Impact of the US Financial Modernization Bill on the Requirements of Enterprise Wide Risk Management

 

By Hanns G. Heiliger and John J. Meehan, Wall Street Systems

 

“We’re making a fundamental and historic change in the way we operate our financial institutions.”

 

--William Jefferson Clinton

November 12, 1999

(remarks at the signing of the Financial Modernization Bill)

 

For more then 60 years, U.S. Financial Institutions have been severely restricted by the regulatory framework of the Glass-Steagall Act of 1930. Enacted during the depression, this well intended legislation missed its goal almost as soon as it was ratified. While providing considerable domestic “turf” protection for banks, it proved to create a serious disadvantage for US Financial Institutions wishing to compete in the global marketplace.  Most non-U.S. international financial institutions were “universal banks”, with few limitations to their desire to be active in all financial markets, from banking to investment banking to insurance. The signing of the “Financial Modernization Bill” (H.R.10 & S. 900) removes most of the artificial barriers for the US Banks, and provides an even playing field for U.S. Financial Institutions as they compete with international Banks.

 

Broadly, this new legislation allows banks to affiliate with securities firms and insurance companies, affiliations not permitted under Glass-Steagall. The bill defines a new category of Bank Holding Company that functions like an investment bank in relation to its member subsidiaries. While the bill does not repeal the Glass Steagall Act completely, it repeals the important Section 20 and amends Section 32, specifically allowing bank holding companies to own a securities affiliate. In addition, holding company affiliates are permitted to engage in insurance activities, even in states that have local anti-affiliation statutes.

 

This change in Banking Legislature comes at a time when globalization of the investment banking industry is picking up a strong momentum.  The industry seeks to expand their presence, their representation and their activities into conventional banking territory.  The insurance industry, at the same time, is in the middle of a major institutional restructuring, known as demutualization. All these events will produce enormous changes in the way the financial markets are structured and operate to the way financial companies are organized and managed. In addition, non-financial organizations will strengthen their in-house banking capabilities to maximize control over the cash flows of their affiliated organizations. In the meantime, regulatory changes and requirements (FAS 133, IAS 39) will continue to require that financial dealings and organizational structure be more transparent to investors and regulators.


 

These changes have a significant impact on risk management.  All risk - market, technology, operations, insurance event, strategy and political - will change. The effect these changes have on the financial condition of these institutions must be identified, quantified, correlated and managed. As new lines of business are developed, as partnerships are formed, as new institutions emerge, as others consolidate and merge, senior management will face several strategic decisions that flow from the business need to push the financial community beyond the edge of the current universe.

 

These developments add dramatic new relevance to an all encompassing enterprise- wide financial risk management infrastructure that covers all risks. This combined industry is IT driven now, with systems taking on more and more critical functions over time. System decisions have become survival choices rather than the mere productivity and P&L choices of not too long ago. With the substantial shifts, consolidations and expansions that will naturally flow from this Financial Modernization Bill, these strategic decisions will have to be made at a far more accelerated pace than the industry has ever experienced previously.

 

Technology-based management of operational, market and credit risk was a difficult task in the segregated universe of Glass Steagall. Difficulties arose not just from quantification and correlation elements, but also from much more mundane issues like data availability, reliability and timeliness. The integration of the three disciplines  - banking, securities and insurance – with all their products, risk profiles and correlations -- will demand an integrated approach of seamless straight-through-processing of all financial transactions. This means that the centralized risk control office must be able to manage all risk components of multiple locations, multiple portfolios at each location, and provide limit controls on any risk component, regardless of legal entity, industry or market. This is a huge global requirement.

 

And there are other factors.  Consolidation under the Investment Bank Holding Company (IBHC) will introduce major integration issues.  Elements of installed technology can be as much as ten years old.  Even if legacy systems managed risk adequately in a single vertical market, there is no single upgrade diskette that can make a structured legacy system leap into new markets and feed the IBHC.

 

Legacy systems must be consolidated or replaced, and new application layers must be developed to meet the reporting requirements of this bill, increasing operational risk.  Initial evaluation of in-house development approaches are likely to be prohibitively expensive, and vendor solutions priced right will be feature poor.  Even external custom development and support will come with a price tag that could literally “break the bank.”  ROI models will be weaker at the IBHC level when compared to the returns that were available when technology was installed in each of the vertical markets.


 

These changes will make the implementation of “Best of Breed” solutions even more difficult or perhaps even impossible. In a single industry environment,  “Best of Breed” solutions provided the comfortable appearance of vendor independence. But this approach has always required substantial custom integration to produce global results, at a high cost of ownership. Fragmentation, specifically on the technology side, always creates integration problems. Every change in risk management philosophies, every new product on the market, every new risk component will require multiple system adjustments. It will cause delays in implementation and reporting, create valuation risks and integration cost. With cross-industry consolidations under the IBHC concept, the “Best of Breed” method will be very risky if not impossible to implement, and will not achieve the intended goal: a timely, cohesive and complete risk management framework that fairly presents the current risk profile of the organization, under clearly defined risk parameters and assumptions.

 

In the past, Risk Management was viewed almost exclusively from a financial product perspective. The future will see a strong trend towards the integration of all risk aspects, including credit, technical, production, operational, insurance and strategic components. Industry and production specific risk ingredients, especially in the corporate world, will play a much stronger role in Financial Risk Management. Aspects such as competitive risks, operational efficiencies, quality control, personnel competence, the need and the capability to adjust to changing market environments will become important risk components.

 

The need for sophisticated monitoring of the correlation between risks and performance will increase substantially. Integrated enterprise-wide trading/risk management systems will be used more and more to support strategic business decisions. For example, Value at Risk (VaR) measurements will be used to determine optimal allocation of risk capital across affiliated companies within the Holding structures. Liquidity Risk Models (LRM’s) will gain a strong influence in the proprietary trading and hedge management environments. Risk adjusted performance will be used as the main base for product and personnel performance analysis.

 

Credit risk, traditionally complex, will be even more so in this new environment.  The credit component of traditional fixed income, forex, and money market products

are complicated by credit-enhancing instruments.  These instruments, such as derivative contracts and settlement agreements, as well as advances in theoretical constructs such as replacement risk and market volatility metrics require that global solutions across industries be sophisticated enough to comprehensively manage and control credit risk, real-time, in the new environment.  Mark–to-market exposure calculations, yield curve constructions, NPV measurements, and volatility pricing calculations must be supremely reliable.  The system must calculate portfolio effects from the IBHC perspective on correlated positions and perform margin accounting for those counterparties who supplement their credit lines with collateral. 

 

Outside credit data must be consolidated in real-time with the internal credit calculations to deliver credit checking and reporting, 24 hours a day.  Full credit exception reporting must flow immediately to the IBHC.  And finally, the system must be fully compliant with all Basle credit and settlement netting records.


 

Financial Risk Management will continue its progress towards integration into the overall activities of the organization. The financial standards – including insurance - will spill over into the corporate world. In-house banking structures will be implemented in large multinational corporations. The trend to view all activities of the organization under the financial risk management perspective will improve the effectiveness of these processes. They will become a major driving force behind the coming integration process for organizations, which currently still have very fragmented operations. To be successful in this endeavor, fully integrated enterprise-wide global risk management systems are the only viable long-term solution.

 

At Wall Street Systems ®, this global view has always guided our development efforts.  The Wall Street System ® is the leading integrated enterprise-wide global trading and risk management system, used by 6 of the 30 largest Multinational Corporations and Insurance Companies, and more than 20 of the largest International Financial Institutions in the world. The system covers the full spectrum of financial products with true real-time straight-through-processing. We have a track record of successful system integration in response to mergers and acquisitions, and we have successfully handled divestitures of affiliated companies as well. Our development efforts have been focused on the ability to reflect a true global holding structure across different industries, and we believe we are well-positioned to support the coming dramatic changes in the financial industry.

 

 As IBHCs are formed, there will be a strong demand for global systems, installed on-site, at each office of each IBHC subsidiary.  This is our core business.  Because of this, we are positioned, more than most, to immediately add the required features and functions to our global cross-industry risk management and reporting capabilities.  We are, in fact, ready with a product right now.

 

But this traditional strategy isn’t broad enough to serve the needs of smaller, geographically dispersed entities at a reasonable cost.  In order for us to bring the strength of our technology to this market, are leveraging our technological assets through Internet delivery.

 

Our product matches the market’s need for scalable solutions at a reasonable cost, available through a delivery channel that is suitable for global entities both large and small.  Through this channel, we deliver the same trading and risk control functionality regardless of activity levels.

 

Internet delivery addresses the cost sensitivity issues associated with installation and development.  With this delivery mechanism, and with dedicated, experienced technology partners, we can deliver the required functionality, at a functional depth appropriate to the size and complexity of any institution.

 

The ideal backbone software  for such an offering is a product that is a fully developed, real-world tested single transaction processing engine with full analytical support.  That engine must have the capacity to handle high volume service requests coming from Internet-based clients.


 

With just such a fully-developed engine at the core of our business, we have worked with our existing clients and other interested parties to develop a scalable Direct Trading environment that can be enhanced with additional features as needs increase.  Our mission is to connect outside customers to Treasury/Trading and deliver spread-adjusted prices onto browser terminals that are already installed one the customer’s desk.  Fundamentally, operational risk is reduced through a reliable straight-through-processing infrastructure.

 

Wall Street Systems ® provides the best, if not the only platform capable to successfully manage all risk components related to the financial developments and performance of International Financial Institutions and large Multinational Corporations in the next Centennial.