The Future of Bank Funding and Capital: Solutions for issuers, opportunities for investors

 

Table of Contents

 

INTRODUCTION

  • Black swan in a perfect storm
  • A sea-change to the system
    • The framework for financial stability – the three-pronged approach to reconstruction
    • Shock and awe
  • Hybrid securities and The Four Horsemen of the Credit Apocalypse
  • Investor demand will likely drive new business models
  • Investor preferences shaping business strategy to attract investment capital
  • Economic recovery and stimulus  
  • Recent market developments
  • The future of funding in capital markets
    • Investors set the agenda
    • A nuclear winter next?

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SECTION 01    CRISIS, STABILISATION, RECONSTRUCTION

 

Chapter 01    The framework for financial stability – the three-pronged approach

  • The financial stability framework
  • The ‘three-pronged’ approach
    • Short-term liquidity
    • Term funding
    • Provision of capital
    • Who should consider using one (or all) of the three prongs?
  • Conclusion

Chapter 02  The provision of funding

  • The provision of short-term liquidity
    • Approach to the provision of short-term liquidity
      • The UK approach
      • The US approach
      • The Spanish approach
  • The provision of term funding
    • Approach to the provision of term funding
    • Focus: The French example (indirect issuance)
      • Assessing the quality of a guarantee
    • Industry comment
    • Impact on investors
    • Impact of guarantees on issuance volumes
  • The provision of capital
    • Technical analysis
    • Focus: The French example (bank recapitalisation)
      • Structure of the plan
      • Impact on issuers
      • Impact on investors
    • Hybrid securities and the preferred stock paradigm
      • How sustainable are dividend payments?
      • The preferred stock paradigm
      • Investor perceptions on hybrid securities
      • Investor risk factors for hybrid securities
      • Some key investor risks highlighted in failed banks
        • Investor payment deferral risk (conditions and consequences)
        • Investor extension risk
    • Appendix
      • Bank capital background
      • The Basel Capital Accord
      • General characteristics of bank capital (based on BIS guidelines)
      • Tier 1 hybrid instruments
      • Tier 2 hybrid instruments
      • Tier 3 capital

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Chapter 03  Investor overview

  • Introduction
  • Crisis drives evolution in investor prominence and preference
    • Institutional investors
    • Retail private bank market  
  • Key global investor trends
  • Profile of select UK investors
  • Profile of select German investors
  • Profile of select French investors
  • Profile of select US investors
  • Conclusion: the investor perspective

 

Chapter 04    Market overview             

  • Debt market size, growth and structure
  • The financial institutions sector supply
    • Government guaranteed supply
  • Industry comment
    • Europe investor market
    • US investor market
    • Asia-Pacific market
    • Senior unsecured supply
    • Recent bank sector supply
  • Industry comment
    • Europe investor market
    • US investor market
    • Asia-Pacific market
    • Recent insurance sector supply
  • Industry comment
    • Europe investor market
    • US investor market
    • Subordinated supply
    • Recent bank sector supply
  • Industry comment
    • Europe investor market
    • US investor market
    • Asia-Pacific market
    • The corporate sector
    • Recent corporate sector supply
  • Industry comment
    • Europe investor market
    • US investor market
    • Asia-Pacific market
    • SSA sector
  • Industry comment
    • Covered bond sector
    • Calyon Roundtable: The future of the covered bond market
  • Industry comment
  • Conclusion

Chapter 05  Recent developments in the reconstruction

  • Reconstruction toolkit
  • Regulatory developments
    • European Commission proposal to amend the Capital Requirements Directive
    • Turner Report proposes new regulatory regime for UK financial services sector
  • Industry comment
    • The evolving definition of capital
  • Industry comment
    • Rethinking bank regulation and supervision
      • European Commission regulation of bank leverage
      • Reforms may result in increased bank capital issuance
      • US rescue plan proposal
      • Framework for regulation and supervision criticised
      • Regulators change the terms of capital securities
  • Industry comment
  • Rating agency developments
    • Rating agency approach to hybrid capital
    • Notching methodology for the bank sector
      • Moody’s
      • S&P
  • Industry comment
  • Accounting developments
    • Accounting guidelines for equity instruments under IFRS
    • Accounting for equity under IFRS: recent FASB proposals
    • Fair value accounting developments
  • Industry comment
  • Focus: Issuer developments
    • Issuers decide not to call subordinated callable securities
  • Industry comment
    • Restructuring (buybacks, tenders and exchanges)
  • Industry comment

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Appendix 01    
Take Two:  Treasury Announces the Financial Stability Plan

By Morrison & Foerster LLP

  • Overview
  • Financial Stability Trust
  • Public-Private Investment Fund
  • Consumer and Business Lending Initiative
  • Transparency and Accountability Agenda
  • Affordable Housing Support and Foreclosure Prevention Plan
  • Small Business and Community Lending Initiative
  • Conclusion



Appendix 02    
Details on the New Federal Financial Stability Programs: CAP replaces CaPP, Stress Tests and amended TLGP

By Morrison & Foerster LLP

  • Background
  • Capital Assistance Program (CAP)
    • Exchange of Capital Purchase Program preferred stock
    • Eligible institutions
    • Program specifics
    • Mandatory convertible preferred
    • Warrants
    • Corporate Governance and Executive Compensation
  • Economic assessments or ‘Stress Tests’
  • TLGP’s Debt Guarantee Program for mandatory convertible debt
    • Mandatory convertible debt – defined
    • Issuance cap unchanged
    • Approval required
    • Disclosure and fees
    • Comment period
    • Other considerations
  • Conclusion

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Appendix 03    
Capital Alternatives for Financial Institutions: Treasury’s TARP Capital Purchase Program

By Morrison & Foerster LLP

  • Troubled Assets Relief Program overview
  • TARP Capital Purchase Program
  • Terms of Treasury’s Investment
  • Application process
  • Considerations for participating financial institutions
  • The CaPP and the TLGP
  • Capital Purchase Program for private institutions
  • Capital Purchase Program for subchapter S-corporations
  • Recent events


Appendix 04    
Term Asset-backed securities Loan Facility (TALF):  Can Wall Street Help Main Street?

By Morrison & Foerster LLP

  • Background
  • TALF overview
  • Eligibility
    • Borrower eligibility
    • ABS eligibility
    • ABS underlying asset eligibility
    • Sponsor eligibility
  • Loan structure, fees and pricing
    • Loan structure
    • Loan pricing
  • Conclusion


Appendix 05    
Funding Transactions under the FDIC’s Temporary Guarantee Liquidity Program’s Debt Guarantee Program

By Morrison & Foerster LLP

  • Background
  • Eligibility and participation
  • Definition of senior unsecured debt
  • Guaranteed debt issuance cap
  • Issuance of non-guaranteed debt
    • Long-term non-guaranteed debt program for participating entities
    • New non-guaranteed debt issuance option
  • Extended DGP
    • Eligible entities for extended DGP
    • Extension of issuance period
    • Extension of guarantee period
  • Mandatory convertible debt
    • Mandatory convertible debt – defined
    • Issuance cap unchanged
    • Approval required
    • Disclosure and fees
    • Guaranteed mandatory convertible debt considerations
  • Payment of claims
    • Guarantee coverage
    • Master agreement
  • Fees, assessments and surcharges
    • Long-term non-guaranteed debt program
    • New surcharges
  • Related regulatory action:  SEC and OCC Securities and Exchange Commission exemption
    • Office of the Comptroller of the Currency exemption
    • Considerations
  • Notice requirements
  • Authorisation and supervision

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SECTION 02    OUTLOOK FOR THE FUTURE


Chapter 06    The path to recovery and economic rehabilitation

No plan, no gain  

  

The Public-Private Partnership Investment Program (PPIP) – will it work?

By Nouriel Roubini, RGE Monitor

  • Assessment
    • Valuation of illiquid assets
    • Will banks participate?
    • And taxpayers?
  • Bottom line: Will it get credit flowing again?
  • What has been done/proposed for the current crisis around the world
  • Perspectives on the future

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Chapter 07    Calyon 2009 Client Forum, with Nouriel Roubini
                                                                                    

Chapter 08    Part 1: What future for financials?

By Bill Blain, KNG Securities

  • Introduction
  • Blame the banks
  • The global economic circulatory system
  • Global cardiac arrest and the capital/liquidity crisis
    • Capital heart attack – but its liquidity that kills
  • Emergency treatment
  • Recovery and rehabilitation
    • Banks in the current economic environment (take these three pills together)
    • Lifestyle changes
      • The regulatory and reporting regimes
      • Bank behaviours
      • Investors
      • Customers
    • Restoring bank markets
  • The prognosis
  • Conclusion

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Chapter 8   Part 2: A financial institutions investment framework – alternative assets?

By Bill Blain, KNG Securities

  • Bear rally or sustained turnaround?
  • The FIG environment
    • Tactical factors
    • Strategic factors
    • Problems remain
  • FIG markets
    • Rally in financial instruments
    • Rally – but chronic illiquidity distorts markets
  • Investment approaches
    • Thematic approach
    • By name:  find the story
    • By product and market – find the risk reward
    • Capital – highest rewards, highest risks
  • Conclusion



Chapter 09    Recovery rhymes with uncertainty

By Calyon Fixed Income Markets Research

  • Overview: an unavoidable rise in default rates
  • Replacing the hand of Adam Smith
  • Central banks and the crisis
  • Exchange rates: USD down but not out
  • Focus: QE and the USD
  • Interest rates: calm, then storm
    • US Fed is fast becoming the last remaining buyer
    • Can the ECB buy European Treasuries?
    • ECB is likely to avoid large bond purchases
    • Signs of improving market functionality are growing
    • Libor markets: better bank results and even more cash flooding in
  • Energy: OPEC the ‘big regulator’
  • Metals: gold regains its glitter
  • The US: progress on the painful path to recovery
    • A forceful, multi-pronged response
    • Housing
    • Financial institutions
    • Fiscal policy
    • Return to growth
    • Risk profile
  • Focus: US fiscal stimulus
    • Why?
    • How?
    • How much? (Take I)
    • How much? (Take II)
  • Japan: cyclical rather than structural
  • Focus: Fiscal policy in Japan
  • Eurozone: non-conventional recession - a broad-based collapse in activity
  • Focus: The public deficit trend in the Eurozone in 2009
  • France: testing the bottom
  • Germany: industrial depression threat
  • The UK: fighting deflation the priority
  • Australia: shallow recession
  • New Zealand: double whammy hits growth
  • Canada: cannot escape US recession
  • Emerging countries: a virtually universal recession
  • Central & Eastern Europe: heavy going ahead
    • To float or not to float?
  • Russia: less economic growth, more RUB stability
  • Turkey: 2009 budget under pressure
  • Asia: growth outlook downgraded
  • Middle East: sovereign wealth funds reassess their strategies
  • South Africa: Current account deficit widening
  • Brazil: losing confidence
  • Mexico: too close to the US




Chapter 10    Calyon/Chevreux roundtable discussion, 24 February 2009


Chapter 11    Q&A interview – Investor outlook on the future of funding


Chapter 12    Conclusion

  • The three-pronged approach to stability and reconstruction has averted disaster
  • Investors in control
  • The goalposts are being moved
  • No quick recovery

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Appendix 01
Standard & Poor’s: Global banking roundtable: The next era looks less risky – and less profitable

 

Appendix 02
Standard & Poor’s: Economic research: How today’s turmoil will shape tomorrow’s markets – the US needs time to regroup 


Appendix 03
Standard & Poor’s: How the credit-market crisis is changing the world of banking

Appendix 04    
Standard & Poor’s: Where the credit markets and the global economy may be headed in 2009

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LIST OF TABLES AND FIGURES

Table I.1:    Investment fundamentals, future and past
Table I.2:    Some of the steps taken for banking stabilisation
Table I.3:    Potential scenarios for banks to develop new business models

Table 1.1:    Summary of government/political, investor and issuer objectives
Table 1.2:    Benefits of the three-pronged approach
Table 1.3:    Advantages/disadvantages of the three-pronged approach
Table 1.4:    Global financial rescue plans

Table 2.1:    Comparison of liquidity provisions by jurisdiction
Table 2.2:    The UK approach
Table 2.3:    The US approach
Table 2.4:    The Spanish approach
Table 2.5:    Illustrative cost to redeem US$1bn worth of capital issued today
Table 2.6:    Dividend yield of select European banks (%)
Table 2.7:    Impact of recent events on hybrid securities

Table 4.1:    Covered bond new issues

Table 5.1:    Rationale for restructuring debt securities
Table 5.2:    Considerations for restructuring existing senior/subordinated securities

Table A1:    Expected ABS haircuts
Table A2:    New DGP surcharges

Table 6.1:    Summary of some key global fiscal stimulus plans

Table 9.1:    Exchange rate forecasts
Table 9.2:    Interest rate forecasts – developed markets
Table 9.3:    Interest rate forecasts – emerging markets
Table 9.4:    Economic forecasts
Table 9.5:    Commodities forecasts

Table 12.1:    Some of the steps taken for banking stabilisation
Table 12.2:    Investment fundamentals, future and past
Table 12.3:    Funding option overview

Figure I.1:    The three-pronged approach
Figure I.2:    Areas of change  

Figure 1.1:    The three-pronged approach

Figure 2.1:    Approach to short-term liquidity
Figure 2.2:    Approach to term funding
Figure 2.3:    Guaranteed indirect issue structure – the French example
Figure 2.4:    Qualifying the quality of a guarantee
Figure 2.5:    Expected government guaranteed issuance, 2009
Figure 2.6:    Senior Euro bank redemption schedule, 2009
Figure 2.7:    Expected senior unsecured vs. government guaranteed vs. SSA issuance (2009)
Figure 2.8:    Approach to the provision of capital
Figure 2.9:    Recapitalisation structure – the French example
Figure 2.10:    S&P 500 Index, Mar 2000–Dec 2008
Figure 2.11:    The preferred stock paradigm

Figure 3.1:    Financial institution involvement in government guaranteed issuance, 2009 to date (%)
Figure 3.2:    Financial institution involvement in non-government guaranteed issuance, 2009 to date (%)
Figure 3.3:    Illustrative investor distribution for a new (euro) issue, 2009 to date (%)
Figure 3.4:    European institutional investor activity, at the start of 2009

Figure 4.1:    Global debt supply, by issuer sector, by year (2002–March 2009)
Figure 4.2:    Global debt supply, by issuer sector, by month (January 2008 – March 2009)
Figure 4.3:    Global government guaranteed bank supply, by investor market, 2008 to date
Figure 4.4:    Senior unsecured supply (banks), by investor market, 2008 to date
Figure 4.5:    Senior unsecured supply (insurance), by investor market, 2008 to date
Figure 4.6:    Global hybrid debt issuance (non-government provided) – by issuer type, January 2008–March 2009
Figure 4.7:    Subordinated financial institutions issuance – by issuer ratings, January 2008–March 2009
Figure 4.8:    Global government-provided recapitalisation transactions – by deal type / by issuer jurisdiction
Figure 4.9:    Subordinated supply (banks), by investor market, 2008 to date
Figure 4.10:    Senior unsecured supply (corporates), by investor market, 2008 to date
Figure 4.11:    SSA issuance in Q1 2009 (total €1.4trn)
Figure 4.12:    SSA issuance trend since 2007
Figure 4.13:    European sovereign CDS levels
Figure 4.14:    Covered bond new issues

Figure 5.1:    Primary technical foundations for structuring a hybrid security

Figure 8.1:    Bloomberg Generic Subordinated Financials 5-yr

Figure 9.1:    Global speculative default rates, 1989–2011
Figure 9.2:    Developed country stimulus plans
Figure 9.3:    General government total receipts and liabilities, 2008 (% of GDP)
Figure 9.4:    Losses for the US banking sector (US$bn)
Figure 9.5:    Bank balance sheet: an incomplete process
Figure 9.6:    EMU: MFIs’ interest rates on new loans to the private sector
Figure 9.7:    US interest rates, 1972–2011
Figure 9.8:    ECB refinancing operations (€bn)
Figure 9.9:    Federal Reserve's assets (US$bn)
Figure 9.10:    10-year government bond yields (%)
Figure 9.11:    Risk aversion likely to remain elevated in H109
Figure 9.12:    USD is overvalued against many currencies
Figure 9.13     Foreign investors could reduce buying of US securities
Figure 9.14:    Speculative market has been very long USDs
Figure 9.15:    US money velocity slides
Figure 9.16:    QE and risk aversion to weigh on USD in H209
Figure 9.17:    Actual minus estimate of 10Y rate – the QE premium?
Figure 9.18:    Long-run 10Y Treasury yield
Figure 9.19:    Austrian bank exposure to CEE (%, total €277bn)
Figure 9.20:    30-10Y swap curve spread
Figure 9.21:    Euro sovereign supply progress, Q109 (%)
Figure 9.22:    3M Libor–OIS basis
Figure 9.23:    OPEC oil production, Feb 2007–Feb 09 (Mbd)
Figure 9.24:    Gold ETFs, 2003–08
Figure 9.25:    US: household wealth, Q199–Q108
Figure 9.26:    US: unemployment and inflation, 2006–2010
Figure 9.27:    Federal Reserve balance sheet, 2007–09 (US$trn)
Figure 9.28:    US: housing starts 1988–2008
Figure 9.29:    US: housing stabilisation
Figure 9.30     Troubled US banking sector
Figure 9.31:    US: deficit spending, 1994–2018 (US$bn)
Figure 9.32:    US: household savings, 1988–2008
Figure 9.33:    US: recovery forecast in 2010
Figure 9.34:    US: public finances (% of GDP)
Figure 9.35:    Different measures of the US fiscal deficit
Figure 9.36:    US: GDP growth, 1980–2010
Figure 9.37:    US: fiscal and current account balance 1980–2010 (% of GDP)
Figure 9.38:    Composition of US  fiscal deficit, 1962–2004
Figure 9.39:    US: macroeconomic (im)balances, 1990–2008
Figure 9.40:    Japan: economic growth, 2007–08
Figure 9.41:    Japan: industrial production index, 1980–2008
Figure 9.42:    Japan: unemployment rate, 1980–2008
Figure 9.43:    Japan: public and private demands are supplementary
Figure 9.44:    Japan: summary of past economic packages (JPYtrn)
Figure 9.45:    EMU: rate of capacity utilisation, 1985–Q109
Figure 9.46:    EMU: measures of inflation, 1997–Q109
Figure 9.47:    ECB short-term interest rates (%)
Figure 9.48:    EMU: public debt ratio to GDP, 1996–2007
Figure 9.49:    EMU: stimulus packages and public deficits
Figure 9.50:    EMU: public finance projections 2009–10 (ppt)
Figure 9.51:    France: growth forecasts, 1992–2010
Figure 9.52:    France: investment forecasts, 1992– 2010
Figure 9.53:    France : unemployment rates, 1992–2010
Figure 9.54:    Germany: GDP growth, 1960–2010
Figure 9.55:    Germany: capacity utilisation and investment, 1995–2009
Figure 9.56:    Germany: exports and new orders, 1992–2008
Figure 9.57:    UK: new mortgages and house prices, 1990–2008
Figure 9.58:    UK: industrial output and CBI survey, 1975–2008
Figure 9.59 :   UK: inflation rates, 2001–10
Figure 9.60:    Australia: GDP, 2000–08 (%)
Figure 9.61:    New Zealand: trade balance, 2000–08 (NZDbn)
Figure 9.62:    Canada: unemployment and GDP rates, 2008
Figure 9.63:    Emerging markets: GDP growth, 1990–2010
Figure 9.64:    Sovereign CDS spreads: China and Mexico
Figure 9.65:    Sovereign CDS spreads: Russia and Turkey
Figure 9.66:    Emerging Europe sovereign risk premium and stock market performance, Mar 2008–Mar 09
Figure 9.67:    CEE: external debt as % of GDP, 2008
Figure 9.68:    CEE: short-term external debt as % of total external debt, 2008
Figure 9.69:    CEE: FX depreciation, Mar 2008–Mar 09
Figure 9.70:    Russia: unemployment rate and real wages, 2000–09
Figure 9.71:    Turkey: industrial production, 2004–08
Figure 9.72:    Asian exports, 1999–2009
Figure 9.73:    China: PMI, 2005–09
Figure 9.74:    Government debt-to-GDP ratios
Figure 9.75:    Oil-exporting countries’ foreign investment assets,
(% share, end-2007)
Figure 9.76:    South Africa: headed for recession
Figure 9.77:    Brazil: GDP growth, 2003–08 (%, YoY)
Figure 9.78:    Mexico: economic indicators, 2004–09

Figure 12.1:    The three-pronged approach
Figure 12.2:    Areas of change
Figure 12.3:    Expected senior unsecured vs. government guaranteed vs. SSA issuance, 2009

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