Derivatives: Let's rip apart those triple-A subs

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Derivatives: Let's rip apart those triple-A subs

So far 13 banks and investment banks have created top-rated derivatives subsidiaries. In theory such a sub won't go bust, even if the bank does. The banks claim this makes them acceptable as triple-A counterparties for derivatives transactions with the world's most select clients. But how accepted are they? And what nasty shocks lurk in the small print when the going gets rough? David Shirreff investigates

A spectacular event in August 1996, apart from the Olympics in Atlanta, was the closure of two derivative product companies. The first, Fisher King Derivative Products (Fishco), a termination vehicle, was wound up when its parent Fisher King & Co fell below BBB investment grade.


That forced the termination of over 500 interest rate and currency swaps, caps, floors and other structures, with more than 200 counterparties, totalling over $100 billion in notional principal amount.


The market was hit by a wall of demand for close-outs within the next 10 days, during the least liquid month of the year. The $800 million of collateral posted by Fisher King with Fishco to cope with just such an event, together with its core capital of $100 million, had been well above the mark-to-market value of Fishco's exposure to its clients.


But in the subsequent market disruption, spreads on over-the-counter derivatives widened so far that mid-market close-out values were highly unstable. Disputes about the mid-market price paralyzed the close-out beyond the 10 days prescribed by Fishco's wind-up schedule. Irate counterparties reached for their lawyers, and immediately reviewed their master agreements with all other triple-A derivative product companies (DPCs).


Within days the market received a second shock.





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