possession of material, non-public information about it. It is illegal in nearly every regulated market because it gives insiders an unfair advantage over other investors and damages trust in the market.

How It Works

  • Insiders include directors, executives, employees, advisors, and anyone who receives a tip
  • Information is “material” if a reasonable investor would care; “non-public” until officially announced
  • Both trading on the tip and passing it to others are offences
  • Listed companies maintain insider lists and apply trading blackouts around earnings
  • Sanctions include fines, disgorgement of profits, jail time, and director bans

Saudi Context

The Saudi Capital Market Law and CMA regulations criminalize insider trading and market manipulation. Tadawul-listed companies must keep insider lists, enforce closed periods before financial results, and report any director or substantial-shareholder dealings.

Example

A finance manager at a listed Saudi retailer learns that next month’s earnings will miss guidance. She sells her shares before the announcement. The CMA market-surveillance team flags the trade pattern, opens an investigation, and refers the case to the public prosecutor; the manager faces a fine, disgorgement, and a ban from listed-company roles.

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