[HN Gopher] Credit Suisse finds 'material weakness' in reporting...
       ___________________________________________________________________
        
       Credit Suisse finds 'material weakness' in reporting, scraps exec
       bonuses
        
       Author : Octokiddie
       Score  : 245 points
       Date   : 2023-03-14 14:03 UTC (9 hours ago)
        
 (HTM) web link (www.cnn.com)
 (TXT) w3m dump (www.cnn.com)
        
       | hnthrowaway0315 wrote:
       | On a side note I think I figured out part of Fed's plan.
       | 
       | Basically the key is to stimulate inflation so that they get the
       | chance to hike rates. By doing so many people choose to stop
       | investing in stocks, funds and more on longer term saving
       | accounts.
       | 
       | Essentially this heals the asset-liability structure of financial
       | institutions. They now have liabilities of longer term so they
       | can issue longer term loans. This eventually will stimulate real
       | economy.
        
         | vuln wrote:
         | Increase inflation to remove more money from the system and
         | encourage the _correct_ investment at the moment will
         | eventually stimulate the economy?
        
         | VHRanger wrote:
         | The fed respond to inflation *AND* unemployment rate, and they
         | respond to their own forecasts of those things.
         | 
         | The fed didn't stimulate inflation by choice. The rates were at
         | 0 for most of the decade and inflation was very low.
         | 
         | Increasing interest rates was a response to inflation --
         | partially created by QE and stimulus spending, supply chain
         | disruptions, and other supply/demand shifts.
         | 
         | As for how interest rates work: they make borrowing more
         | expensive. There's a bunch of second-order effects from that
         | but borrowing cost and time value of money are the main thing
         | to keep in mind.
        
         | ROTMetro wrote:
         | The Fed wants to push unemployment. To save the economy
         | previously they injected tons of money and need Billionaires
         | and big businesses (because the injection process is not
         | directed to your average mom and pop) to use that money. Now
         | that they need to reduce money, they take away jobs for the
         | working class. Nice system. Free government money to some and
         | government pushing for you to lose your job for others, the two
         | levers the Fed loves.
        
           | mohamedattahri wrote:
           | The FED is not trying to push unemployment, they just accept
           | it as a cost to curb inflation which is always enemy number
           | one. Interests rates and unemployment are correlated; you
           | make borrowing more expensive, people invest less and become
           | more conservative, often by trimming.
           | 
           | EDIT: Fixed correlation sign.
        
       | balozi wrote:
       | I understand 'material weakness' to mean
       | falsified/faked/misleading/corrupted. 1) what happened to basic
       | language?, 2) do the legal/PR people using these words honestly
       | believe they are fooling anyone?
        
         | Red_Leaves_Flyy wrote:
         | Just the commoners. Blue collar and lower social status folks
         | would riot if they knew the full extent of what white collar
         | crime lords get away with.
        
           | hef19898 wrote:
           | They wouldn't. Proof: Nobody cared about Cum-Ex. Nobody
           | revolted after 2008 neither.
        
             | Red_Leaves_Flyy wrote:
             | Nobody cared or the proletariat was coincidently not shown?
             | this scandal seems to have been completely swept under the
             | rug lending my argument credence. Also, were you living
             | under a rock during occupy? These movements got
             | systematically infiltrated and dismantled by Fed's using
             | obscene methods, like getting suspects pregnant. It's
             | unlikely we'll ever actually know how bad their methods
             | were because they were successful at forcing people back
             | underground. Make no mistake though, these people are still
             | around and still agitating, they're just smarter now.
        
               | bryceacc wrote:
               | >dismantled by Fed's using obscene methods, like getting
               | suspects pregnant
               | 
               | do you have a source? this sounds nuts
        
             | SCUSKU wrote:
             | I wouldn't say nobody, you did have the Occupy Wallstreet
             | protests after all. That said, it wasn't the French
             | Revolution...
        
           | omgomgomgomg wrote:
           | CS ceo literally got away with a verbal warning by the
           | regulatory body finma for a blatant lie.
        
         | lazide wrote:
         | They're covering their asses so they don't get sued for
         | defamation.
         | 
         | If they say 'fraud', 'theft', 'lying' they are implying intent,
         | which can be hard to prove (maybe they were just incompetent or
         | mislead by someone else?).
         | 
         | A material weakness means there is a significant to the
         | business (aka material) difference between what was
         | written/reported, and what investigation found was true.
         | 
         | WHY that is doesn't matter for the purposes of clawing things
         | back, and since they have solid proof of it, there you go.
         | 
         | Speculating on the reason or if a crime was committed until
         | it's proven in a court of law is what gets high powered and
         | highly paid attorneys excited, and the folks who are getting
         | fired and the money clawed back can still afford those in
         | spades even afterwards. Credit Suisse probably feels they
         | already have enough problems.
        
         | youainti wrote:
         | My understanding is that "material" is a technical term in
         | accounting. A "material" effect is one that will have a
         | noticable impact on the business.
         | 
         | Example: $100 missing from a single petty cash account would
         | have almost no impact on a multi-site business and wouldn't be
         | reported as "material" losses. $100 missing from every petty
         | cash account would be different and probably would be reported
         | as a "material" deficiency because it means there is an issue
         | with controls.
         | 
         | disclaimer: My experience with accounting is a single
         | accounting class and having run a budget for a business with
         | $60k monthly for a few months before I left.
        
         | tawwwwaway wrote:
         | That's correct. And the fact that the board disclosed it rather
         | than the auditors is a big "we're caught"/"emperor has no
         | clothes" moment. Who's the audit firm and when are they losing
         | their license?
        
       | duxup wrote:
       | I assume this is the step you take before firing them as a shot
       | across the bow to quit or otherwise go away?
        
       | IG_Semmelweiss wrote:
       | I feel like this started with the US-accounts fishing expedition
       | that was started by a disgruntled Manager in the Swiss banking
       | side.
       | 
       | Banking in switzerland has not been the same since. And US
       | citizens are effectively kryptonite for swiss banks too.
        
       | MrMan wrote:
       | If there is any bank that should be dismantled it's CSFB but it's
       | survived this long by getting big enough that regulators are
       | afraid to break it up
        
       | JCM9 wrote:
       | CS has had a range of challenges with its leadership and
       | operational practices for years. This is just the latest in a
       | string of events, some of them borderline just bizarre, calling
       | into question the competency of the bank's leadership its and
       | long term direction.
        
       | pulse7 wrote:
       | Credit Suisse shares are at an all-time-low today...
        
         | trosi wrote:
         | You could print that statement and hang it on the front door,
         | cause it's been true almost every day of the past few months
        
         | omgomgomgomg wrote:
         | The UBS id doing just 20% better.
        
       | gadders wrote:
       | The thing is with the big Swiss banks like UBS, Credit Suisse etc
       | is they regularly oscillate business models between "We are a
       | full service universal bank" and "We are a private bank with a
       | bit of investment banking attached to keep our HNWI clients
       | happy."
       | 
       | Where they are in that cycle typically depends on how much money
       | investment banking/trading made over the previous year or two.
        
         | janeway wrote:
         | Credit Suisse is a investment bank. UBS is a typical personal
         | bank for majority of Suisse people and they also offer a few
         | personal investment options. They have a separate investment
         | side.
        
           | gadders wrote:
           | Credit Suisse has a large private banking/wealth management
           | function as well as an investment bank.
        
       | Wonnk13 wrote:
       | I've been watching this firm slowly die via a thousand self
       | inflicted wounds since 2016. I wish someone had the courage to
       | just close up shop instead of barely limping along.
        
       | curiousgal wrote:
       | Tangent: I guess the silver lining in proofreading mistakes is
       | that the content wasn't generated by ChatGPT.
        
         | expertentipp wrote:
         | > setting aside 1 billion Swiss francs ($1.1 million).
         | 
         | Billion, million, googol, whatever. For CNN and Swiss bankers
         | it doesn't make difference. Executives assuring that everything
         | is all calm and orderly means how many breaths it has left?
        
           | withzombies wrote:
           | Is this one of those billion = long million mistakes in some
           | languages? Not everyone agrees that a billion is 1000 million
           | and it can get really confusing sometimes.
           | 
           | > Other countries use the word billion (or words cognate to
           | it) to denote either the long scale or short scale billion.
           | (For details, see Long and short scales SS Current usage.)
           | 
           | > Milliard, another term for one thousand million, is
           | extremely rare in English, but words similar to it are very
           | common in other European languages.
           | 
           | https://en.wikipedia.org/wiki/Billion#:~:text=Other%20countr.
           | ...
        
             | expertentipp wrote:
             | Billion and Milliard are commonly mistaken between SI and
             | "imperial" countries. Million (10^6) is rather unequivocal.
        
           | moffkalast wrote:
           | I mean it's a billion CHF, Michael, what could it cost? 10
           | dollars?
        
             | TheCleric wrote:
             | There's always money in the banking stand.
        
             | expertentipp wrote:
             | I'm afraid we have bad news for dollar-speaking investors,
             | sir.
        
         | antibasilisk wrote:
         | ChatGPT can generate proofreading mistakes
        
           | CWuestefeld wrote:
           | If it's built from content on the web, how can it avoid doing
           | so?
        
             | tialaramex wrote:
             | Probabilities matter. So the machine ends up with a model
             | of human language, in which errors are present but
             | uncommon, same trick a child is doing. For other reasons I
             | was looking recently at the Wug test. If you run that test
             | on very young kids in Japan, two year olds pass no
             | problems, in Japanese there's no plurals so, "1 Wug" => "2
             | Wug". But English native kids at this age struggle, "1 Wug"
             | => ??? they're aware there's a rule for how this works, but
             | they aren't yet confident what the rule _is_. A year or two
             | later,  "1 Wug" => "2 _Wugs_ " they have learned the rule,
             | make plurals by adding a -S sound to the word.
             | 
             | I expect ChatGPT can pass the wug test. In fact, unlike a
             | random two year old it will certainly have read about the
             | actual Wug test, so definitely don't ask it about that word
             | in particular, make up a new word.
             | 
             | Now, human kids are learning a spoken language, the model
             | is learning a written language, but they're both linear so
             | it's not _that_ different.
        
             | pixelpoet wrote:
             | Dictionaries are pretty effective
        
         | [deleted]
        
       | steponlego wrote:
       | Contagion is spreading now. It's interesting that we're calling
       | it "contagion" isn't it? I think the real problems are deeper,
       | like cancer, and it's systematic. This isn't just a light cough
       | with some sniffles. We're talking a body riddled with pus-filled
       | tumors.
        
         | kelseyfrog wrote:
         | Impossible, despite collapsing every 7-10 years against every
         | imaginable mitigation, this the best system we've got.
        
         | JumpCrisscross wrote:
         | > _Contagion is spreading_
         | 
         | Not to Credit Suisse. They had their run in November [1]. That
         | they remain stable after this disclosure is evidence against
         | contagion, not for it.
         | 
         | [1] https://www.wsj.com/articles/credit-suisse-warns-
         | of-1-6-bill...
        
         | ericmay wrote:
         | Ok. How is what you are saying falsifiable? What do you even
         | mean that "contagion is spreading"? What is the specific claim
         | or prediction that is being made?
        
         | jimnotgym wrote:
         | Except this was a disease spread deliberately in order to make
         | more money
        
           | losteric wrote:
           | Maybe _that_ is the disease? greed, sociopathy... money
           | worship
        
           | mnd999 wrote:
           | That's the normal state of things in Wall Street. Do whatever
           | you can to make money, greed is good etc. They're not fools
           | though, it only works if there's some truth in it.
        
             | mr_00ff00 wrote:
             | Not to defend Wall Street, but people act like "greed is
             | good" only applies to them.
             | 
             | You would have to be blind to not see every industry and
             | person, from execs to engineers, seeing greed is good. I
             | mean, weren't 400k+ google engineers unionizing? Are the
             | start-up craze of the past 10 years and crypto craze in
             | 2020 just a bunching of people trying to get rich quick?
        
               | salawat wrote:
               | I wouldn't call 400k google engineers unionizing
               | "greedy". I'd call it a response to greed.
        
         | timcavel wrote:
         | [dead]
        
       | orangepurple wrote:
       | This is the foreshock that occurs before the larger seismic event
       | and they are washing their hands clean so they aren't criminally
       | liable when the organization fails later this year. Look at the
       | Credit Suisse 5 year CDS chart so see how the market is pricing
       | their risk.
        
         | psychlops wrote:
         | Why do you believe there is hope of criminal charges? All
         | indications show that banks simply get propped up and the
         | incompetence remains unpunished.
        
         | CSMastermind wrote:
         | I've been hearing for 9 months now that people think they're
         | going under but I haven't heard a concise explanation of why.
         | Can someone with more knowledge of the situation provide one?
        
           | JumpCrisscross wrote:
           | > _Can someone with more knowledge of the situation provide
           | one?_
           | 
           | They lost money on Archegos and Greensill, had a run in
           | November, have run through a bizarre set of CEOs (one had a
           | PI follow a wealth manager who was suspected of defecting)
           | and generally been the poster child of big bank
           | mismanagement.
        
             | matt_s wrote:
             | I think part of it is general laypeople (like myself) think
             | Archegos and other failures we've heard about are in the
             | past. I wonder if the reality is that Credit Suisse (or
             | other banks) still hold onto whatever losses resulted from
             | those failures and then try various things to shore
             | up/mitigate those losses as a business should do. When
             | they've exhausted those various methods and/or the value of
             | other assets (securities, bonds, bundles of loans aka MBS,
             | etc.) have gone down dramatically then their balance sheet
             | is a mess. There could be a point of no-return somewhere
             | along the line if they've been horribly mis-managed and
             | taking on or permitting customers to take on too much risk.
             | That point of no-return might mean contagion to other
             | banks/financial firms.
        
             | skrtskrt wrote:
             | they're also the poster child - over many decades - of
             | letting fraudulent/organized crime money run through their
             | systems, with the associated lack of controls and morals
             | that comes along with that
        
               | Iwan-Zotow wrote:
               | Pecunia non olet
        
           | shapefrog wrote:
           | I've been hearing for 9 years now that people think they're
           | going under ...
        
           | pjc50 wrote:
           | They're corrupt/mismanaged:
           | https://www.reuters.com/business/uks-fca-puts-credit-
           | suisse-...
        
         | trillic wrote:
         | The CDS market is pricing in an approximately 10% chance of $CS
         | failing in the next year.
        
           | alexpetralia wrote:
           | Out of curiosity, how did you calculate this?
        
             | FormerBandmate wrote:
             | Credit default swaps pay the full value of a bond when a
             | bond defaults, and pay nothing when it doesn't. If a 1-year
             | CDS is 10% of face value there's a 10% chance of default in
             | a year
        
               | mason55 wrote:
               | I'm not a quant or banker but I don't think that's true.
               | When a credit event is triggered, there's an auction for
               | recovery of the defaulted bonds/loans, and then recovery
               | is what's left from par.
               | 
               | In addition, you have to take net present value of the
               | settlement into account. Money compounds, it doesn't grow
               | linearly. Let's say there's a 10% chance of a credit
               | event in a year, a 0% chance today, and the chance grows
               | linearly (27 bps/day). Even if the chance of a credit
               | event grows linearly, and you hold the recovery rate
               | steady, the net present value of the recovery amount
               | grows as a function of _e_.
               | 
               | All that to say, I don't think what you are saying is
               | correct.
               | 
               | See here for the correct formula:
               | https://news.ycombinator.com/item?id=35154072
        
             | a4a4a4a4 wrote:
             | Not the person you're replying to, but you can calculate
             | the "implied volatility" using the current option pricing
             | vs the current stock price. As the consensus of price
             | movement (up or down) increases, the option prices go up.
             | 
             | https://www.optionsplaybook.com/options-introduction/what-
             | is...
        
             | trillic wrote:
             | Implied probability of default over a given time-span can
             | be approximated with the equation P = 1 - ( e ^ ( ( -S * t
             | ) / ( 1 - R ) ) where S is the CDS spread and R is the
             | recovery rate.
             | 
             | The spread can be solved using the inverse S = ln ( 1 - P )
             | * ( ( R - 1 ) / t )
             | 
             | Probabilities and rates are both expressed as percentages
             | not basis points.
             | 
             | S is the spread. t is years. R is the recovery rate.
             | 
             | Source is my notes from undergrad. Options, Futures, and
             | Other Derivatives (9th Edition) by John C. Hull. Take all
             | this with a grain of salt as I am not a quant. (but I am
             | looking for a job!)
             | 
             | Doing some additional reading, there are some more precise
             | approximations but they are less general.[1]
             | 
             | Last number I was able to pull up the $CS CDS was trading
             | at 551 BP. Up from 446 yesterday (an all-time high for $CS)
             | 
             | Lehman Bros hit 640 BP just days before collapse.
             | 
             | [1] https://quant.stackexchange.com/questions/15986/how-to-
             | compu...
        
               | time_to_smile wrote:
               | Thanks for sharing this.
               | 
               | Quantitative finance really is a fascinating field, not
               | because it will make you rich, but because you can dive
               | much deeper into understand _exactly_ what the market
               | believes about the probability of different events.
               | 
               | Of course what the market believes doesn't have to be
               | correct, but nonetheless very interesting to dive into.
        
               | lordnacho wrote:
               | What did you use as the recovery rate?
               | 
               | Weird thing about the recovery rate is that everyone I've
               | asked says the same thing, and I've traded CDS: the
               | recovery rate is 40%. It's a bit of a free variable in
               | that equation, and it matters. Trouble is how on earth do
               | you estimate it? But random people I've met in the
               | business will just say 40%, for every issuer, somehow.
        
               | trillic wrote:
               | Yup 40%, it's in the textbook, and as the other commenter
               | nicely put it, it also seems like the financial
               | equivalent of dark matter to me.
               | 
               | We are living in times of idiosyncratic risk and my
               | approximations above are likely no better than hearsay.
               | 
               | That being said I'm not rushing to buy or sell $CS stock
               | even with my elevated risk tolerance and the seemingly
               | low price.
        
               | 6stringmerc wrote:
               | I'm very interested in your term "idiosyncratic risk"
               | having worked the Street and particularly fond of
               | synthetics / swaps / GICs / etc. as a platform.
               | 
               | My mental picture is a very unsteady hub and spoke like
               | in Wipeout or something where the parties and counter
               | parties are intertwined in ways that the dynamics are, as
               | you put it, idiosyncratic.
        
               | cuteboy19 wrote:
               | What do you mean by idiosyncratic risk here? It seems as
               | though you just read the word in an online forum where it
               | was used in an context free manner. Read through
               | investopedia.com/terms/i/idiosyncraticrisk.asp and tell
               | me how it applies here?
        
               | jmillikin wrote:
               | It's a bit gutsy to ask someone who casually drops a CDS
               | valuation formula into a conversation to justify
               | themselves against an Investopedia article, as if a
               | retail-oriented content farm is the definitive resource
               | on finance.
               | 
               | To answer your question, "idiosyncratic risk" in this
               | context means that an individual company might have
               | problems that don't broadly apply to the rest of its
               | industry. For example Credit Suisse might have management
               | that is bad at running a bank, leading to repeated
               | investment losses and regulatory actions well beyond
               | what's normal for big multinational banks.
               | 
               | Look at the CS balance sheets over the past few years, or
               | its stock price and PE ratio, or hell just Google "Credit
               | Suisse books loss" and look at how many times they tried
               | to stick their fingers in the wrong cookie jar. They got
               | hit by the Hwang thing, they got hit by Greensill, and
               | apparently they can't even accurately report how much
               | money they're making (losing).
               | 
               | I wouldn't want to have any position on their equity
               | either.
        
               | oakwhiz wrote:
               | Sounds like the financial version of dark matter
        
               | WastingMyTime89 wrote:
               | It's not necessarily.
               | 
               | A peculiarity of finance as a field of study is that a
               | lot of the people studying finance only care about direct
               | applications and a lot of the people teaching finance had
               | this mindset when they learnt.
               | 
               | It's easy to end up with some poorly taught material. If
               | you carefully looked at the model which gave rise to the
               | equation you are considering, there probably is a very
               | tangible meaning to the figure everyone is ball parking.
        
               | itronitron wrote:
               | >> there probably is a very tangible meaning to the
               | figure everyone is ball parking
               | 
               | 40 is awfully close to 42
        
               | lordnacho wrote:
               | A fudge factor that makes your models agree with
               | observation? Yeah, pretty much. I was never an expert in
               | CDS so I always wondered if other people had better ways
               | of dealing with it. But nobody I've come across has ever
               | offered anything other than 40%.
        
               | curiousgal wrote:
               | Not really. Quants modelled stochastic recovery rates and
               | they saw that it doesn't really add much. Fixed recovery
               | rates work just fine.
        
               | [deleted]
        
               | hd95489 wrote:
               | They should have another factor for government
               | shenanigans where a entity defaults but the cds isn't
               | recognized as a default
        
               | omgomgomgomg wrote:
               | Can you check how that data looked for ubs and CS before
               | they habe been bailed out?
               | 
               | I am certain the Swiss government will bail them out,
               | direct democracy be damned.
        
               | slt2021 wrote:
               | Switzerland's wealth is tied to the reputation of their
               | banks being top tier.
               | 
               | Swiss bankers already lost a lot of customers to US
               | banks, letting CS fail would have very bad consequence on
               | Swiss economy long term
        
               | nafey wrote:
               | Coincidentally, I am in a class being conducted by John
               | C. Hull right now as I type this comment.
        
               | chasd00 wrote:
               | Put your phone down and pay attention! ;)
        
           | SeanAnderson wrote:
           | I'm surprised it's only 10%. This morning was a very strong
           | rally for beleaguered banking stocks and CS didn't budge an
           | inch.
        
             | bushbaba wrote:
             | Because credit Susie is "to big to fail" with the CDS
             | likely pricing in the change of a government bail out
        
               | topper-123 wrote:
               | Even if if doesn't fail, the shareholderd might be wiped
               | out though.
        
               | HDThoreaun wrote:
               | Shareholders being wiped out doesn't affect bond holders.
        
               | warbaker wrote:
               | Usually bondholders are also wiped out during a bailout.
               | Bailouts are generally for customers / counterparties,
               | not investors.
               | 
               | Sometimes in a bankruptcy, bondholders take a "haircut"
               | and agree to get less money back because the company
               | simply can't pay them what they're owed.
        
               | latchkey wrote:
               | What if bond holders are shareholders?
        
               | rblatz wrote:
               | Their share value will be wiped out, and their bonds
               | won't be.
        
         | ren_engineer wrote:
         | yeah, there have been rumors about Credit Suisse for close to a
         | year. They are in bad shape, along with plenty of other big
         | banks
        
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