Chapter 9

 

I.       The Basics:  Defining Derivatives

1.      Derivatives are financial instruments whose value depends on (i.e., is derived from) the value of some other underlying financial instrument or asset (these include stocks or bonds as well as other assets).

2.      A simple example is an interest rate futures contract, which is an agreement between two investors that obligates one to make a payment to the other depending on the movement in interest rates over the next year.

3.      Such an arrangement is very different from the purchase of a bond for two reasons:

a.       Derivatives provide an easy way for investors to profit from price declines, as opposed to the purchase of a bond, which is a bet that its price will increase.

b.      In a derivatives transaction, one person’s loss is always the other person’s gain.

4.      Derivatives can be used to speculate on future price movements, but because they allow investors to manage and reduce risk, they are indispensable to a modern economy.


5.      The purpose of derivatives is to transfer risk from one person or firm to another, providing a kind of insurance.

6.      Derivatives increase the risk-carrying capacity of the economy as a whole, improving the allocation of resources and increasing the level of output.

7.      Derivatives also can be used to conceal the true nature of certain financial transactions because they can be used to unbundle virtually any group of future payments and risks.

8.      Derivatives may be divided into three major categories:  forwards and futures, options, and swaps.

 

 

II.    Forwards and Futures

1.      Of all derivative financial instruments, forwards and futures are the simplest to understand and the easiest to use.

2.      A forward or forward contract is an agreement between a buyer and seller to exchange a commodity or financial instrument for a specified amount of cash on a prearranged future date.

a.       They are very difficult to resell to someone else because they are customized.

3.      A future or futures contract is a forward contract that has been standardize and sold through an organized exchange.

a.       A futures contract specifies that the seller (the short position) will deliver some quantity of a commodity or financial instrument to the buyer (the long position) for a predetermined price.

b.      No payments are made initially when the contract is agreed to.

c.       The seller benefits from price declines in the price of the underlying asset, while the buyer gains from increases.

4.      Before anyone will buy or sell futures contracts there must be assurance that the buyer and seller will meet their obligations; this is done through a clearing corporation.

  Hedging and Speculating with Futures

1.      Futures contracts allow risk to be transferred between buyer and seller.

2.      This transfer can be accomplished through hedging or speculation.

3.      A futures contract fixes the price for both the seller and the buyer and so both can use it as a hedge against unfavorable price movements.

4.      Speculators are trying to make a profit by betting on price movements.

5.      Futures contracts are popular tools for speculation because they are cheap.

6.      An investor needs only a relatively small amount of funds (the margin, which can be as low as 10 percent) to purchase a futures contract that is worth a great deal.

7.      For example, if the margin is $2,700 to purchase a $100,000 U.S. Treasury bond, then the investment of $2,700 gives the investor the same returns as the purchase of the bond; it is as if the buyer borrowed the balance ($97,300) at a zero rate of interest.

8.      Speculators can use futures to obtain very large amounts of leverage at a very low cost.

 

    Arbitrage and the Determinants of Futures Prices

1.      On the settlement or delivery date the price of the futures contract must equal the price of the underlying asset, otherwise there would be a risk-free profit.

2.      Arbitragers simultaneously buy and sell financial instruments in order to benefit from temporary price differences.

3.      As a result of arbitrage, two financial instruments with the same risk and promised future payments will sell for the same price.

4.      If that were not true, arbitragers would buy and sell, changing demand and forcing the prices to equality.

5.      So long as there are arbitragers, on the day when a futures contract is settled, the price of a bond futures contract will be the same as the market price of the bond.

6.      Before the settlement date, the futures price moves in lock step with the market price of the bond.

 

III. Options

A. Puts, Calls, and All That:  Definitions

1.      Like futures, options are agreements between two parties, a seller (option writer) and a buyer (option holder).

2.      Option writers incur obligations, while option holders obtain rights.

3.      There are two basic options, calls (the right to buy) and puts (the right to sell).

4.      A call option has a predetermined price (the strike price) and a specific date.

a.       The writer of the call option must sell the shares if and when the holder chooses to use the call option, but the holder is not obligated to buy the shares.

b.      The holder will buy (exercise the option) only if doing so is beneficial.

c.       The holder could also sell the option to someone else at a profit.


Whenever the price of the stock is above the strike price of the call option, the option is “in the money”. (If the prices are equal it is “at the money” and if the price is less than the stock price it is “out of the money”.)

5.      A put option gives the holder the right but not the obligation to sell the underlying asset at a predetermined price on or before a fixed date.

a.       The writer of the option is obliged to buy the shares if the holder chooses to exercise the option.

b.      Puts are “in the money” when the option’s strike price is above the market price of the stock; they are “out of the money” when the strike price is below the market price, and “at the money” when the two prices are equal.

6.      Many options are standardized and traded on exchanges just like futures contracts, and the mechanics of trading are the same.

7.      There is a clearing corporation, but only writers of options are required to post margin.

8.      There are two types of options:  American options can be exercised on any date from the time they are written until the day they expire; European options can only be used on the day they expire.

9.      The vast majority of options traded in the United States are American.

 

B.     Using Options

1.      Options transfer risk from the buyer to the seller so they can be used for both hedging and speculation.

2.      When used for hedging, a call option ensures that the cost of buying the asset will not rise and a put option ensures that the price at which the asset can be sold will not go down.

a.       Car insurance is like an American call option, sold by the insurance company to the car’s owner.

3.      How options are used for speculation: if you believed that interest rates were going to fall, you could bet on this by buying a bond (expensive), buying a futures contract (cheap but risky), or by buying a call option on a U.S. Treasury bond. If you are right, its value will increase; if you are wrong all you lose is the price paid for the call option.

4.      Purchasing a put option allows an investor to speculate on a decrease in the price of an asset.

5.      Sellers of options are speculators or are insured against any loss that may arise because they own the underlying asset (market makers).

6.      Options are versatile and can be bought and sold in many combinations.

7.      Options can be used to construct synthetic instruments that mimic the payoffs of virtually any other financial instrument.

8.      Options allow investors to bet that prices will be volatile.


Pricing Options:  Intrinsic Value and the Option Premium

2.      An option price is the sum of two parts:  the value of the option if it is exercised (the intrinsic value) and the fee paid for the option’s potential benefits (the time value of the option).

3.      As the volatility of the stock price rises, the time value of the option rises with it.

4.      In general, calculating the price of an option and how it might change means developing some rules for figuring out its intrinsic value and the time value of the option.

5.      Since the buyer is not obligated to exercise it, the intrinsic value of the option depends only on what the holder receives if it is exercised.

6.      The intrinsic value is the difference between the price of the underlying asset and the strike price of the option, or the size of the payment, and it must be greater than or equal to zero.

7.      At expiration, the value of an option equals its intrinsic value, but prior to expiration there is always the chance that the price will move.

8.      The longer the time to expiration, the bigger the likely payoff when the option does expire and thus the more valuable it is.

9.      The likelihood that an option will pay off depends on the volatility of the price of the underlying asset; the time value of the option increases with that volatility.

 

C.     The Value of Options:  Some Examples

1.      At a given price of the underlying asset and time to expiration, the higher the strike price of a call option, the lower its intrinsic value and the less expensive the option.

2.      At a given price of the underlying asset and time to expiration, the higher the strike price of a put option, the higher the intrinsic value and the more expensive the option.

3.      The closer the strike price is to the current price of the underlying asset, the larger the option’s time value.

4.      Deep in-the-money options have lower time value. Because such an option is very likely to expire "in the money," buying one is like buying the underlying asset itself.

5.      The longer the time to expiration at a given strike price, the higher the option price.

 

 

IV. Swaps  WE SKIPPED SWAPS

Terms Introduced in Chapter 9

American option

arbitrage

call option

derivatives

European option

forward contract

futures contract

margin

put option

strike price

time value (of an option)

 

 

Chapter 10

 

I.       Foreign Exchange Basics

A.    The Nominal Exchange Rate

1.      The exchange rate is the price paid in one currency to obtain an amount of another currency.

2.      Exchange rates change every day.

3.      A decline in the value of one currency relative to another is called a depreciation (of the currency whose value is falling); an increase is called an appreciation (of the currency whose value is rising).

4.      When comparing two currencies, if one currency goes up in value relative to the other, the value of the other currency must go down.

5.      Exchange rates can be quoted in units of either currency; for example, as the number of dollars needed to buy one euro or as the number of euro needed to buy one dollar.

6.      The two prices are equivalent (one is simply the reciprocal of the other) and there is no rule for determining which way a particular exchange rate should be quoted.

7.      In practice, most rates tend to be quoted in the way that yields a number larger than one.

 

B.     The Real Exchange Rate

1.      The real exchange rate is the rate at which one can exchange the goods and services from one country for the goods and services from another country.

2.      The real exchange rate is the cost of a basket of goods in one country relative to the cost of the same basket of goods in another country.

3.      To compute the real exchange rate we take the dollar price of a good in the United States divide it by the dollar price of the same good in another country (the dollar price in the other country is found by taking the local price and multiplying by the nominal exchange rate).

4.      Whenever the real exchange rate as calculated above is greater than one (the real exchange rate has no units), foreign products will seem cheap.

5.      The real exchange rate is more important than the nominal exchange rate because it measures the relative price of goods and services across countries, telling us where things are cheap and where they are expensive.

6.      The real exchange rate is the guiding force behind international transactions.


7.      The competitiveness of U.S. exports depends on the real exchange rate; if it appreciates, U.S. exports become less competitive and if it depreciates they become more competitive

 

 

C.     Foreign Exchange Markets

1.      The daily volume of foreign exchange transactions is enormous.

2.      Because of its liquidity, the U.S. dollar is one side of roughly 90 percent of the currency transactions that occur.

3.      The most important center for such transactions is London; other significant foreign exchange trading occurs in New York, Tokyo, Singapore, Frankfurt, and Zurich.

 

II.    Exchange Rates in the Long Run

A.    The Law of One Price

1.      The law of one price is the starting point for understanding how long-run exchange rates are determined.

2.      The law is based on arbitrage, the idea that identical products should sell for the same price.

3.      If the same good did not sell for the same price in two places there would be an opportunity for someone to profit by purchasing the item where it is cheap and reselling it where its price is higher, but by doing that, the relative supplies would change and move the two prices to equality.

4.      The law of one price fails almost all the time; the same commodity or service sells for vastly different prices in different countries as a result of transportation costs, taxes, differences in technical specifications, differences in tastes, and that fact that some things simply cannot be traded (like haircuts).

 

B.     Purchasing Power Parity

1.      Even with its obvious flaws the law of one price is extremely useful in explaining the behavior of exchange rates over long periods, like ten or twenty years.

2.      Extending the law from a single commodity to a basket of goods and services results in the theory of purchasing power parity (PPP), which means that one unit of U.S. domestic currency will buy the same basket of goods and services anywhere in the world.

3.      PPP implies that the real exchange rate is always equal to one.

4.      PPP implies that when prices change in one country but not in another the exchange rate should change as well.

5.      Changes in exchange rates are therefore tied to differences in inflation from one country to another; the currency of a country with high inflation will depreciate.

6.      Over weeks, months, and even years, nominal exchange rates can deviate substantially from the levels implied by purchasing power parity.  Such short-term movements have other explanations


7.      A current market rate that deviates from purchasing power parity results in a currency being considered undervalued or overvalued.

 

III. Exchange Rates in the Short Run

A.    The Supply of Dollars

1.      Someone who wants to exchange dollars for another currency supplies them to the foreign exchange markets.

2.      The two reasons for such an exchange would be to purchase foreign goods and services or to invest in foreign assets.

3.      The more valuable the dollar, the cheaper foreign goods, services, and assets are, and the higher will be the supply of dollars in the foreign exchange market.

 

B.     The Demand for Dollars

1.      Foreigners who want to purchase American-made goods, assets, or services need dollars to do so and so represent the demand for dollars.

2.      The cheaper the dollar the more attractive such goods, assets, or services are and the higher the demand for dollars with which to buy them.

 

C.     Equilibrium in the Market for Dollars

1.      Equilibrium in the market for dollars occurs where the supply and demand are equal.

2.      Fluctuations in the values of currencies are the result of shifts in supply or demand.

 

D.    Shifts in the Supply and Demand for Dollars

1.      Shifts in supply:  the supply of dollars will increase (i.e., the supply curve shifts right) the more Americans want to import goods and services from abroad or the higher their preference for foreign stocks and bonds.  These can result from:

a.       an increase in Americans’ preference for foreign goods.

b.      an increase in the real interest rate on foreign bonds.

c.       an increase in American wealth.

d.      a decrease in the riskiness of foreign investments relative to U.S. investments.

e.       an expected depreciation of the dollar.

2.      Demand:  the demand will increase (i.e., the demand curve shifts right) if there is an increased desire by foreigners to buy American-made goods and services or to invest in U.S. assets.  This can be the result of:

a.       an increase in foreigners’ preference for American goods.

b.      an increase in the real interest rate on U.S. bonds.

c.       an increase in foreign wealth.

d.      a decrease in the riskiness of U.S. investments relative to foreign investments.

e.       an expected appreciation of the dollar.


3.      Explaining exchange rate movements:  the supply and demand model helps to explain short-run movements in currency values.

4.      Shifts in supply and demand can both occur at the same time, and the movement of the exchange rate will depend on which effect is stronger (i.e., which shift is bigger).

 

 

Terms Introduced in Chapter 10

 

appreciation

Big Mac index

British pound

demand for dollars

depreciation

euro

law of one price

nominal exchange rate

purchasing power parity (PPP)

real exchange rate

supply of dollars

yen

yuan

 

 

Chapter 11  (We did not go through this chapter, but I want you to read it.  I think that you know everything from experience, but reviewing your experience is still helpful.  The exception is asymmetric information.  Read through that carefully.)

 

I.  The Role of Financial Intermediaries

1.      As a general rule, indirect finance through financial intermediaries is much more important than direct finance through the stock and bond markets.

2.      In virtually every country for which we have comprehensive data, credit extended by financial intermediaries is larger as a percentage of GDP than stocks and bonds combined.

3.      Around the world, firms and individuals draw their financing primarily from banks and other financial intermediaries.

4.      The reason for this is information; financial intermediaries exist so that individual lenders don’t have to worry about getting answers to all of the important questions concerning a loan and a borrower.

5.      Lending and borrowing involve transactions costs and information costs, and financial intermediaries exist to reduce these costs.

6.      Financial intermediaries perform five functions:  they pool the resources of small savers; they provide safekeeping and accounting services as well as access to the payments system; they supply liquidity; they provide ways to diversify small investments; and they collect and process information in ways that reduce information costs.

7.      The first four of these functions have to do with the reduction of transactions costs.

8.      International banks handle transactions that cross borders, which may mean converting currencies.


A.    Pooling Savings

1.      The most straightforward economic function of a financial intermediary is to pool the resources of many small savers.

2.      To succeed in this endeavor the intermediary must attract substantial numbers of savers.

3.      This is the essence of indirect finance, and it means convincing potential depositors of the soundness of the institution.

4.      Banks rely on their reputations and government guarantees like deposit insurance to make sure customers feel that their funds will be safe.

 

B.     Safekeeping, Payments System Access, and Accounting

1.      Goldsmiths were the original bankers; people asked the goldsmiths to store gold in their vaults in return for a receipt to prove it was there.

2.      People soon realized that trading the receipts was easier than trading the gold itself.

3.      Eventually the goldsmiths noticed that there was gold left in the vaults at the end of the day, so it could safely be lent to others.

4.      Today, banks are the places where we put things for safekeeping; we deposit our paychecks and entrust our savings to a bank or other financial institution because we believe it will keep our resources safe until we need them.

5.      Banks also provide other services, like ATMs, checkbooks, and monthly statements, giving people access to the payments system.

6.      Financial intermediaries also reduce the cost of transactions and so promote specialization and trade, helping the economy to function more efficiently.

7.      The bookkeeping and accounting services that financial intermediaries provide help us to manage our finances.

8.      Providing safekeeping and accounting services as well as access to the payments system forces financial intermediaries to write legal contracts, which are standardized.

9.      Much of what financial intermediaries do takes advantage of economies of scale, which means that the average cost of producing a good or service falls as the quantity produced increases.

10.  Information is also subject to economies of scale.


C.     Providing Liquidity

1.      One function that is related to access to the payments system is the provision of liquidity. 

2.      Liquidity is a measure of the ease and cost with which an asset can be turned into a means of payment.

3.      Financial intermediaries offer us the ability to transform assets into money at relatively low cost (ATMs are an example).

4.      Financial intermediaries provide liquidity in a way that is both efficient and beneficial to all of us.

5.      By collecting funds from a large number of small investors, a bank can reduce the cost of their combined investment, offering the individual investor both liquidity and high rates of return.

6.      Financial intermediaries offer depositors something they can’t get from the financial markets on their own.

7.      Financial intermediaries offer both individuals and businesses lines of credit, which are pre-approved loans that can be drawn on whenever a customer needs funds.

 

D.    Risk Sharing

1.      Financial intermediaries enable us to diversify our investments and reduce risk.

2.      Banks mitigate risk by taking deposits from a large number of individuals and make thousands of loans with them, thus giving each depositor a small stake in each of the loans.

3.      Providing a low-cost way for individuals to diversify their investments is a function all financial intermediaries perform.

 

E.     Information Services

1.      One of the biggest problems individual savers face is figuring out which potential borrowers are trustworthy and which are not.

2.      There is an information asymmetry because the borrower knows whether or not he or she is trustworthy, but the lender faces substantial costs to obtain the same information.

3.      Financial intermediaries reduce the problems created by information asymmetries by collecting and processing standardized information.

 

           

II.    Information Asymmetries and Information Costs

1.      Information plays a central role in the structure of financial markets and financial institutions.

2.      Markets require sophisticated information in order to work well, and when the cost of obtaining information is too high, markets cease to function.

3.      Asymmetric information is a serious hindrance to the operation of financial markets, and solving this problem is one key to making our financial system work as well as it does.


4.      Asymmetric information poses two obstacles to the smooth flow of funds from savers to investors:  adverse selection, which involves being able to distinguish good credit risks from bad before the transaction; and moral hazard, which arises after the transaction and involves finding out whether borrowers will use the proceeds of a loan as they claim they will.

 

 

A.    Adverse Selection

1.      Used Cars and the Market for Lemons: In a market in which there are good cars (“peaches”) and bad cars (“lemons”) for sale, buyers are willing to pay only the average value of all the cars in the market.  This is less than the sellers of the “peaches” want, so those cars disappear from the markets and only the “lemons” are left.

a.       To solve this problem caused by asymmetric information, companies like Consumer Reports provide information about the reliability and safety of different models, and car dealers will certify the used cars they sell.

2.      Adverse Selection in Financial Markets:  Information asymmetries can drive good stocks and bonds out of the financial market.

 

B.     Solving the Adverse Selection Problem

1.      Disclosure of Information:  Generating more information is one obvious way to solve the problem created by asymmetric information.

a.       This can be done through government required disclosure and the private collection and production of information.

b.      However, the accounting scandals of 2001 and 2002 showed that in spite of such requirements companies can distort the profits and debt levels published in their financial statements.

c.       Reports from private sources such as Moody’s and Value Line are often expensive.

2.      Collateral and Net Worth:  Lenders can be compensated even if borrowers default, and if the loan is so insured then the borrower is not a bad credit risk.

a.       The importance of net worth in reducing adverse selection is the reason owners of new businesses have so much difficulty borrowing money.

 

C.     Moral Hazard: Problem and Solutions

1.      An insurance policy changes the behavior of the person who is insured.

2.      Moral hazard plagues both equity and bond financing.

3.      Moral Hazard in Equity Financing:  people who invest in a company by buying its stock do not know that the funds will be invested in their best interests. 

a.       The principal-agent problem, which occurs when owners and managers are separate people with different interests, may result in the funds not being used in the best interests of the owners.

4.      Solving the Moral Hazard Problem in Equity Financing:  The problem can be solved by if owners can fire managers and by requiring managers to own a significant stake in their own firm.


5.      Moral Hazard in Debt Finance:  Debt goes a long way toward eliminating the moral hazard problem, but it doesn’t finish the job; debt contracts allow owners to keep all the profits in excess of the loan payments and so encourage risk taking. 

6.      Solving the Moral Hazard Problem in Debt Finance:  To some degree, a good legal contract with restrictive covenants can solve the moral hazard problem in debt finance. 

 

III. Financial Intermediaries and Information Costs

A.    Screening and Certifying to Reduce Adverse Selection

1.      Borrowers must fill out a loan application that includes information that can be provided to a company that collects and analyzes credit information and which provides a summary in the form of a credit score.

2.      Your personal credit score tells a lender how likely you are to repay a loan; the higher your score the more likely you are to get a loan.

3.      Banks collect additional information about borrowers because they can observe the pattern of deposits and withdrawals, as well as the use of credit and debit cards.

4.      Financial intermediaries’ superior ability to screen and certify borrowers extends beyond loan making to the issuance of bonds and equity.

5.      Underwriting represents screening and certifying because investors feel that if a well-known investment bank is willing to sell a bond or stock then it must be a high-quality investment.

 

B.     Monitoring to Reduce Moral Hazard

1.      Intermediaries monitor both the firms that issue bonds and those that issue stocks.

2.      Banks will monitor borrowers to make sure that the funds are being used as intended.

3.      Financial intermediaries that hold shares in individual firms monitor their activities, in some cases placing a representative on a company’s board of directors.

4.      In the case of new firms, a financial intermediary called a venture capital firm does the monitoring.

5.      The threat of a takeover helps to persuade managers to act in the interest of the stock and bondholders.

6.      In the end, the vast majority of firm finance comes from internal sources, suggesting that information problems are problems too big for even financial intermediaries to solve.

 

 


Terms Introduced in Chapter 11

adverse selection

asymmetric information

collateral

deflation

free rider

moral hazard

net worth

unsecured loan

 

 

 

Chapter 12

 

I.       The Balance Sheet of Commercial Banks

A.    Assets:  Uses of Funds

1.      The asset side of a bank’s balance sheet includes cash, securities, loans, and all other assets (which includes mostly buildings and equipment).

2.      Cash Items:  The three types of cash assets are reserves (which includes cash in the bank’s vault as well as its deposits at the Federal Reserve); cash items in the process of collections (uncollected funds the bank expects to receive); and the balances of accounts that banks hold at other banks (correspondent banking).

3.      Securities:  The second largest component of bank assets; includes U.S. Treasury securities and state and local government bonds.  Securities are sometimes called secondary reserves because they are highly liquid and can be sold quickly if the bank needs cash.

4.      Loans:  The primary asset of modern commercial banks; includes business loans (commercial and industrial loans), real estate loans, consumer loans, interbank loans, and loans for the purchase of other securities.  The primary difference among the various types of depository institutions is in the composition of their loan portfolios.

 

B.     Liabilities: Sources of Funds

1.      Banks need funds to finance their operations; they get them from savers and from borrowing in the financial markets.

2.      There are two types of deposit accounts, transactions (checkable deposits) and nontransactions.

3.      Checkable deposits:  A typical bank will offer 6 or more types of checking accounts.  In recent decades these deposits have declined because the accounts pay low interest rates.

4.      Nontransactions Deposits:  These include savings and time deposits and account for nearly two-thirds of all commercial bank liabilities.  Certificates of deposit can be small ($100,000 or less) or large (more than $100,000), and the large ones can be bought and sold in financial markets.

5.      Borrowings:  The second most important source of bank funds; banks borrow from the Federal Reserve or from other banks in the federal funds market.  Banks can also borrow by using a repurchase agreement or repo, which is a short-term collateralized loan in which a security is exchanged for cash, with the agreement that the parties will reverse the transaction on a specific future date (might be as soon as the next day).


C.     Bank Capital and Profitability

1.      The net worth of banks is called bank capital; it is the owners’ stake in the bank.

2.      Capital is the cushion that banks have against a sudden drop in the value of their assets or an unexpected withdrawal of liabilities.

3.      An important component of bank capital is loan loss reserves, an amount the bank sets aside to cover potential losses from defaulted loans. 

4.      There are several basic measures of bank profitability:  return on assets (a bank’s net profit after taxes divided by its total assets) and return on equity (a bank’s net profit after taxes divided by its capital).

5.      Net interest income is another measure of profitability; it is the difference between the interest the bank pays and what it receives.

6.      Net interest income can also be expressed as a percentage of total assets; that is called net interest margin, or the bank’s interest rate spread.

7.      Net interest margin is an indicator of future profitability as well as current profitability.

 

D.    Off-Balance-Sheet Activities

1.      Banks engage in these activities in order to generate fee income; these activities include providing trusted customers with lines of credit.

2.      Letters of credit are another important off-balance-sheet activity; they guarantee that a customer will be able to make a promised payment.  In so doing, the bank, in exchange for a fee, substitutes its own guarantee for that of the customer and enables a transaction to go forward.

3.      A standby letter of credit is a form of insurance; the bank promises that it will repay the lender should the borrower default.

4.      Off-balance-sheet activities create risk for financial institutions and so have come under increasing scrutiny in recent years.

 

 

II.    Bank Risk: Where It Comes from and What to Do About It

A.    Liquidity Risk

1.      Liquidity risk is the risk of a sudden demand for funds and it can come from both sides of a bank’s balance sheet (deposit withdrawal on one side and the funds needed for its off-balance sheet activities on the liabilities side).

2.      If a bank cannot meet customers’ requests for immediate funds it runs the risk of failure; even with a positive net worth, illiquidity can drive it out of business.

3.      One way to manage liquidity risk is to hold sufficient excess reserves (beyond the required reserves mandated by the Federal Reserve) to accommodate customers’ withdrawals.  However, this is expensive (interest is foregone).

4.      Two other ways to manage liquidity risk are adjusting assets or adjusting liabilities.


5.      A bank can adjust its assets by selling a portion of its securities portfolio, or by selling some of its loans, or by refusing to renew a customer loan that has come due.

6.      Banks do not like to meet their deposit outflows by contracting the asset side of the balance sheet because doing so shrinks the size of the bank.

7.      Banks can use liability management to obtain additional funds by borrowing (from the Federal Reserve or from another bank) or by attracting additional deposits (by issuing large CDs).

 

B.     Credit Risk

1.      This is the risk that loans will not be repaid and it can be managed through diversification and credit-risk analysis.

2.      Diversification can be difficult for banks, especially those that focus on certain kinds of lending.

3.      Credit-risk analysis produces information that is very similar to the bond-rating systems and is done using a combination of statistical models and information specific to the loan applicant.

4.      Lending is plagued by adverse selection and moral hazard, and financial institutions use a variety of methods to mitigate these problems.

 

C.     Interest-Rate Risk

1.      The two sides of a bank’s balance sheet often do not match up because liabilities tend to be short-term while assets tend to be long-term; this creates interest-rate risk.

2.      In order to manage interest-rate risk, the bank must determine how sensitive its balance sheet is to a change in interest rates; gap analysis highlights the gap or difference between the yield on interest sensitive assets and the yield on interest-sensitive liabilities.

3.      Multiplying the gap by the projected change in the interest rate yields the change in the bank’s profit.

4.      Gap analysis can be further refined to take account of differences in the maturity of assets and liabilities.

5.      Banks can manage interest-rate risk by matching the interest-rate sensitivity of assets with the interest-rate sensitivity of liabilities, but this approach increases credit risk.

6.      Bankers can use derivatives, like interest-rate swaps, to manage interest-rate risk.


D.    Trading Risk

1.      Banks today hire traders to actively buy and sell securities, loans, and derivatives using a portion of the bank’s capital in the hope of making additional profits. 

2.      However, trading such instruments is risky (the price may go down instead of up); this is called trading risk or market risk.

3.      Managing trading risk is a major concern for today’s banks, and bank risk managers place limits on the amount of risk any individual trader is allowed to assume.

4.      Banks also need to hold more capital if there is more risk in their portfolio.

 

E.     Other Risks

1.      Banks that operate internationally will face foreign exchange risk (the risk from unfavorable moves in the exchange rate) and sovereign risk (the risk from a government prohibiting the repayment of loans).

2.      Banks manage their foreign exchange risk by attracting deposits denominated in the same currency as the loans and by using foreign exchange futures and swaps to hedge the risk.

3.      Banks manage sovereign risk by diversification, by refusing to do business in a particular country or set of countries, and by using derivatives to hedge the risk.

4.      Banks also face operational risk, the risk that their computer system may fail or that their buildings may burn down.

5.      To manage operational risk the bank must make sure that its computer systems and buildings are sufficiently robust to withstand potential disasters.

 


Terms Introduced in Chapter 12

bank capital

credit risk

depository institution

discount loans

excess reserves

federal funds market

interest rate spread

interest-rate risk

liquidity risk

loan loss reserves

net interest margin

nondepository institution

off-balance-sheet activities

repurchase agreement (repo)

required reserves

reserves

return on assets (ROA)

return on equity (ROE)

trading risk

vault cash