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CFA level 3 CFA level 3 volume III applications of economic analysis and asset allocation finquiz curriculum note, study session 12, reading 24

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INVESTMENT-GRADE AND HIGH-YIELD CORPORATE BOND PORTFOLIOS Investment-grade bonds IG vs high-yield bonds HY Investment-grade corporate bonds: • are rated from AAA to BBBB by S&P and F

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Credit risk is an important issue for a credit portfolio

The credit market includes:

Ø Publicly traded debt securities (such as

corporate bonds, sovereign/non-sovereign

government bonds, supranational bonds &

commercial papers)

Ø Non-publicly traded instruments (such as

loans, privately placed securities)

The credit market also includes:

Ø Structured financial instruments (such as

mortgage-backed securities, asset-backed securities)

Ø Collateralized debt obligations (traded

publicly or non-publicly)

Note: Corporate bonds are the largest component of

the credit market

2 INVESTMENT-GRADE AND HIGH-YIELD CORPORATE BOND PORTFOLIOS

Investment-grade bonds (IG) vs high-yield bonds (HY)

Investment-grade corporate bonds:

• are rated from AAA to BBBB (by S&P and

Fitch) or Aaa to Baa3 (by Moody’s)

• have higher credit ratings

• have lower credit & default risk

• offer lower yields

High-yield corporate bonds or speculative grade bonds:

• are rated below BBB1 (by S&P and Fitch) or

below Baa3 (by Moody’s)

• have lower credit ratings

• higher credit & default risk

• offer higher yields

Credit portfolio managers and analysts often conduct

their own independent assessments (usually through

credit models) to evaluate the credit worthiness of bond

issuers Their credit analysis may take into account “four

Cs” – capacity, collateral, covenants, and character or

the extended “five Cs” which includes capital as well

Credit risk is the risk that a counterparty or debtor may

not be able to repay the loan Two components of

credit risk are:

Default risk, is the probability that a borrower

fails to make scheduled principle or interest

payments

Loss severity (a.k.a loss given default), is the

amount of loss when default occurs

Credit loss rate = % of par value lost to default for a

group of bonds = bond’s default rate × loss severity

Historically, credit loss rate on HY bonds has been substantially higher than on IG bonds

The most relevant risk considerations for:

• HY bonds are → credit and default risk

• IG bonds are → credit risk, credit migration (credit downgrade) risk, spread risk and interest rate risk

Note: IG bonds and HY bonds not only differ in their

credit and default risk but also in their sensitivity to interest rate changes and liquidity

2.2 Credit Migration Risk and Spread Risk

Credit migration risk is the risk that a bond’s credit quality

deteriorates As the bond becomes riskier, its credit

spread widens and as a result spread risk rises

Sometimes portfolios suffer losses when portfolio managers have to force sell a bond which has been downgraded below IG by credit rating agencies if their portfolios are constrained to hold only IG bonds

Spread duration measures the effects of change in

spread on a bond’s price i.e approximate % increase (decrease) in bond’s price for 1% decrease (increase) in credit spread In a portfolio, IG bonds’ risk is typically measured in terms of spread duration

The effects of spread duration and modified duration

• are almost identical for non-callable fixed rate corporate bonds

• differ significantly for floating rate and some other types of bonds

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Compared to modified duration, spread duration is a

better measure for an IG portfolio consisting of

floating-rate bonds that typically have little modified duration

but can have high spread duration

Time to maturity (and spread duration) becomes

irrelevant as a measure of risk in the case of default (and

liquidation) All senior-ranked bonds of HY issuers,

irrespective of maturity (and spread duration), will

experience similar credit losses Therefore, investors of HY

bonds emphasis credit risk and market value instead of

spread duration

Credit risk (spread risk and default risk) for IG and HY

portfolios can be managed better if the portfolio

manager is aware of 1) spread duration-based 2)

value-based risk measures

HY portfolios are primarily exposed to credit risk whereas,

IG portfolios are primarily exposed to interest-rate risk

Bond’s yield = risk-free interest rate + spread

Generally, when economic conditions:

• strengthen → risk-free rates increase, and

credit spreads decrease

• deteriorate → risk-free rates decrease, and

credit spreads increase

As we know, spread is typically positive for a security with

credit risk and is zero for a risk-free security Theoretically,

change in risk-free interest rates should have identical

effects on both risk-free and risky securities However, it

has been observed that HY bonds with large credit

spreads are less sensitive to change in interest rates than

bonds with smaller credit spreads because in practical

terms, credit spreads and risk-free interest rates are

negatively correlated Notably, the credit spreads of

Caa rated bonds change more in opposite directions

than the magnitude of change in interest rates

Key macro-economic factors (e.g economic growth,

default rates, monetary policy) typically have opposite

effects on interest rates and spreads Therefore, price

patterns of risky bonds more closely match equities

rather than fixed income

Empirical duration: Statistically estimating bond’s

duration using historical market data, usually through

regression analysis (i.e regressing historical market-based

bond’s prices on changes in historical market-based

benchmark yields)

Effective duration: Sensitivity of bond’s price to change

in benchmark yields This is modified duration for option

free bonds and option adjusted duration for bonds with

embedded options

It has been observed that IG bonds have greater empirical duration and

for bonds across all credit ratings, empirical duration is typically smaller than the theoretically based effective duration The results are more pronounced for HY bonds, which have nearly zero sensitivity to interest rate

changes, and Caa rated bonds, in fact have negative empirical durations

Therefore, IG portfolio managers primarily focus on interest rates, yield curve dynamics and portfolio durations, whereas HY portfolio managers emphasize portfolio’s credit risk Though both groups need to be cognizant of all risks

Note:

The relation between interest rates and spreads is only empirically derived, and thus, is not absolute For

example, ‘Taper tantrum’ term refers to a 2013 surge in

treasury yields when Fed announced that it would reduce its mortgage and treasury purchase program As

a result, interest rates rose, and credit spreads widen extensively

2.4 Liquidity and Trading

Liquidity: Ability to trade asset quickly and with certainty

at a price close to its fair market value

• Bid-ask spread − The smaller the bid-ask spread, the higher the liquidity

• Bond’s issue size & overall market size− An individual bond’s liquidity is positively correlated to the bond’s issue size and the overall market size

• Bond dealers’ inventory size− The larger the size of bond in dealers’ inventories, the higher the bond’s liquidity

On average, IG market and issue size is larger than HY market and issue size, that’s why IG bonds are more liquid than HY bonds, and dealers hold comparatively larger inventories of IG bonds This causes trading in HY bond portfolios costlier (higher bid-ask spread) Many HY bonds trade infrequently and are therefore inaccessible Managers have to find substitutes for a new portfolio Bonds’ availability issue also exists in longer-term IG bonds but in lesser extent

Ø IG bonds are usually quoted as spread over benchmark government bonds

Ø HY bonds are usually quoted in price terms because of bonds’ equity-like behavior and sensitivity to spread changes

Practice: Example 1, Reading 24, Curriculum

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3 CREDIT SPREADS

Portfolio managers often separate their analysis of

interest rate risk from credit-related risks (e.g credit

spread risk, credit migration risk, default risk and liquidity

risk) to better understand their contribution to total

portfolio return and risk

3.1 Credit Spread Measures

Credit related measures help investors in composing

their credit portfolios and quickly estimating their return

compensation for taking credit-related risks

3.1.1) Benchmark Spread and G-Spread

Benchmark spread is calculated by subtracting the

similar duration benchmark bond yield from the yield on

a credit security Benchmark bonds are typically recently

issued government bonds However, one problem with

benchmark spread is that finding the similar duration

on-the-run government bond is challenging

G-spread is used by investors when no government

bond exists that has the same maturity as the credit

security The benchmark yield is calculated by a linear

interpolation of yields on two on-the-run government

bonds and the weights of the two government bonds’

yields are derived in a way that their weighted average

duration matches the credit security’ duration

Another advantage of G-spread in portfolio construction

is that investors can hedge the interest rate risk of credit

securities by selling/short selling the two benchmark

government bonds and retaining only the credit spread

of the security

G-spread is used to estimate the changes in price and

yields of option-free fixed income securities for small

changes in interest rates

3.1.2) I-Spread

Interpolated spread (I-spread) conceptually resembles

G-spread with one difference, I-spread uses swap rates

as benchmark rates rather than yields on government

bonds The denominated currency of swap rates and

the credit security should match

Swap curves are relatively smoother than government

bond curves as supply and demand conditions influence

some on-the-run government bonds

Two important considerations when evaluating the

G-spread and I-G-spread are:

• Benchmark must be a representative of credit risk-free rate Yields on government bonds or interbank rates can be a poor representation of benchmark if market believes that there is credit risk in those benchmarks

• Hedging should be done by using bonds (the hedging instruments) that match the benchmark used in spread calculation For example, government bonds in the case of

G spread Otherwise, realized spread will be different than expected spread (e.g if government bonds are used to hedge I Spread)

3.1.3) Z-Spread and Option-Adjusted Spread

Zero volatility spread (Z-spread) and option-adjusted spread (OAS) are particularly helpful in comparing the

relative values across credit securities

Z-spread (applicable in bond valuation based on spot

rates) is a constant spread added to the yield on each

point of the treasury spot-rate curve and bond’s cash flows are then discounted at respective treasury yields plus z-spread to make the present value of the bond’s cash flows equal to its current market price

For option-free bonds, the z-spread measure closely matches the other spread measures

Option-adjusted spread (applicable in bond valuation

based on binomial tree) is a constant spread added on

each node (one period forward rate) of the interest rate tree that makes the calculated value of the security equal to its market price OAS accounts for embedded options

OAS is broadly used to compare relative values of bonds with embedded options

Limitations of OAS

• OAS is a theoretical measure of credit spread and relies on assumptions about future interest-rate volatility

• The realized spread may vary significantly from the calculated OAS because the calculated OAS is merely a simulated average value

3.1.4) Credit Spread Measures in a Portfolio Context

A diversified credit portfolio includes various types of securities, and applying G-spread, I-spread or Z-spread is challenging, therefore, OAS is the most suitable spread

at portfolio-level Portfolio OAS is estimated by calculating a market-weighted average of individual bonds OAS

Practice: Example 2, Reading 24,

Curriculum

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3.2 Excess Return

Credit portfolio managers typically manage portfolios’

interest rate risks and credit-related risks separately

Excess return, additional return after hedging

interest-rate risk, is another helpful tool to manage and assess

credit-related risks Excess return is considered to be the

compensation for taking credit-related risks

Credit spread = excess return (except when security’s

yield or interest rates change, or default occurs)

Excess return (XR) on a credit security assuming no

default

XR ≈ (s × t) − (∆s × SD)

where,

XR = holding period excess return

s = spread at the beginning of the holding period

t = holding period (expressed in fractions of year)

∆s = change in spread during the holding period

SD = spread duration Expected excess return (EXR) including the probability of future default losses

EXR ≈ (s × t) − (∆s × SD) − (𝑡 × 𝑝 × 𝐿) where, p is the annualized expected probability of default and L is expected loss severity

Bottom-up and top-down are two important actively

managed credit strategy approaches

4.1 The Bottom-Up Approach

Bottom-up approach – selecting an individual bond or

issuer from a universe of bonds or issuers with similar

attributes (such as industry, country etc.) based on

investors’ relative value analysis

Bottom-up approach works well when set of companies

have comparable credit risk Sometimes this approach is

also called ‘security selection’ strategy

4.1.1) Dividing the Credit Universe

In a bottom-up approach, the first step is to identify the

universe of suitable bonds, next divide that universe into

sectors and sub-sectors, and then select the most

undervalued bonds based on the relative value analysis

Managers’ performance is usually measured against

some benchmark They often start with the same sector

allocation as the benchmark, however, they can add

value by over/under weighting certain sectors

Benchmark sectors may be too broad or too narrow as

there are no well-defined rules for such classification

However, each sector should include bonds for which

company-level-risks are dominant factors

4.1.2) Bottom-Up Relative Value Analysis

Within each sector, the investor performs relative value analysis to search for the most undervalued bonds The relative value analysis focuses on considering

compensation for credit-related risks (expected excess return) versus expected magnitude of credit-related risks For two issuers that have similar credit-related risks, credit spread measures can be used to identify the bond with higher credit spread because that bond is expected to have greater potential for excess return

For issuers with different credit-related risks, the decision is based on whether expected excess return is sufficient for taking additional credit risks In this regard, two useful sorts of information are:

• Historical default rate information based on credit-rating categories

• Information on average spread level for each sector and credit rating

The following two equations of excess return and expected excess return are very useful in analyzing the bond’s credit risk

Excess return XR ≈ (s × t) − (∆s × SD) Expected excess return EXR ≈ (s × t) − (∆s × SD) −

(𝑡 × 𝑝 × 𝐿) The value of ∆s (change in credit spread) is not known in advance and is based on investor’s expectation

Practice: Example 3 & 4, Reading

24, Curriculum

Practice: Example 5, Reading 24, Curriculum

Practice: Example 6, Reading 24,

Curriculum

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∆s is important to consider when:

Ø credit spreads are expected to change during

the holding period

Ø investor’s holding period is shorter than the

bond’s maturity

Ø investor is comparing bonds of different

maturities

∆s will effectively be zero if investor:

Ø believes that the credit spread will remain the

same during the holding period,

Ø is comparing two bonds of equal maturity and

plans to hold the bonds till maturity

• In case credit spreads remain unchanged, when

choosing between two bonds of similar maturity

and default-loss expectations, prefer the bond

that has higher spread

• When choosing between two bonds of similar

maturity and spread, prefer the bond that has

lower default losses

• In security selection decisions, in addition to

excess return, other three important

considerations are liquidity, portfolio

diversification and risk Sometimes, investors give

up excess return for liquidity i.e investors may

prefer the bond with lower excess return if two

bonds differ significantly in their riskiness or

liquidity

• Investor may choose a bond based on his

expectation of total return instead of excess

return, in case, he is not hedging interest rate

risk, or he is not managing interest rate and

credit risk separately

4.1.3) Spread Curves

A spread curve is the fitted curve of credit spreads for

each bond of an issuer plotted against either the

maturity or duration of each of those bonds

Spread curves are helpful in conducting relative value

analysis

4.1.4) Other Considerations in Bottom-Up

Relative Value Analysis

Other considerations in bottom-up relative value analysis

include:

Bond structure: Investors should take into

account various bonds’ features (e.g callable debt) and bonds’ priority in the capital structure

(e.g senior/subordinated debt)

Issuance Date: When selecting a bond, the

investor should consider his holding period and liquidity needs Generally, recently issued bonds

by entities with frequent bond issues are considered to be highly liquid and trade at narrower bid-ask spread, however, such bonds offer lower excess return Off-the-run issues of the same issuer are considered to be less liquid and provide more compensation for investors

Supply: When an issuer announces new bond

issue, value of the issuer’s existing bonds decreases and spread widens The possible explanations for spread widening are:

o Increased supply

o Price concession on new issue- to induce demand

o New issue is treated as a signal of increase in issuer’s credit risk

Issue Size: Generally, the larger the bond’s issue

size, the higher the bond’s liquidity & value, and lower the bond’s spread Such bonds are traded more frequently and are held by large number of market participants The amount of debt outstanding plays an important role in the weighting schemes of many traditional bond indexes However, the relation between issue size and spread is not always well-defined Sometimes the relationship is inverse i.e very large issue leads to wider spreads

4.1.5) Bottom-Up Portfolio Construction

First, the investor identifies a model portfolio with appropriate position sizes of sectors and individual bonds Second, the investor buys bonds in a way that the actual portfolio’s risk exposures closely match the model portfolio’s risk exposures

Regarding portfolio position sizing, the investor can use market value or spread duration metrics i.e

• the investor may purchase bonds of equal market value as that of the model portfolio

or may build larger position in attractively valued bonds

• Alternatively, spread duration can be used for sizing the positions

For detail, refer to 4.1.5 ‘Bottom-Up Portfolio Construction' 4th paragraph starting from

‘As an example of spread duration…….’

Practice: Example 7, Reading 24,

Curriculum

Important

Refer to CFA Curriculum, Reading 24, 4.1.3 for

illustration of spread curves through bonds of

two telecommunication companies, Verizon

(VZ) and AT&T (T)

Practice: Example 8, Reading 24, Curriculum

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The decision of choosing the portfolio sizing metric

between market value or spread duration is based on

the relative importance of portfolio’s default loss risk

versus credit spread risk

• When default losses are the primary

concern, generally in HY bond portfolios,

then market value is a better measure of risk

• When spread change is the primary

concern, generally in IG bond portfolios,

then spread duration is a better measure of

risk

Managers usually match the portfolio’s sector weightings

with that of the benchmark, however, managers often

under or overweight certain sectors based on their

relative value analysis

Sometimes securing the desired bonds is problematic

Some common alternatives to deal with this problem

are:

Substitution: When investor’s most preferred

bond is unavailable, the investor may

choose the next best available substitute

bond

Indexing: Temporarily invest in some suitable

index funds until the desired bonds are

available For example, benchmark bonds,

ETFs, total return swaps on the benchmark

index, credit default swap index derivatives

etc

Cash: Holding cash can be a useful option if

it is expected that investor’s preferred bonds

will be available for purchase shortly

Top-down approach – focuses on formulating a view on

the overall picture of the economy by identifying

macroeconomic trends and then selecting bonds that

will perform better under such conditions based on

investor’s views

Some key macro-economic factors include: economic

growth, overall corporate profitability, default rates, risk

appetite, changes in expected market volatility, credit

spreads and interest rates, industry trends, currency

movements etc

The investor then identifies sectors which are likely to

outperform and/or underperform based on her views on

macro-economic factors The investor then

overweights(underweights) sectors by

purchasing(selling/short-selling) bonds in the sectors that

have relatively favorable(unfavorable) macro outlook

Investors often use broader sector divisions in top-down

approach as compared to bottom-up approach

4.2.1) Credit Quality

In top-down approach, determining the portfolio’s credit quality is an important consideration

• A credit portfolio that holds more low-quality bonds tends to outperform the benchmark when credit spread narrows and default rates are lower

• A credit portfolio that holds more high-quality bonds tends to outperform the benchmark when credit spread widens, and

defaults rates are higher

Two key components of investor’s credit quality decision that are highly influenced by macro-economic factors are:

• Expectations for the credit cycle (measured through changes in default rate overtime)

• Expectations for credit spread changes Historically, it has been observed that there is a reasonable correlation between default rates and:

• real GDP growth rates (i.e sharp decline in real GDP growth often result in substantial increase in default rates)

• credit spreads (i.e changes in credit spreads are good predictor of changes in default rates one year ahead)

4.2.1.1) Measuring Credit Quality in a Top-Down

Approach:

Some common approaches to assess a portfolio credit quality are:

1 Average credit rating

Portfolio’s average credit quality can be assessed using arithmetic weighting or non-arithmetic weighting

a) Under arithmetic weighting approach, a

numerical weighting (in sequence) is assigned to each credit rating (i.e 1 for AAA, 2 for AA+, 3 for AA and so on) In this way, a portfolio’s market value weighted average is calculated

b) Under non-arithmetic weighting approach,

numbers assigned to credit rating categories are not in a linear manner rather the

numbers increase rapidly as ratings decline

• Compared to arithmetic weighting, in non-arithmetic weighting, the average credit rating is two notches below

• When a portfolio has a broader credit range, arithmetic weighting approach tends

to overestimate the portfolio’s credit quality and underestimate its credit risk

Please refer to CFAI’s curriculum Reading 24,

paragraph below exhibit 9 for detail description

on how to calculate a portfolio’s average credit quality score

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• When a portfolio has a narrow credit range

(i.e consisting of bonds in the same rating

category), using non-arithmetic weighting

underestimate the portfolio’s credit risk

compared to using arithmetic weighting

2 Average OAS

To calculate a portfolio’s average OAS, each bond’s

individual OAS is weighted by its market value

OAS indicates a portfolio’s credit quality, but it does not

fully explain the risk of credit spread volatility

3 Average spread duration: Spread duration specifies

how a portfolio’s value changes if spread changes

A weighted-average spread duration clarifies the

risk of credit spread volatility

4 Duration times spread (DTS): DTS, (duration x OAS),

tends to explain both average OAS and average

spread duration Portfolio’s DTS is a weighted

average of its individual bond’s DTS DTS is more

comprehensive but less intuitive than average OAS

or average spread duration

4.2.1.2) Excess Return in a Top-Down Approach

A portfolio’s expected excess return EXR is calculated as:

EXR ≈ (s × t) − (∆s × SD) − (𝑡 × 𝑝 × 𝐿)

To calculate a portfolio’s EXR, a portfolio manager using

top-down approach, can incorporate values of default

losses and credit spread changes based on his

expectations

4.2.2) Industry Sector Allocation

A portfolio manager’s industry allocation decisions may

significantly affect a portfolio’s performance compared

to its benchmark

In making industry allocation decisions (whether to

overweight, underweight or equally-weight relative to

benchmark), a portfolio manager may use:

• quantitative tools such as regression analysis

• information on spreads at sector level

• other considerations, such as her beliefs and

views on credit fundamentals

• financial ratio analysis at sector level

• comparing sectors on spreads versus

leverage basis

4.2.3) Interest Rate Measurement and

Management in a Top-Down Strategy

Bottom-up managers primarily focus on security

selection, and typically, match their interest rate

exposure to that of the benchmark, whereas, top-down

managers take into account macro factors, and may actively manage their portfolio’s interest rate risk

4.2.3.1) Measuring Interest Rate Exposure Effective duration, which consider optionality of a

portfolio’s credit securities, is a primary tool to monitor and manage interest rate risk for parallel shifts in the yield curve

Key rate durations fully measure a portfolio’s exposure to

non-parallel shifts in the yield curve

Effective convexity is used by portfolio managers to

benefit from interest rate volatility of bonds with embedded options

• Increase (decrease) portfolio’s effective duration, if interest rates are expected to fall(rise) more than what the market is pricing

• Adjust portfolio’s key rate durations to profit from non-parallel shifts (flattening or steepening) in the yield curve

• Increase(decrease) portfolio’s convexity if interest rate volatility is expected to increase(decrease) more than what the market

is pricing

4.2.3.2) Managing Interest Rate Exposure

Credit managers manage portfolio’s interest rate exposure using various approaches such as, maturity management, derivatives, volatility management etc

Maturity management: involves obtaining portfolio’s

targeted effective duration and key rate durations by selecting appropriate credit securities

Advantage:

• No involvement of derivatives

Disadvantages:

• It is impossible to separate credit security selection and credit curve management from duration and yield curve management

• Matching key rate durations closely is challenging because desired bonds in all maturities are not always readily available

• Absolute return portfolios often require zero or closely zero interest rate exposure, which is nearly impossible to achieve without the involvement of derivatives unless the portfolio totally holds floating-rate notes or very short

maturities bonds

Derivatives: Buying the most attractively valued bonds

on spread basis and then using derivatives to manage the portfolio’s effective duration and key rate durations

Practice: Example 9, Reading 24,

Curriculum

Trang 8

Advantages:

• Key rate duration can be controlled separately

from credit curve management

• It is easy to shift exposure quickly because of

liquid interest rate derivatives markets

Disadvantages:

• Subject to their willingness and/or ability, not all

investors can use derivatives

• Using derivatives for smaller portfolios is

unfeasible

Volatility Management:

A portfolio’s exposure to interest rate volatility can often

be managed with:

• credit securities by using callable bonds or

agency pass-through securities etc

• derivatives by using options

4.2.4) Country and Currency Exposure

Credit managers sometimes take exposure to some

other currency and/or country by using credit securities

or derivatives

Using credit securities

If interest rate difference between two currencies is

expected to change, buy(sell) securities in the currency

in which yields are expected to fall(rise) and vise versa

Investor may take currency exposure, by buying or

selling more bonds issued in a particular currency

relative to the benchmark

Using derivatives

Managing currency exposure using forwards and futures

rather than credit securities is more common because

forwards and futures are highly liquid and enable

investors to separate currency risks from other risks

4.2.5) Spread Curves in Top-Down Approach

In top-down approach, spread curves are useful in

conducting relative value analysis, particularly for a

large credit segment (such as, at industry, currency or

index level)

For example, a top-down manager may have a view

that a particular credit spread is expected to steepen or

flatten or that two particular spread curves are

expected to converge or diverge etc., and in order to

take advantage, the manager may change the

portfolio composition accordingly

4.3 Comparing the Bottom-Up and Top-Down Approaches:

A portfolio can be constructed using top-down,

bottom-up or combination of the two approaches Both

approaches have their own benefits and drawbacks

Exhibit below interpret benefits and drawbacks of both

approaches

Practically, investors often employ a combination of

both approaches to credit strategy For instance,

• An investor may start by selecting a particular industry or region using a top-down approach, next

he may select a bond of a particular company through relative value analysis using bottom-up approach

• Alternatively, an investor with primary focus on bottom-up approach, may monitor and manage top-down macro-economic factors as well

4.4 ESG Considerations in Credit Portfolio Management

ESG (environmental, social and governance) factors are especially pertinent to the credit portion of fixed income mandates, therefore such mandates require ESG considerations in their portfolio investment process Some common ways to incorporate ESG factors are:

Relative value considerations

Companies and industries with poor ESG practices tend

to have higher credit risks for numerous reasons For example, companies with poor

• labor laws, suffer work stoppages, strikes, lawsuits etc

• pollution control mechanisms, face environmental lawsuits and fines

• corporate governance, are vulnerable to fraudulent accounting practices

Practice: Example 10, Reading 24, Curriculum

Top-Down Approach

Benefits:

Sizable portion of credit returns can be attributed to macro factors

Benefits

Gaining informational advantage in individual companies

or bonds is relatively easier compared to the overall market.

Drawbacks:

Gaining informational advantage is very difficult because numerous market participants closely examine industry and economic factors therefore, expectations regarding interest rates, economic cycles, and other macro factors are often reasonably reflected in credit market prices

Drawbacks

Sizable portion of credit returns is attributed to macro factors, therefore it is difficult to earn substantial returns without exposing the portfolio to macro factors Bottom-Up Approach

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Guideline constraints

The IPS section of many portfolios set forth prohibitions on

purchasing securities of companies that are involved in

certain activities or sell controversial products or prohibit

purchasing bonds of some governments/countries with

poor human rights protections or weak social laws etc

Portfolio-level risk measures

Incorporating ESG into the portfolio management

process by a credit portfolio manager involves:

Monitoring of exposure to ESG-related risk factors: a

portfolio manager may limit or avoid exposure to those

sectors or companies that are involved in questionable

business practices

Targeting an average ESG portfolio score: A portfolio

manager may consider ESG scores or ratings (derived internally or provided by some external party) in her portfolio investment process She may prefer bonds with ESG ratings that meet or exceed certain target or skip bonds with very low ESG ratings

Positive impact investing opportunities:

Sometimes managers invest certain percentage of their portfolio in companies that have a positive social or environmental impact e.g green bonds, not-for-profit organizations’ bonds, bonds for low-income housing projects Green bond funds are those specifically invested in environment-friendly projects

5 LIQUIDITY RISK AND TAIL RISK IN CREDIT PORTFOLIOS

Liquidity is very important in credit investing Corporate

bonds are relatively illiquid compared with sovereign

bonds issued by large developed markets One major

reason is the availability of information i.e market data,

price data and other pertinent information is readily

available for sovereign bonds but is very limited for

corporate bonds

Liquidity has become a significant concern for credit

investors after 2008-2009 global financial crises New

regulatory constraints caused a drop in corporate bond

holdings by brokers/dealers, which further reduced

credit market liquidity

On the contrary, growing electronic trading platforms

(ETPs) have improved credit market liquidity by shifting

credit market from dealer-denominated to a more open

and competitive market

5.1.1) Measures of Secondary Market Liquidity in Credit

Some measures such as trading volume, spread

sensitivity to fund outflows and bid-ask spreads are used

to evaluate liquidity in secondary markets

i) Trading Volume:

After 2008-2009 global financial crises, trading volume in

credit markets both in US HY and US IG bonds has

declined

ii) Spread Sensitivity to Fund Outflows:

Large withdrawals from credit funds severely affect their

liquidity ‘Spread sensitivity to fund outflows’ indicates

how bonds prices and spreads are affected for a given

percentage outflow The effect is more pronounced for

HY market compared to IG market In both HY and IG

markets, the spread widening relative to percentage

outflow was highest during and just after the global

financial crises

iii) Bid-Ask Spreads

Bid-ask spreads are also used to measure liquidity, but the data should be analyzed carefully Highly volatile market conditions negatively affect bid-ask spreads, later the spread levels tend to stabilize after a brief period of volatility

5.1.2) Structured Industry Changes and Liquidity Risk

Post 2008-2209 financial crises, the credit market has experienced reduced liquidity and significant structural changes such as considerable:

• increase in cost of capital for dealers and

• decrease in dealers’ ability and willingness to maintain large bond positions

Two key reasons for these structural changes are that:

• new regulations restricted dealers’ ability to take risk and hold inventories

• dealers themselves become more risk averse and reduced their balance sheet size

On the positive side, it has been observed that as a result

of these structural changes, the concentration of US HY and IG bonds among the funds has decreased Assets under management are now more widely dispersed among credit investors, which has increased liquidity in credit markets

5.1.3) Management of Liquidity Risk

Following are some ways, credit portfolio managers use

to manage portfolio’s liquidity

• Holding cash: Post crises, managers have increased the percentage of holding cash

in the portfolios

• Managing position sizes: Typically, more liquid securities are likely to have greater weights in the portfolio, all else equal

Trang 10

However, evaluating the portfolio’s liquidity

and profitability tradeoff is an important

consideration

• Holding liquid non-benchmark securities:

Using liquid IG bonds or treasuries as a cash

surrogate may provide incremental yield

over cash

• Using credit default swap (CDS) index

derivatives: CDS derivatives market is

relatively more active and is traded

significantly more than credit market

• Using credit ETFs: The credit market

experienced exponential growth in IG and

HY credit ETFs following the financial crises

Credit ETFs allow investors to obtain quick

and diversified exposure in the credit

markets However, volatile markets can drive

the market price of ETFs away from their net

asset value

Tail risk is a risk that there are more actual events in the

tail of a probability distribution than predicted by a

probability model Tail risk events can result in very large

negative portfolio returns It is challenging to model or

predict tail risk events

5.2.1) Assessing Tail Risk in Credit Portfolios

Managers can practice the following techniques to

assess tail risk in credit portfolios

5.2.1.1) Scenario Analysis

Scenario analysis technique tests the portfolio

performance under specific (acceptable but unusual)

circumstances This technique often predicts portfolio

returns for large changes in spreads, bond prices or

scenarios based on actual or hypothetical events

5.2.1.2) Historical and Hypothetical Scenario Analysis

Historical scenario analysis assumes events

that have occurred in the past e.g global

financial crises, prolonged default cycle in

HY bonds, periods when defaults were

concentrated in some specific sectors etc

Hypothetical scenario approach assumes

unusual events (e.g large changes in

interest rates, currencies, credit spreads etc.)

that have not occurred but can cause

sizable changes in bond prices

5.2.1.3) Correlations in Scenario Analysis

Evaluating potential changes in correlations between security prices is very important During periods of financial crises, correlations tend to move closer to 1.0 Therefore, significant increase in correlations among security prices in a well-diversified portfolio can be viewed as a warning sign for some negative event

5.2.2) Managing Tail Risk in Credit Portfolios

Two steps in managing tail risk are:

1st step → identify potential tail risk events in credit portfolios

2nd step → protect against tail risk events through portfolio diversification and tail risk hedges

5.2.2.1) Portfolio Diversification

Managers may reduce portfolio exposures to sectors that are likely to suffer if tail risk event occurs The manager may tilt weights towards securities that are expected to benefit if the negative event occurs Maintaining a well-diversified portfolio typically, improves portfolio’s risk-adjusted returns

Portfolio diversification in tail risk management has some restraints

• Finding attractively valued securities that can protect against every tail risk is challenging

• Securities that are expected to benefit from negative events may not have high

sensitivity to such events

5.2.2.2 Tail Risk Hedges

In tail risk hedge strategy, managers use securities or derivatives that act as insurance in tail risk event situations Some commonly used instruments are buying put options, CDS or credit spread options on relevant bonds for hedging purposes

Limitations of tail risk hedging involves its costs vs benefits consideration i.e

• Buying insurance increase cost and lower portfolio returns

• When probability of tail risk event increases, cost of tail risk hedging rises sharply

• Investors, who are not allowed to use derivatives, face additional problems in hedging tail risk

6 INTERNATIONAL CREDIT PORTFOLIOS

Credit investors should consider global implications

particularly when they manage portfolios including

bonds issued in multiple currencies and countries The

significance of global effects exists even when a

portfolio holds bonds issued in a single country as many companies generate revenues outside their country or

go overseas to buy or make products

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