Get ready for CRD IV

CRD IV is starting to pick up steam as it enters the final stages of the EU legislative process. On 21 March 2013, the Commission published a press release announcing political agreement in trialogue negotiations on the remaining key issues, based on the provisional agreement reached with the European Parliament (EP) on 27 February. On 27 March 2013, the EcoFIN Council announced that agreement with the EP and the EC had been reached on the overall package. The texts (dated 26 March 2013) of the agreed CRD IV Directive and Capital Requirements Regulation were then published, together with a comprehensive overview of the new prudential regime, CRD IV/CRR – Frequently Asked Questions, from the EC.

The EP is expected to adopt the final text in plenary session on 17 April, which will be followed by a legal/linguist expert review, prior to final adoption by the EcoFIN Council (possibly in May) and then publication in the Official Journal. The text must be published in the Official Journal before the end of June for the new regime to go live on 1 January 2014 (otherwise, the start date will be 1 July 2014) due to an agreement in the Council for Member States to transpose CRD IV in an unprecedented six months.

The European Banking Authority (EBA) is not waiting for the legislative process to finish before continuing its preparations for the draft regulatory technical standards (RTS) underpinning CRD IV. It needs to submit draft RTS and ITS covering issues in some 35 articles to the EC (according to the original 2011 proposal) before CRD IV can take effect. Last year the EBA undertook preparatory work covering a number of the key issues. In March 2013, it published a number of draft RTS and ITS providing us with a first glimpse of how it intends to flesh-out the new prudential regime in relation to:

The EBA also published an updated version of the templates, instructions, validation rules and data point model for ITS on supervisory reporting (COREP and FINREP) on 15 March 2013.

These draft RTS are quite narrow in focus and do not necessarily give us a good picture of how the EBA is going to tackle CRD IV overall. Other RTS, particularly on eligibility of capital instruments and remuneration, will be more contentious and insightful.

Assuming CRD IV applies from 1 January 2014, full implementation will be phased-in by 1 January 2019. The supervisory reporting regime using the harmonised COREP and FINREP will also start from 1 January 2014. The EBA will address questions about the practical application of the supervisory reporting requirements in a Q&A tool for the Single Rule Book which is currently being developed. This tool will also cover EBA technical standards and guidelines once they are finalised and adopted.

The EBA cannot truly finalise its work until after the CRD IV text is published in the Official Journal and comes into force (20 days later) which will be sometime in July, if all goes according to plan. The Level 1 text of CRD IV, although definitive in itself, needs to be supplemented for firms to understand the full detail of what they must operationalise. The EBA has an overview of RTS/ITS proposals that are published and already in the pipeline, but the industry will have to wait a few more months to get the complete picture.

The article above appeared in this week's European financial regulation update. To subscribe please click here.

Beyond traditional banking

In my article for this week's European financial regulation update I suggest that the attention of financial regulators will be turning to non-banking activities and shadow banks in the future as they step-in and fill the void left by hamstrung banks.

Article in full:

Banks have been put under sustained regulatory pressure since the financial crisis. Their business models have been turned upside-down and inside-out as politicians seek a path towards a more traditional approach to banking. In Europe we may just be seeing an end in sight for significant new legislation aimed specifically at regulating banks (although the tinkering will go on for years). Over the next year, attention will be turning to non-banking activities and shadow banking. There are already signs that many different political agendas will influence this debate.

The Capital Requirements Directive IV (CRD IV/CRR) is the seminal package of capital, liquidity and corporate governance reforms implementing Basel III in Europe. It passed a significant hurdle on 5 March 2013, when the Economic and Financial Affairs Council (EcoFIN) agreed to its key terms, confirming a provisional agreement reached with the European Parliament (EP) at the end of February (you can see our US colleagues’ reaction to the agreement here). The legislation now enters its final phases with adoption by the EP plenary in April. That will be followed by a legal/linguist expert review, prior to final adoption by the EcoFIN Council (possibly in May) and publication in the Official Journal. This removes one key priority from the Irish Presidency’s list and its focus has already shifted to moving forward with the EU banking union, with the Recovery and Resolution Plan proposal being progressed in parallel with ongoing negotiations on the Single Supervisory Mechanism. Getting CRD IV out of the way will free up some time and resources for legislators to concentrate on other risky areas of the financial system.

Banks have made some strides in moving on from past mistakes. They have begun replenishing their damage balance sheets, refocusing their attention on their core operations and jettisoning more risky investment and shadow banking activities. But they have a long way to go, and keep finding more non-c0re assets that need to be off-loaded. For the latest on bank deleveraging, see our report, European outlook for non core and non performing loan portfolios: A growing non core asset market. This deleveraging process will make banks smaller, less interconnected and less of a systemic headache for supervisors. But as banks shrink, others are filling the gaps.

The European Fund and Asset Management Association estimates that the investment fund assets in Europe increased by 12.4% to €8,944 billion in the last quarter of 2012. Non-banks (e.g. insurance companies and hedge funds) are also gearing up for a greater role in credit intermediation process—particularly in terms of providing long-term credit for businesses. As more money flows into these markets, concerns about the formation of asset bubbles and financial contagion heighten. The presence of these systemic vulnerabilities may force the hand of regulators to make more structural and operational reforms in these markets to protect consumers, the wider financial system and the economy.

In particular, improving risk management practices across financial markets will be a key area of focus for regulators. This month, both the European Banking Authority (EBA) and the International Organisation of Securities Commissions (IOSCO) separately issued principles on exchange traded funds (ETF) and collective investment schemes (CIS) respectively to harmonize risk managements practices in these industries.

ETFs have become a hot topic with various reports (Financial Stability Board (FSB), International Monetary Fund (IMF) and the Bank for International Settlements) calling for increased surveillance of these funds, noting that their impacts on market liquidity and on the financial institutions servicing the funds are not yet fully understood, especially during periods of acute market stress. The FSB are particularly concerned about the potential systemic risks arising from the complexity and relative opacity of some ETFs which have branched out to new asset classes (e.g. fixed income, derivatives, and commodities) with thinner liquidity. Regulators are worried that the leverage embedded in the new breed of ETFs could pose financial stability risks if equity prices were to decline or interest rates increase. The IMF has also suggested growing popularity of ETF products may be contributing to equity price appreciation in some emerging economies.

On 18 December 2012, ESMA published final guidelines on ETF and other UCITS issues. The final guidelines contain a number of changes following feedback to its consultation early in the year. Controversially, the ESMA guidelines confirm all income generated through securities lending arrangements should be given to the fund, except for direct and indirect operational costs. Currently, market practice in many EU Member States is for the UCITS management company or a facilities agent of the securities lending arrangement to take a cut of the revenue generated from securities lending, but this may no longer be possible under the guidelines.

This month, the focus has shifted onto the risk management responsibilities of banks and the interactions with ETFs. On 7 March 2013, the EBA published an opinion which provides guidance on the evaluation of risks that might emerge at bank level through their operational relationships with ETFs.

The opinion discusses good practices relating to:

  • risk governance and permanent ETF risk management function
  • general funding requirements and liquidity
  • credit risk and collateral management
  • market risk
  • the stress testing framework
  • conflict of interest policy.

The good practices are not legally binding, and their implementation will depend on the specific characteristics of the credit institutions concerned as well as on their involvement in ETF operation.

The EBA’s opinion was issued just after the release of the IOSCO Technical Committee’s final report on principles of liquidity risk management for CIS. IOSCO called on CIS operators to ensure that the liquidity of their open-ended CIS allows them to meet redemption obligations and other liabilities. Before and during any investment, they should consider the liquidity of the types of instruments and assets in which the CIS invests and their consistency with the overall liquidity profile of the open-ended CIS. While liquidity risk is a particular concern for open-ended CIS, certain aspects of the principles are also relevant for closed-ended funds (for example, they may need to meet margin calls or other cash commitments to counterparties on a timely basis).

So what’s next? The European Commission (EC) is expected to issue legislative proposals this month focusing on money market funds which may echo issues covered in the recent European Systemic Risk Board Recommendation (of 18 February 2013) advocating, amongst other things, the conversion to variable Net Asset Value (NAV) funds to address systemic concerns of ‘runs’ on constant NAV funds, as experienced by some funds particularly in the US during the financial crisis. As with the developments discussed earlier, this will focus on ensuring financial stability. However, the EC is also planning to launch legislative proposals on long-term investment funds by the summer, in parallel with a wider review of issues relating to long-term finance of the economy. This plays to the sustainable growth agenda which, if a semblance of financial stability remains in Europe, is likely to come to the fore given the economic challenges facing the Union more broadly. We will have to wait and see whether the EC’s proposals strike the right balance between these two important objectives, and whether what comes out of the political machine at the end of the day does likewise.

Books I am reading in 2013

Here is a selection of new/forthcoming books that may help you get up to speed in the New Year:

Financial regulation/ banking/ central banking

Wall Street Values: Business Ethics and the Global Financial Crisis

Misunderstanding Financial Crises: Why We Don't See Them Coming

Banking the World: Empirical Foundations of Financial Inclusion

The Regulatory Response To The Financial Crisis

The Great Recession: Lessons for Central Bankers

Financial Innovation Too Much or Too Little?

Engineering the Financial Crisis: Systemic Risk and the Failure of Regulation

The Governance And Regulation Of International Finance (forthcoming)

Financial Crises, 1929 To The Present (forthcoming)

Regulatory Failure And The Global Financial Crisis

The Financial Crisis And The Regulation Of Finance

Financial Crises And Recession In The Global Economy, Third Edition

The Great Inflation: The Rebirth of Modern Central Banking (forthcoming)

Economics/ global governance- current state-of-play

In the Wake of the Crisis Leading Economists Reassess Economic Policy

Economics Of Bankruptcy

Systemic Vulnerability And Sustainable Economic Growth

End This Depression Now!

Divided Nations: Why global governance is failing, and what we can do about it (forthcoming)

When the Money Runs Out: The End of Western Affluence (forthcoming by Stephen King)

The Great Rebalancing: Trade, Conflict, and the Perilous Road Ahead for the World Economy (forthcoming)

Firm Commitment: Why the corporation is failing us and how to restore trust in it

The Rise of the Public Authority: Statebuilding and Economic Development in Twentieth-century America (forthcoming)

America's Assembly Line

Plutocrats: The Rise of the New Global Super-Rich

Economics After the Crisis: Objectives and Means (Lionel Robbins Lectures)

Doing Capitalism in the Innovation Economy: Markets, Speculation and the State

Time To Start Thinking: America and the Spectre of Decline

The New New Deal: The Hidden Story of Change in the Obama Era

Private Empire: Exxon Mobil and American Power

Economics/ governance- history

Why Nations Fail: The Origins of Power, Prosperity and Poverty

The Battle of Bretton Woods: John Maynard Keynes, Harry Dexter White, and the Making of a New World Order (forthcoming)

Out of time: CRD IV negotiations called off until 2013

EU Policymakers failed to agree the final text of reforms which will implement Basel III in Europe before Christmas.

Its now over to the Irish Presidency of the Council to finalise both the Capital Requirements Directive IV and the Capital Requirements Regulation in the New Year.

Remuneration and systemic risk are the main sticking points outstanding. However we expect policymakers to reach agreement on these issues in early 2013.

So Europe, like the US, has missed the G20 deadline of implementing Basel III from 1 January 2013.

The best guess now is that we might see some aspects of the new prudential regime for banks and large investment firms being rolled-out in Europe from mid-to-late 2013?