Archive for February, 2009

Pref Market Inefficiency Shocks New Player

Sunday, February 15th, 2009

A newly Assiduous Reader who is also new to the market writes in and says:

Today, RY.PR.P did not trade AT ALL until after 12:00! Is the market for prefs that illiquid? The price also swung from being below the value of RY.PR.R to ending above the value for R. In my opinion ONLY, the price for R should be higher then the price for P if you are a long term investor. Therefore I question my understanding of pricing in this marketplace!

You and me both, brother, you and me both.

This month’s edition of PrefLetter (currently at the Graphic Artist’s Spa, having its hair done and nails manicured) will contain a section with a new pricing model for Fixed-Resets … so I won’t discuss it here. Instead, I will refer to my last post on Sloppy, Sloppy Markets and take another look at a not-entirely-randomly chosen example of market inefficiency in the Pereptual Discount sector.

BMO PerpetualDiscounts
Closing, Feb 13
Issue Annual
Dividend
Quote Bid Yield-to-Worst Ask Yield-to-Worst
BMO.PR.J 1.125 16.76-80 6.75% 6.74%
BMO.PR.K 1.3125 18.81-94 7.02% 6.97%
BMO.PR.H 1.325 21.46-70 6.21% 6.13%
BMO.PR.L 1.45 20.57-96 7.10% 6.94%

This table presents a difficult question to Efficient Market zealots – who implicitly presume infinite liquidity as part of their efficient market. How on earth is it possible to rationalize the quotation on BMO.PR.H?

We’ll review a little … I estimated in my 2007 essay on convexity that being 15% or more away from the call price was worth about 15bp in yield; that is, a PerpetualDiscount trading at around $21.75 should yield about 15bp less than a similar issue from the same issuer trading at par; the higher coupon / higher price issue should yield more since any gains from a decline in yields should be expected to be called away, while the lower priced issue has a higher potential for capital gains.

We can argue for as long as we like regarding details such as:

  • 15bp yield difference?
  • 15% price range of effect?
  • straight line or curved effect?

but there definitely should be an effect and this effect should be positive. In June of 2008 this relationship went negative … while the curve returned to normal after a little while, it certainly resulted in a poor month for the fund I manage. It is these episodes in which the market defies common sense that make leverage such a dangerous game!

Note also that the ModifiedDuration of PerpetualDiscounts (which is a measure of price sensitivity to yield changes) is – to a first approximation – dependent solely upon the yield of the instrument. Any PerpetualDiscount with a given yield has the same yield risk as any other PerpetualDiscount with the same yield, except as distorted by the potential for calls taking away your winnings. So we can’t use yield-sensitivity as an argument.

In sum, I have to advise my newly Assiduous Reader to relax and enjoy the market inefficiency. Once you have a decent model for prices, you can make good money by exploiting transient anomalies and waiting for them to correct. This will increase your turnover and therefore your commission cost (which concerns a lot of people who are inspired by regulatory emphasis on the Trading Expense Ratio), but all moneymaking endeavors have some kind of cost.

Further examples of inefficiency and pricing models for PerpetualDiscounts will be presented at the seminar on February 26. Or, if you don’t want to do it yourself, you can always consider an investment in my fund, which uses many pricing models to check each other and is always on the prowl for anomalies.

Willem Buiter on Bank Guarantees

Sunday, February 15th, 2009

Willem Buiter once again provides an entertaining analysis of the crisis, with a blog post titled Save banking, not the bankers or the banks; the case of ING. The source of his ire is a Dutch bail-out of ING, which he terms a “guarantee”:

The assistance takes the form of a back-up guarantee facility for a portfolio of $39bn (face value) worth of securitised US Alt-A mortgages. Under the deal, the state shares with ING any gains and losses on this portfolio relative to a benchmark value for the portfolio of $35.1 bn. The shares of the state and ING in any gains/losses are 80% and 20% respectively.

The bank pays a guarantee fee to the state. The state document I saw did not specify the magnitude of the guarantee fee, or how it was arrived at.

The state pays ING a management and funding fee. Again, I don’t know the amount or how it was arrived at (it would be cute, however, if the guarantee fee and the management and funding fee just happened to cancel each other out!).

The other relevant conditionality is that ING is to provide 25 bn euro of additional credit to businesses and households and that there will be no bonuses for 2009 and until a new remuneration policy is adopted. The CEO was told to fall on his sword.

I strongly disagree with the characterization of the facility as a guarantee. According to me, a guarantee will have an asymmetrical reward profile, whereas this has a payoff diagram that looks a whole lot more like 80% ownership. This isn’t a guarantee: this is a futures contract.

Buiter has complaints about the strike price of the contract:

The guarantee is a good deal for ING and a bad deal for the tax payer because the market valuation of the Alt-A portfolio did not imply the 10% discount (from $39 bn to $ 35.1 bn) that was used to define the reference value for the guarantee, but a 35% discount (from $39 bn to $25.4bn). It is possible that the hold-to-maturity value of the portfolio (the present discounted value of its current and future cash flows, discounted at an interest rate that is not distorted by illiquidity premia, is $35.1 bn or more. Possible, but not likely.

It is possible that the guarantee fee appropriately prices the risk assumed by the state. Until I see the numbers and can verify the assumptions on which they are based, I consider it possible but not likely.

Dr. Buiter prefers a good bank / bad bank solution, blithely skipping over the question of asset value determination:

The good bank would take the deposits of ING and purchase any of the good assets of ING it is interested in.

The valuation of these good assets would not represent a problem, because part of the definition of ‘good asset’ is that there either is a liquid market price for it or, in the case of non-traded assets, that the buyer can determine their value in a straightforward and transparent manner. It is possible that none of the existing assets of ING would be bought by New ING. In that case, the assumption of ING’s deposit liabilities by New ING would be effected by a loan from the state to ING, and the asset-side counterpart on New ING’s balance sheet to the deposits acquired from ING could be a matching amount of government debt.

This, to me, misses the point. As I see it, the problem is not so much that certain assets have gone bad, but that banks are over-levered and – more importantly – confidence has been lost. It is the problem of overleverage that the contract addresses, in an attempt to restore confidence.

I agree with him wholeheartedly, however, on the dangers of social engineering and political grandstanding:

Often government financial assistance to banks imposes conditionality, costs and constraints on the bank’s management and existing shareholders without taking full ownership and control of the bank. Examples are; onerous financial terms; constraints on bonuses and other aspects of executive and board remuneration; constraints on dividend pay-outs and share repurchases; constraints on new acquisitions and on foreign activities; guidance and direction on how much to lend and to whom. All these encumbrances last until the state has had its stake repaid.

This creates terrible incentives encouraging banks that are already in hock to the government to hoard liquidity and hold back on new lending activities to get rid of the government’s interference.

February Edition of PrefLetter Now in Preparation!

Saturday, February 14th, 2009

The markets have closed and the February edition of PrefLetter is now being prepared.

PrefLetter is the monthly newsletter recommending individual issues of preferred shares to subscribers. There is at least one recommendation from every major type of preferred share with investment-grade constituents (two of them recently added); the recommendations are taylored for “buy-and-hold” investors.

PrefLetter is available to residents of Ontario, British Columbia and Manitoba as well as Quebec residents registered with their securities commission.

The February issue will be eMailed to clients and available for single-issue purchase with immediate delivery prior to the opening bell on Monday. I will write another post on the weekend advising when the new issue has been uploaded to the server … so watch this space carefully if you intend to order “Next Issue” or “Previous Issue”! Until then, the “Next Issue” is the January Issue.

February 13, 2009

Saturday, February 14th, 2009

In an encouraging sign, an increasing amount of loans from banks are being converted into term junk debt:

High-yield, high-risk bond sales almost tripled to $2.38 billion this week, the most in seven months, as borrowers took advantage of a rally in corporate debt to increase cash reserves and pay down credit lines.

Borrowers concerned that a weakening economy and deteriorating earnings may shut off their access to the debt markets are taking advantage of the lowest yields since October relative to Treasuries to issue debt. Companies see an opportunity to raise cash and repay credit lines, said Pete Brady, managing director of high-yield bond trading at Broadpoint Capital Inc.

Junk-rated companies paid as little as 15.98 percentage points more than Treasuries on debt this week, down from a peak of 21.82 percentage points on Dec. 15, and the lowest since Oct. 30, according to Merrill’s U.S. High Yield Master II index. Overall yields narrowed two basis points to 18.03 percentage points from 18.05 on Feb. 6.

HIMIPref™ Preferred Indices
These values reflect the December 2008 revision of the HIMIPref™ Indices

Values are provisional and are finalized monthly
Index Mean
Current
Yield
(at bid)
Median
YTW
Median
Average
Trading
Value
Median
Mod Dur
(YTW)
Issues Day’s Perf. Index Value
Ratchet 5.28 % 3.73 % 23,521 17.90 2 -0.1019 % 859.9
FixedFloater 7.25 % 6.80 % 70,221 14.14 7 0.5525 % 1,384.3
Floater 5.17 % 4.24 % 29,095 16.92 4 0.5945 % 1,015.7
OpRet 5.23 % 4.70 % 138,962 3.99 15 0.0000 % 2,054.3
SplitShare 6.28 % 9.46 % 67,136 4.05 15 -0.6916 % 1,776.0
Interest-Bearing 7.02 % 8.71 % 33,024 0.84 2 1.0423 % 2,015.1
Perpetual-Premium 0.00 % 0.00 % 0 0.00 0 -0.0687 % 1,562.5
Perpetual-Discount 6.89 % 7.01 % 195,634 12.53 71 -0.0687 % 1,439.1
FixedReset 6.05 % 5.70 % 621,623 13.99 27 0.3989 % 1,820.6
Performance Highlights
Issue Index Change Notes
LFE.PR.A SplitShare -3.11 % YTW SCENARIO
Maturity Type : Hard Maturity
Maturity Date : 2012-12-01
Maturity Price : 10.00
Evaluated at bid price : 8.72
Bid-YTW : 9.46 %
LBS.PR.A SplitShare -3.05 % YTW SCENARIO
Maturity Type : Hard Maturity
Maturity Date : 2013-11-29
Maturity Price : 10.00
Evaluated at bid price : 7.95
Bid-YTW : 11.07 %
FBS.PR.B SplitShare -2.96 % YTW SCENARIO
Maturity Type : Hard Maturity
Maturity Date : 2011-12-15
Maturity Price : 10.00
Evaluated at bid price : 7.20
Bid-YTW : 18.33 %
ELF.PR.F Perpetual-Discount -2.01 % YTW SCENARIO
Maturity Type : Limit Maturity
Maturity Date : 2039-02-13
Maturity Price : 15.10
Evaluated at bid price : 15.10
Bid-YTW : 8.94 %
SBN.PR.A SplitShare -1.93 % YTW SCENARIO
Maturity Type : Hard Maturity
Maturity Date : 2014-12-01
Maturity Price : 10.00
Evaluated at bid price : 9.15
Bid-YTW : 7.10 %
POW.PR.C Perpetual-Discount -1.66 % YTW SCENARIO
Maturity Type : Limit Maturity
Maturity Date : 2039-02-13
Maturity Price : 20.16
Evaluated at bid price : 20.16
Bid-YTW : 7.31 %
POW.PR.A Perpetual-Discount -1.43 % YTW SCENARIO
Maturity Type : Limit Maturity
Maturity Date : 2039-02-13
Maturity Price : 20.05
Evaluated at bid price : 20.05
Bid-YTW : 7.09 %
SLF.PR.E Perpetual-Discount -1.29 % YTW SCENARIO
Maturity Type : Limit Maturity
Maturity Date : 2039-02-13
Maturity Price : 15.25
Evaluated at bid price : 15.25
Bid-YTW : 7.52 %
SLF.PR.C Perpetual-Discount -1.23 % YTW SCENARIO
Maturity Type : Limit Maturity
Maturity Date : 2039-02-13
Maturity Price : 15.30
Evaluated at bid price : 15.30
Bid-YTW : 7.41 %
MFC.PR.C Perpetual-Discount -1.20 % YTW SCENARIO
Maturity Type : Limit Maturity
Maturity Date : 2039-02-13
Maturity Price : 16.50
Evaluated at bid price : 16.50
Bid-YTW : 6.96 %
WFS.PR.A SplitShare -1.18 % YTW SCENARIO
Maturity Type : Hard Maturity
Maturity Date : 2011-06-30
Maturity Price : 10.00
Evaluated at bid price : 8.35
Bid-YTW : 14.09 %
MFC.PR.B Perpetual-Discount -1.14 % YTW SCENARIO
Maturity Type : Limit Maturity
Maturity Date : 2039-02-13
Maturity Price : 17.30
Evaluated at bid price : 17.30
Bid-YTW : 6.86 %
DF.PR.A SplitShare -1.08 % YTW SCENARIO
Maturity Type : Hard Maturity
Maturity Date : 2014-12-01
Maturity Price : 10.00
Evaluated at bid price : 9.17
Bid-YTW : 7.11 %
PWF.PR.F Perpetual-Discount -1.05 % YTW SCENARIO
Maturity Type : Limit Maturity
Maturity Date : 2039-02-13
Maturity Price : 18.81
Evaluated at bid price : 18.81
Bid-YTW : 7.06 %
BNS.PR.P FixedReset 1.04 % YTW SCENARIO
Maturity Type : Limit Maturity
Maturity Date : 2039-02-13
Maturity Price : 22.32
Evaluated at bid price : 22.40
Bid-YTW : 4.73 %
TRI.PR.B Floater 1.19 % YTW SCENARIO
Maturity Type : Limit Maturity
Maturity Date : 2039-02-13
Maturity Price : 12.75
Evaluated at bid price : 12.75
Bid-YTW : 4.16 %
RY.PR.I FixedReset 1.29 % YTW SCENARIO
Maturity Type : Limit Maturity
Maturity Date : 2039-02-13
Maturity Price : 22.66
Evaluated at bid price : 22.70
Bid-YTW : 4.59 %
NA.PR.P FixedReset 1.59 % YTW SCENARIO
Maturity Type : Call
Maturity Date : 2014-03-17
Maturity Price : 25.00
Evaluated at bid price : 25.60
Bid-YTW : 6.15 %
RY.PR.L FixedReset 1.91 % YTW SCENARIO
Maturity Type : Limit Maturity
Maturity Date : 2039-02-13
Maturity Price : 23.91
Evaluated at bid price : 23.95
Bid-YTW : 5.10 %
BNA.PR.C SplitShare 2.06 % YTW SCENARIO
Maturity Type : Hard Maturity
Maturity Date : 2019-01-10
Maturity Price : 25.00
Evaluated at bid price : 12.41
Bid-YTW : 14.21 %
BNA.PR.B SplitShare 2.08 % YTW SCENARIO
Maturity Type : Hard Maturity
Maturity Date : 2016-03-25
Maturity Price : 25.00
Evaluated at bid price : 21.55
Bid-YTW : 7.73 %
BCE.PR.Z FixedFloater 2.75 % YTW SCENARIO
Maturity Type : Limit Maturity
Maturity Date : 2039-02-13
Maturity Price : 25.00
Evaluated at bid price : 15.68
Bid-YTW : 6.80 %
FIG.PR.A Interest-Bearing 2.97 % YTW SCENARIO
Maturity Type : Hard Maturity
Maturity Date : 2014-12-31
Maturity Price : 10.00
Evaluated at bid price : 7.62
Bid-YTW : 12.34 %
BAM.PR.B Floater 3.15 % YTW SCENARIO
Maturity Type : Limit Maturity
Maturity Date : 2039-02-13
Maturity Price : 7.85
Evaluated at bid price : 7.85
Bid-YTW : 6.80 %
Volume Highlights
Issue Index Shares
Traded
Notes
DF.PR.A SplitShare 98,000 YTW SCENARIO
Maturity Type : Hard Maturity
Maturity Date : 2014-12-01
Maturity Price : 10.00
Evaluated at bid price : 9.17
Bid-YTW : 7.11 %
BNS.PR.X FixedReset 67,295 YTW SCENARIO
Maturity Type : Call
Maturity Date : 2014-05-25
Maturity Price : 25.00
Evaluated at bid price : 25.25
Bid-YTW : 6.13 %
RY.PR.R FixedReset 66,557 YTW SCENARIO
Maturity Type : Call
Maturity Date : 2014-03-26
Maturity Price : 25.00
Evaluated at bid price : 25.31
Bid-YTW : 6.07 %
MFC.PR.B Perpetual-Discount 56,972 YTW SCENARIO
Maturity Type : Limit Maturity
Maturity Date : 2039-02-13
Maturity Price : 17.30
Evaluated at bid price : 17.30
Bid-YTW : 6.86 %
WFS.PR.A SplitShare 56,000 YTW SCENARIO
Maturity Type : Hard Maturity
Maturity Date : 2011-06-30
Maturity Price : 10.00
Evaluated at bid price : 8.35
Bid-YTW : 14.09 %
CM.PR.R OpRet 51,000 YTW SCENARIO
Maturity Type : Call
Maturity Date : 2009-05-30
Maturity Price : 25.60
Evaluated at bid price : 25.77
Bid-YTW : 3.34 %
There were 24 other index-included issues trading in excess of 10,000 shares.

SLF Preferreds Downgraded by Moodys

Saturday, February 14th, 2009

Moody’s has announced:

Moody’s Investors Service downgraded the credit ratings of Sun Life Financial Inc. (SLF; TSX: SLF) and the insurance financial strength (IFS) ratings of its operating companies to Aa3 from Aa2, as well as the ratings of its other affiliates. As part of this action, preferred shares issued by the holding company, SLF, were downgraded to Baa2 from Baa1. The Aa3 IFS ratings apply to SLF’s primary operating companies — Sun Life Assurance Company of Canada (SLA) and Sun Life Assurance Company of Canada U.S. (Sun Life US). This action follows the release of the company’s fourth quarter 2008 results. The rating outlook for SLA and its affiliates has been returned to stable. The outlook on Sun Life US and its affiliates remains at negative.

Regarding the future direction of SLF’s ratings, one or more of the following developments could lead to an additional downgrade: (1) SLA’s MCCSR ratio falls below 200% for a sustained period; (2) Sun Life US’s regulatory capital ratio (NAIC RBC) falls below 300% for a sustained period; (3) SLF’s financial leverage rises above 30%; or (4) SLF’s earnings coverage falls below 8x and cash coverage below 5x for a sustained period.

S&P has not commented on the 4Q08 Results; neither has DBRS.

SunLife has the following preferreds outstanding: SLF.PR.A, SLF.PR.B, SLF.PR.C, SLF.PR.D & SLF.PR.E.

DBRS Downgrades 26 Split-Share Preferreds

Friday, February 13th, 2009

At last! The DBRS mass reviews of Split-Share preferreds announced in October and December have been resolved. DBRS has announced:

today downgraded 26 ratings of structured Preferred Shares issued by various split share companies or trusts. Each of these split share companies or trusts has invested in a portfolio of securities (the Portfolio) funded by issuing two classes of shares – dividend-yielding preferred shares or securities (the Preferred Shares) and capital shares or units (the Capital Shares). The Preferred Shares benefit from a stable dividend yield and downside protection on their principal via the net asset value (NAV) of the Capital Shares.

On October 24, 2008, and on December 19, 2008, DBRS placed the Preferred Shares listed below (among others) Under Review with Negative Implications. Each of the Preferred Shares has experienced considerable declines in downside protection during the past number of months amidst tremendous volatility in global equity markets. DBRS has today taken final rating action on these 26 Preferred Shares ratings based on longer-term trends being established for the NAVs of the affected split share companies. Ratings assigned are also dependent on structural features benefiting the Preferred Shares and the credit quality and management of the Portfolios. For many of the split share companies listed below, distributions to holders of the Capital Shares are now suspended due to the failure of asset coverage tests. This feature ensures greater excess income for the Company and decreases the reliance on other income-generating methods such as option writing when downside protection has been significantly reduced.

In the future, DBRS will continue to closely monitor changes in the credit quality of these Preferred Shares. If the various Portfolios appreciate in value significantly, rating upgrades may be considered. However, any upward movement may be constrained depending on the possibility of increased distributions to the holders of the Capital Shares.

I have not yet reviewed the changes … more later.

Later:

DBRS Review Announced 2008-10-24
Ticker Old
Rating
Asset
Coverage
Last
PrefBlog
Post
HIMIPref™
Index
New
Rating
FBS.PR.B Pfd-2(low) 1.0+:1
1/12
Review-Negative SplitShare Pfd-4
ASC.PR.A Pfd-2(low) 0.7+:1
2/13
Downgrade
11/6
Scraps Pfd-5
11/6
ALB.PR.A Pfd-2(low) 1.1-:1
2/12
Dividend Policy SplitShare Pfd-4
BSD.PR.A Pfd-2(low) 0.9-:1
2/6
Issuer Bid InterestBearing Pfd-5
12/5
CIR.PR.A Pfd-4(low) 0.5+:1
2/13
Downgrade
11/6
None Pfd-5
11/6
CBW.PR.A Pfd-5 0.7+:1
10/24
Downgraded
11/6
None Pfd-5
11/6
DF.PR.A Pfd-2 1.4-:1
1/30
Review-Negative Scraps Pfd-3(low)
DGS.PR.A Pfd-2 1.3+:1
2/12
Review-Negative None Pfd-3(low)
ES.PR.B Pfd-3(high) 1.0-:1
2/12
Review-Negative None Not Resolved
FCS.PR.A Pfd-2 1.2-:1
2/12
Partial Redemption None Pfd-4
GFV.PR.A Pfd-2 1.4+:1
2/12
Dividend Policy None Pfd-3
GBA.PR.A Pfd-5 0.4-:1
2/12
Dividend Policy None Pfd-5(low)
11/6
HPF.PR.A Pfd-2(low) Their Numbers Note Calculation Dispute Issuer Bid Scraps Affirmed
12/5
HPF.PR.B Pfd-4 Their Numbers Note Calculation Dispute Issuer Bid Scraps Pfd-5(low)
12/5
FIG.PR.A Pfd-2 1.1-:1
2/12
Rights Offer Cancelled InterestBearing Pfd-5
PIC.PR.A Pfd-3(high) 1.1-:1
2/5
Review Negative Scraps Pfd-5
NBF.PR.A Pfd-2(low) 1.1-:1
2/12
Downgrade None Pfd-4(low)
12/23
SLS.PR.A Pfd-2(low) 0.9-:1
2/12
Partial Redemption None Pfd-4(low)
12/5
SNH.PR.U Pfd-3(high) N/A Maturity None Pfd-5(high)
12/5
SNP.PR.V Pfd-2(low) 1.2+:1
2/12
Review-Negative None Pfd-4(high)
YLD.PR.A Pfd-3 0.8-:1
1/30
Downgraded Scraps Pfd-5
11/6
TXT.PR.A Pfd-3(high) 1.1+:1
2/5
Review-Negative None Pfd-4(low)
WFS.PR.A Pfd-2(low) 1.1+:1
2/5
Issuer Bid SplitShare Pfd-4(low)

DBRS Review Announced 2008-12-19
Ticker Old
Rating
Asset
Coverage
Last
PrefBlog
Post
HIMIPref™
Index
New
Rating
ABK.PR.B Pfd-2(low) 1.3-:1
2/12
Review-Negative None Pfd-3
TDS.PR.B Pfd-2(low) 1.4-:1
2/12
Review-Negative Scraps Pfd-3
FTN.PR.A Pfd-2 1.2+:1
1/30
Dividend Policy SplitShare Pfd-4
BMT.PR.A Pfd-2(low) 1.1+:1
2/12
Dividend Policy Scraps Not Resolved
MST.PR.A Pfd-2(low) 1.3+:1
12/18
Review Negative Scraps Not Resolved
FFN.PR.A Pfd-2(low) 1.1-:1
1/30
Review-Negative SplitShare Pfd-5(high)
EN.PR.A Pfd-2(low) 1.5-:1
2/12
Review-Negative Scraps Pfd-3
BXN.PR.B Pfd-2(low) 1.8+:1
2/12
Review-Negative None Pfd-3(high)
PPL.PR.A Pfd-2 1.3+:1
1/30
Review-Negative SplitShare Pfd-3
LSC.PR.C Pfd-2 1.2+:1
2/12
Dividend Policy None Pfd-3
BSC.PR.A Pfd-2(low) 1.5-:1
2/12
Review-Negative None Pfd-3
SBC.PR.A Pfd-2 1.4-:1
2/12
Review-Negative SplitShare Pfd-3
PDV.PR.A Pfd-2 1.4-:1
1/30
Review-Negative None Pfd-3
SOT.PR.A Pfd-2(low) 1.5+:1
2/12
Review-Negative None Pfd-3(high)
BBO.PR.A Pfd-2 1.6-:1
2/13
Review-Negative None Pfd-3(high)
LBS.PR.A Pfd-2 1.3-:1
2/12
Dividend Policy SplitShare Pfd-3(low)
RBS.PR.A Pfd-2(low) 1.1-:1
2/12
Review-Negative None Not Resolved
LCS.PR.A Pfd-2 1.1+:1
2/12
Review-Negative None Pfd-4

MFC 4Q08 Results

Friday, February 13th, 2009

Manulife has issued its 4Q08 Press Release, which includes the entertaining line:

During the quarter, the Company successfully raised $4,275 million of new capital, consisting of $2,275 million of common shares and $2,000 million of term loans.

Inablility to discern a difference between term loans and capital might go a long way towards explaining their problems!

Of the $2,920 million equity related loss, $2,407 million is due to the post tax increase in segregated fund guarantee liabilities, comprised of $1,805 million for the reduction in the market value of the funds being guaranteed and $602 million because the sharp drop in swap interest rates reduced the discount rates used in the measurement of the obligation. The remaining $513 million of the equity related loss is on equity investments supporting non-experience adjusted policy liabilities ($196 million), reduced capitalized future fee income on equity-linked and variable universal life products ($100 million), impairments on equity positions in the Corporate and Other segment ($158 million) and lower fee income ($59 million).

Regulatory capital adequacy is primarily managed at the insurance operating company level (MLI and JHLICO). MLI’s Minimum Continuing Capital and Surplus Requirements (“MCCSR”) ratio of 233 as at December 31, 2008 has increased by 40 points from 193 per cent as at September 30, 2008. The increase in MLI’s new capital, funded largely by MFC’s common equity issuance and $2 billion term loan, plus the changes OSFI made to the capital requirements were in excess of the fourth quarter loss, dividends to its parent MFC and capital increases in segregated fund guarantees as a result of the equity market declines. JHLICO’s Risk-Based Capital (“RBC”) ratio is calculated annually and is estimated to be 400 per cent at December 31, 2008 compared to a regulatory target of 200 per cent.

Page 9 of their presentation slides is comprised of the following table:

MFC Notable 4Q08 Earnings Items
CAD Millions
Segregated Fund and other equity items ($2,920)
Credit Impairments & downgrades (128)
Changes in actuarial methods & assumptions 321
Tax related provisions for leveraged lease investments (181)
Tax related gains arising from Canadian tax changes 181
Total ($2,727)

Page 36 shows that they have a net unrealized loss of $5.2-billion on a fixed income portfolio of $112.6-billion, a decline of 8%.

What I am trying to obtain is a view as to how well their default assumptions reflect credit spreads. Given that an unrealized loss of $5,200-million translated into impairment charges of $128-million (a transmission rate of just under 2.5%), it appears to me that they are (probably!) relying totally on credit ratings as an estimator of default risk. For an unleveraged and diversified investor, this is not entirely unreasonable (subject to sanity checks!); for a leveraged investor – such as MFC and any other insurer – it is … somewhat suspect.

Calomiris on Regulatory Reform

Thursday, February 12th, 2009

Charles W. Calomiris of Columbia University has been mentioned on PrefBlog before, most recently on September 23. He has just posted a piece on VoxEU, Financial Innovation, Regulation and Reform that is thoughtful enough to deserve a thorough review.

He suggests that the current crisis is due to

  • the Fed’s easy monetary policy in 2002-05
  • official encouragement for sub-prime lending
  • restrictions on bank ownership and
  • ineffective prudential regulation

To fix this, he suggests a six-point plan.

The first point addresses the measurement of risk. He states:

If subprime risk had been correctly identified in 2005, the run-up in subprime lending in 2006 and 2007 could have been avoided.

The essence of the solution to this problem is to bring objective information from the market into the regulatory process, and to bring outside (market) sources of discipline in debt markets to bear in penalising bank risk-taking. These approaches have been tried with success outside the US, and they have often worked.

With respect to bringing market information to bear in measuring risk, one approach to measuring the risk of a loan is to use the interest rate paid on a loan as an index of its risk. Higher-risk loans tend to pay higher interest. Argentine bank capital standards introduced this approach successfully in the 1990s by setting capital requirements on loans using loan interest rates (Calomiris and Powell 2001). If that had been done with high-interest subprime loans, the capital requirements on those loans would have been much higher. Another complementary measure would be to use observed yields on uninsured debts of banks, or their credit default swaps, to inform supervisors about the overall risk of an institution.

Laudable objectives, but these are unworkable in practice.

Firstly, it is a lot easier to look back at sub-prime and say how nutty it was than it is to identify a bubble when you’re in the middle of it. See Making Sense of Subprime

Secondly, it’s extremely procyclical. Say we have a bank that accepts deposits, but puts its money to work by buying corporate bonds. In good times, spreads will be narrow, they will be making money and capital requirements will be small. In bad times, spreads will widen, losing them money and increasing capital requirements at the same time. This is not a good recipe.

The Argentine approach may address the procyclicity angle, but it is not apparrent in the essay. Dr. Calomiris needs to address this point head-on.

The second point is macro-prudential regulation triggers. Dr. Calomiris suggests that some form of countercyclical regulatory environment is desirable:

Borio and Drehmann (2008) develop a practical approach to identifying ex ante signals of bubbles that could be used by policy makers to vary prudential regulations in a timely way in reaction to the beginning of a bubble. They find that moments of high credit growth that coincide with unusually rapid stock market appreciation or unusually rapid house price appreciation are followed by unusually severe recessions. They show that a signalling model that identifies bubbles in this way (i.e., as moments in which both credit growth is rapid and one or both key asset price indicators is rising rapidly) would have allowed policy makers to prevent some of the worst boom-and-bust cycles in the recent experience of developed countries. They find that the signal-to-noise ratio of their model is high – adjustment of prudential rules in response to a signal indicating the presence of a bubble would miss few bubbles and would only rarely signal a bubble in the absence of one.

I think it’s entirely reasonable to adjust risk-weightings based on the age of the facility. Never mind macro-prudential considerations, I suspect that new relationships are inherently more risk than old, even in the absence of a growing balance sheet.

The third point is a desire for disaster planning by each institution to include pre-approved bail-out plans for “too big to fail” (TBTF) banks. I have problems with this. Lehman, for instance, may now be clearly seen as having been too big to fail in September 2008; but if it had blown up, for whatever reason, in September 2006 it would have been no big deal. This proposal brings with it a false sense of security.

I suggest that the TBTF problem be addressed by a progressive capital charge on size. The problem with bureacracies is that you get ahead by telling your boss whatever he wants to hear. Many of the problems we’re having is that the big boss (and the directors) were so many layers removed from the action that it’s no wonder they suffered a little hubris. If your first $20-billion in assets required $1-billion capital and your second $20-billion required $1.5-billion, I suggest that risk/reward analysis would be simpler. For the extremely limited amount of business that genuinely requires size, the banks could simply form one-off consortia.

The fourth point is a plea for housing finance reform. Dr. Calomiris suggests that the agencies be wound up and replaced with, for instance, conditional grants to first time buyers. My own suggestions, frequently droned, are:

Americans should also be taking a hard look at the ultimate consumer friendliness of their financial expectations. They take as a matter of course mortgages that are:

  • 30 years in term
  • refinancable at little or no charge (usually; this may apply only to GSE mortgages; I don’t know all the rules)
  • non-recourse to borrower (there may be exceptions in some states)
  • guaranteed by institutions that simply could not operate as a private enterprise without considerably more financing
  • Added 2008-3-8: How could I forget? Tax Deductible

The fifth point is relaxing restrictions on bank ownership to make accountability a little more of a practical concept, and I couldn’t agree more. I will also suggest that a progressive charge on size will help in this regard.

The sixth point seeks transparency in derivatives transactions. due to perceived opacity in counterparty risk.

The problem with requiring that all OTC transaction clear through a clearing house is that this may not be practical for the most customised OTC contracts. A better approach would be to attach a regulatory cost to OTC contracts that do not clear through the clearing house to encourage, but not require, clearing-house clearing.

I sort-of agree with this. I will suggest that the major problem with counterparty risk in this episode was that the big name players (AIG and the Monolines) were able to leave their committments uncollateralized. I suggest that uncollateralized derivative exposures should attract a significant capital charge … EL = PD * EAD * LD, right (that’s Basel-geek-speak for Expected Loss = Probability of Default * Exposure at Default * Loss on Default). Incorporate that in the capital charges and there will be little further problem with counterparty exposure.

February 13, 2009

Thursday, February 12th, 2009

The Fed has, apparently, been taking its responsibilities seriously. I have often observed that the Fed is doing exactly what Central Banks are supposed to do: make credit available at punitive rates against good collateral. As most recently discussed on February 10, many commentators, including Across the Curve and Econbrowser, have expressed the fear that the Fed is crossing the line from monetary policy into fiscal policy – which I agree would be a Bad Thing. Virtually everybody agrees that the discount window should not be used to prop up insolvent banks. There’s another bill being talked up that will allow retroactive confiscation of bonuses. Remember January 22, when I suggested bonus-eligible employess discount deferred bonuses by 50%? Better make it 80%. And keep a reserve against all cash received.

So, it was with great pleasure that I read:

Hartford Financial Services Group Inc., the insurer that lost $2.75 billion last year, dropped 7.8 percent in New York trading after being ousted from the federal program that buys short-term debt.

The insurer, which was excluded after its credit ratings were downgraded, will have to repay the $375 million in commercial paper “from existing sources of liquidity,” the company said in its annual report today. “Future deterioration of our capital position at a time when we are unable to access the commercial paper markets due to prevailing market conditions could have a material adverse effect on our liquidity.”

The exclusion of a somewhat shaky company from the liquidity provisions of the Commercial Paper Funding Facility is a good sign. Bloomberg has noted continued slow shrinking in the Fed’s balance sheet, but cautions that TALF (discussed February 10) will probably expand it again.

Dealbreaker passes along a note that the “Derivatives Markets Transparency and Accountability Act of 2009” otherwise known as the “Protect America from BONUSES while being kind to Small Furry Animals Act” (at least, that’s what it’s known as here). has been introduced. Let’s just hope it’s ordinary grandstanding.

Volume in the pref market picked up a little today, but there’s little discernable trend or volatility in prices. To an extent this is good for traders, as swaps can be legged (er … that means you can sell one to buy another, without fussing too much about simultaneity) with a lower chance that the market will move $2 against you before you blink.

HIMIPref™ Preferred Indices
These values reflect the December 2008 revision of the HIMIPref™ Indices

Values are provisional and are finalized monthly
Index Mean
Current
Yield
(at bid)
Median
YTW
Median
Average
Trading
Value
Median
Mod Dur
(YTW)
Issues Day’s Perf. Index Value
Ratchet 5.28 % 3.74 % 23,378 17.86 2 -0.1018 % 860.8
FixedFloater 7.29 % 6.91 % 69,897 14.01 7 -0.8401 % 1,376.7
Floater 5.20 % 4.21 % 29,035 16.95 4 0.1488 % 1,009.7
OpRet 5.23 % 4.72 % 141,198 4.00 15 0.1568 % 2,054.3
SplitShare 6.23 % 9.12 % 67,899 4.07 15 0.0032 % 1,788.4
Interest-Bearing 7.09 % 8.19 % 32,386 0.84 2 0.5239 % 1,994.3
Perpetual-Premium 0.00 % 0.00 % 0 0.00 0 -0.1059 % 1,563.6
Perpetual-Discount 6.88 % 6.98 % 197,346 12.59 71 -0.1059 % 1,440.1
FixedReset 6.07 % 5.70 % 628,448 13.99 27 0.1305 % 1,813.4
Performance Highlights
Issue Index Change Notes
BCE.PR.Z FixedFloater -3.05 % YTW SCENARIO
Maturity Type : Limit Maturity
Maturity Date : 2039-02-12
Maturity Price : 25.00
Evaluated at bid price : 15.26
Bid-YTW : 7.01 %
BAM.PR.O OpRet -1.67 % YTW SCENARIO
Maturity Type : Option Certainty
Maturity Date : 2013-06-30
Maturity Price : 25.00
Evaluated at bid price : 20.55
Bid-YTW : 10.40 %
BCE.PR.G FixedFloater -1.67 % YTW SCENARIO
Maturity Type : Limit Maturity
Maturity Date : 2039-02-12
Maturity Price : 25.00
Evaluated at bid price : 14.75
Bid-YTW : 7.20 %
NA.PR.N FixedReset -1.58 % YTW SCENARIO
Maturity Type : Limit Maturity
Maturity Date : 2039-02-12
Maturity Price : 22.39
Evaluated at bid price : 22.45
Bid-YTW : 4.83 %
ELF.PR.F Perpetual-Discount -1.53 % YTW SCENARIO
Maturity Type : Limit Maturity
Maturity Date : 2039-02-12
Maturity Price : 15.41
Evaluated at bid price : 15.41
Bid-YTW : 8.75 %
MFC.PR.C Perpetual-Discount -1.47 % YTW SCENARIO
Maturity Type : Limit Maturity
Maturity Date : 2039-02-12
Maturity Price : 16.70
Evaluated at bid price : 16.70
Bid-YTW : 6.88 %
WFS.PR.A SplitShare -1.40 % Asset coverage of 1.1+:1 as of February 5 according to Mulvihill.
YTW SCENARIO
Maturity Type : Hard Maturity
Maturity Date : 2011-06-30
Maturity Price : 10.00
Evaluated at bid price : 8.45
Bid-YTW : 13.49 %
BAM.PR.B Floater -1.30 % YTW SCENARIO
Maturity Type : Limit Maturity
Maturity Date : 2039-02-12
Maturity Price : 7.61
Evaluated at bid price : 7.61
Bid-YTW : 7.02 %
SBN.PR.A SplitShare -1.27 % Asset coverage of 1.6+:1 as of February 5 according to Mulvihill.
YTW SCENARIO
Maturity Type : Hard Maturity
Maturity Date : 2014-12-01
Maturity Price : 10.00
Evaluated at bid price : 9.33
Bid-YTW : 6.69 %
FTN.PR.A SplitShare -1.25 % Asset coverage of 1.2+:1 as of January 30 according to the company.
YTW SCENARIO
Maturity Type : Hard Maturity
Maturity Date : 2015-12-01
Maturity Price : 10.00
Evaluated at bid price : 7.91
Bid-YTW : 9.63 %
POW.PR.B Perpetual-Discount -1.24 % YTW SCENARIO
Maturity Type : Limit Maturity
Maturity Date : 2039-02-12
Maturity Price : 19.17
Evaluated at bid price : 19.17
Bid-YTW : 7.08 %
MFC.PR.B Perpetual-Discount -1.13 % YTW SCENARIO
Maturity Type : Limit Maturity
Maturity Date : 2039-02-12
Maturity Price : 17.50
Evaluated at bid price : 17.50
Bid-YTW : 6.78 %
BAM.PR.J OpRet -1.12 % YTW SCENARIO
Maturity Type : Soft Maturity
Maturity Date : 2018-03-30
Maturity Price : 25.00
Evaluated at bid price : 18.51
Bid-YTW : 9.97 %
FFN.PR.A SplitShare -1.10 % Asset coverage of 1.1-:1 as of January 30 according to the company.
YTW SCENARIO
Maturity Type : Hard Maturity
Maturity Date : 2014-12-01
Maturity Price : 10.00
Evaluated at bid price : 7.18
Bid-YTW : 12.35 %
LFE.PR.A SplitShare -1.10 % Asset coverage of 1.3+:1 as of January 30 according to the company.
YTW SCENARIO
Maturity Type : Hard Maturity
Maturity Date : 2012-12-01
Maturity Price : 10.00
Evaluated at bid price : 9.00
Bid-YTW : 8.49 %
BNS.PR.O Perpetual-Discount -1.07 % YTW SCENARIO
Maturity Type : Limit Maturity
Maturity Date : 2039-02-12
Maturity Price : 21.32
Evaluated at bid price : 21.32
Bid-YTW : 6.64 %
SLF.PR.D Perpetual-Discount -1.03 % YTW SCENARIO
Maturity Type : Limit Maturity
Maturity Date : 2039-02-12
Maturity Price : 15.40
Evaluated at bid price : 15.40
Bid-YTW : 7.36 %
NA.PR.L Perpetual-Discount -1.01 % YTW SCENARIO
Maturity Type : Limit Maturity
Maturity Date : 2039-02-12
Maturity Price : 17.58
Evaluated at bid price : 17.58
Bid-YTW : 6.96 %
IAG.PR.A Perpetual-Discount -1.01 % YTW SCENARIO
Maturity Type : Limit Maturity
Maturity Date : 2039-02-12
Maturity Price : 16.66
Evaluated at bid price : 16.66
Bid-YTW : 7.03 %
BAM.PR.H OpRet 1.05 % YTW SCENARIO
Maturity Type : Soft Maturity
Maturity Date : 2012-03-30
Maturity Price : 25.00
Evaluated at bid price : 23.00
Bid-YTW : 9.06 %
GWO.PR.H Perpetual-Discount 1.14 % YTW SCENARIO
Maturity Type : Limit Maturity
Maturity Date : 2039-02-12
Maturity Price : 16.85
Evaluated at bid price : 16.85
Bid-YTW : 7.33 %
BNA.PR.C SplitShare 1.16 % Asset coverage of 1.9-:1 as of January 31 according to the company.
YTW SCENARIO
Maturity Type : Hard Maturity
Maturity Date : 2019-01-10
Maturity Price : 25.00
Evaluated at bid price : 12.16
Bid-YTW : 14.52 %
CIU.PR.A Perpetual-Discount 1.21 % YTW SCENARIO
Maturity Type : Limit Maturity
Maturity Date : 2039-02-12
Maturity Price : 16.76
Evaluated at bid price : 16.76
Bid-YTW : 6.89 %
LBS.PR.A SplitShare 1.86 % Asset coverage of 1.3+:1 as of February 5 according to the company.
YTW SCENARIO
Maturity Type : Hard Maturity
Maturity Date : 2013-11-29
Maturity Price : 10.00
Evaluated at bid price : 8.20
Bid-YTW : 10.28 %
PWF.PR.A Floater 2.04 % YTW SCENARIO
Maturity Type : Limit Maturity
Maturity Date : 2039-02-12
Maturity Price : 12.50
Evaluated at bid price : 12.50
Bid-YTW : 4.20 %
BNA.PR.B SplitShare 2.68 % Asset coverage of 1.9-:1 as of January 31 according to the company.
YTW SCENARIO
Maturity Type : Hard Maturity
Maturity Date : 2016-03-25
Maturity Price : 25.00
Evaluated at bid price : 21.11
Bid-YTW : 8.09 %
RY.PR.F Perpetual-Discount 2.77 % YTW SCENARIO
Maturity Type : Limit Maturity
Maturity Date : 2039-02-12
Maturity Price : 17.80
Evaluated at bid price : 17.80
Bid-YTW : 6.29 %
BAM.PR.I OpRet 2.88 % YTW SCENARIO
Maturity Type : Soft Maturity
Maturity Date : 2013-12-30
Maturity Price : 25.00
Evaluated at bid price : 22.17
Bid-YTW : 8.62 %
Volume Highlights
Issue Index Shares
Traded
Notes
TD.PR.G FixedReset 237,557 Recent new issue.
YTW SCENARIO
Maturity Type : Call
Maturity Date : 2014-05-30
Maturity Price : 25.00
Evaluated at bid price : 25.25
Bid-YTW : 6.13 %
RY.PR.R FixedReset 100,242 Recent new issue.
YTW SCENARIO
Maturity Type : Call
Maturity Date : 2014-03-26
Maturity Price : 25.00
Evaluated at bid price : 25.25
Bid-YTW : 6.12 %
CM.PR.L FixedReset 74,320 Recent new issue.
YTW SCENARIO
Maturity Type : Call
Maturity Date : 2014-05-30
Maturity Price : 25.00
Evaluated at bid price : 25.16
Bid-YTW : 6.44 %
TD.PR.R Perpetual-Discount 72,877 RBC crossed 63,500 at 20.90.
YTW SCENARIO
Maturity Type : Limit Maturity
Maturity Date : 2039-02-12
Maturity Price : 20.77
Evaluated at bid price : 20.77
Bid-YTW : 6.82 %
BNS.PR.X FixedReset 68,125 Recent new issue.
YTW SCENARIO
Maturity Type : Call
Maturity Date : 2014-05-25
Maturity Price : 25.00
Evaluated at bid price : 25.19
Bid-YTW : 6.18 %
BNS.PR.T FixedReset 52,745 Recent new issue.
YTW SCENARIO
Maturity Type : Limit Maturity
Maturity Date : 2039-02-12
Maturity Price : 25.20
Evaluated at bid price : 25.25
Bid-YTW : 6.13 %
There were 33 other index-included issues trading in excess of 10,000 shares.

GWO 4Q08 Results

Thursday, February 12th, 2009

Great-West Lifeco has released its 4Q08 Results. They consider their results to be so shameful that they have put anti-copying protection on the PDF on their site; thus, I have had to copy-paste from the MarketLink version:

Lifeco’s Canadian operating subsidiary, Great-West Life, reported a Minimum Continuing Capital and Surplus (MCCSR) ratio of 210% at December 31, 2008, which did not include any benefit from the $1,230 million of common and preferred share capital that was raised by Lifeco in the fourth quarter.

Gross unrealized bond losses were $6.1 billion at December 31, 2008. These unrealized losses reflect the mark-to-market values at December 31st, the magnitude of which is significantly impacted by the duration of the bonds. These bonds are typically held in support of long-term policyholder liabilities.

In the fourth quarter, the Company recorded a non-cash impairment charge in connection with Putnam goodwill and intangible assets of $(1,353) million after-tax. In addition, the Company recorded a valuation allowance against a Putnam deferred tax asset of $(34) million after-tax, and a Putnam restructuring charge of $(45) million after-tax. The impairment charge primarily reflects the significant deterioration in financial markets since the acquisition by Lifeco in August 2007. This charge did not impact the regulatory capital ratios of Lifeco’s operating subsidiaries, and it is not expected to impact the credit ratings of the Company.

A replay of the call will be available from February 12 to February 19, 2009, and can be accessed by calling 1-800-408-3053 or 416-695-5800 in Toronto (passcode: 3280920 followed by the number sign).

Their Management Discussion and Analysis (similarly copy-protected) states that:

The held for trading bonds are held primarily in support of actuarial liabilities with changes in the fair value of these assets, excluding changes on other-than-temporarily impaired assets, offset by a corresponding change in the value of the actuarial liabilities

This appears to imply that they have held their default estimates constant and ascribed every single bp of spread widening to liquidity. Page 20 of the copy-protected PDF contains the delicious line:

Actuarial liabilities in Canada decreased $1.4 billion due mainly to changes in the fair value of assets backing actuarial liabilities since January 1, 2008

That’s certainly a convenient way to keep the balance sheet pristine!