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2019 CFA level 3 finquiz curriculum note, study session 13, reading 26

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THE ROLES OF EQUITIES IN A PORTFOLIO Equity investments offer many benefits such as: • capital appreciation • dividend income • diversification • inflation hedging 2.1 Capital Appreciat

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Equities typically cover a sizable portion of an investor’s

portfolio Ownership interest, growth prospects and

investment opportunities in various businesses make

equities attractive to investors Publicly traded securities are considered more liquid than other asset classes

2 THE ROLES OF EQUITIES IN A PORTFOLIO

Equity investments offer many benefits such as:

• capital appreciation

• dividend income

• diversification

• inflation hedging

2.1 Capital Appreciation

Typically, long-term returns on equities outperform other

traditional asset classes mainly due to capital

appreciation

Equities tend to outperform (underperform) other asset

classes during strong (weak) economic growth

Stocks of companies with strong growth in earnings, cash

flows, revenues, competitive edge and/or value-added

assets exhibit capital appreciation

Dividends are the most common income source for an

equity portfolio Dividends represent a significant portion

of an investor’s long-term equity returns Companies pay

excess earnings to their shareholders through dividends

when reinvesting in projects is not feasible

2.3 Diversification with Other Asset Classes

In a portfolio context, equities provide significant

diversification benefits when combined with other asset

classes Securities whose returns are less than perfectly

correlated effectively reduce the risk of a portfolio (by

reducing the portfolio standard deviation well below the

standard deviation of individual investments)

The correlation of returns among asset classes may vary

over time During times of crises, correlation and volatility

(standard deviation) of asset classes increase

substantially

2.4 Hedge Against Inflation

Certain individual equities, sectors or companies provide

some protection against inflation e.g., some companies

that produce broad-based commodities, or companies that can pass along costs to customers

Some empirical studies have shown that real returns on equities are positively correlated with inflation, however, the degree of correlation may vary over time or by country or industry During a period of severe inflation, real returns on equity may become negatively correlated with inflation

Investors should be careful that inflation is a lagging indicator whereas equity price is a leading indicator of business

2.5 Client Considerations for Equities in a Portfolio

The equity portion of a client’s portfolio is driven by the client’s needs, circumstances and objectives, which are described in his investment policy statement (IPS)

The decision regarding ‘How much and what type of equities should be included in a portfolio’ is determined

by a client’s IPS Major sections of IPS are given below:

Risk objectives – investor’s willingness and ability

to take risk and how risk is measured

Return objectives – investor’s return objectives

and how returns are measured

Liquidity requirements – investor’s immediate

liquidity needs

Time horizon – associated time period to

achieve investment objectives

Tax concerns – tax policies that can affect

investor’s returns

Legal and regulatory factors - external

considerations regarding government, legal or regulatory issues

Unique circumstances – other internal

(self-imposed) constraints requested by clients, also include religious constraints or ESG

(environmental, social and governance) issues etc ESG considerations determine the suitability

of certain sectors ESG filters may be in the form of:

o negative screening (or exclusionary screening) – exclude certain sectors or companies based on some criteria

o positive screening (or best-in-class)

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include certain sectors or companies that perform well with regards to ESG criteria

o thematic investing – investment in

companies that follow some specific themes or overcome some challenges (e.g energy-efficient, climate change)

o impact investing – is a related

approach that seeks to achieve financial returns as well as societal contribution

3 EQUITY INVESTMENT UNIVERSE

For effective portfolio evaluation and diversification,

portfolio managers divide companies and sectors into

various segments based on similar characteristics

Few segmentation approaches are given below:

3.1 Segmentation by Size and Style

This approach segment equities by incorporating the

size and style of equities

Size is divided into three categories: small cap,

mid cap, large cap (based on their market

capitalization)

Style is divided into three categories: value,

growth, combination (termed as core or blend)

Style is often determined through a scoring

system that incorporates many ratios or

measures (P/B, P/E, dividend yield, BV growth,

earnings growth etc.) Companies are

positioned along the value-growth spectrum

based on their scores

Size and style dimensions can be plotted as

categories or in the form of a scatter plot

Advantages: This approach enables fund managers to

construct portfolios with desired risk, return and income

attributes and also help them in adjusting their holdings

overtime as companies shift gradually from one segment

to another Additional advantages are diversification

and construction of proper performance benchmark

Disadvantage: Categories may change overtime or

different investors define these categories differently

3.2 Segmentation by Geography

Under this approach, equities are segmented into

various geographic markets e.g developed markets,

emerging markets, frontier markets

Advantages: Investing in different global equity market

offer huge diversification benefits

Disadvantages: As many companies are global in

nature, investing in a market may provide lower-than-expected exposure Portfolio is exposed to currency risk

3.3 Segmentation by Economic Activity

The equity universe can be divided into segments based

on their economic activity A commonly used classification system divides companies into groups using:

• Production-oriented approach: companies that produce similar products or use similar inputs in manufacturing

• Market-oriented approach: companies are grouped on the basis of markets they serve, revenues earned or customers

For example, a coal company can be classified as mining industry using the production-oriented approach

or in energy sector (based on the coal usage) using the market-oriented approach

Four major global classifications of equity universe based

on economic activity are:

i) Global Industry Classification Standard (GICS) ii) The Industrial Classification Benchmark (ICB) iii) The Thomson Reuters Business Classification (TRBC)

iv) The Russel Global Sectors Classification (RGS) Each classification system is further sub-divided into various sectors and sub-industry levels

Advantages:

This approach helps portfolio managers in portfolio diversification and in the construction of appropriate performance benchmarks

Practice: Example 1, Volume 4 Reading 26, Curriculum

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Disadvantages:

One problem with such classification is that business

activities of large companies usually incorporate many

industries

3.4 Segmentation of Equity Indexes and Benchmarks

Segmentation of equity indexes and benchmarks

combine some or all approaches mentioned earlier i.e

size & style, geography, industries/sectors, ESG considerations etc

Few examples of indexes are MSCI Europe Large Cap Growth Index, the MSCI World Small Cap Value Index etc

A more focused approach to the division of equity indexes apply industries/sectors at global level, e.g Global Natural Resources, Worldwide Oil and Natural Gas, Multinational Financials

4 INCOME AND COSTS IN AN EQUITY PORTFOLIO

Primary sources of income and costs for an equity

portfolio are given below

Unlike growth-oriented investors, investors who need

steady income prefer regular dividend paying stocks

Taxation is an important consideration for these investors

Some companies offer ‘special dividends’ when they

have extra cash Special dividend is a non-recurring

distribution of excess cash to shareholders

Optional stock dividends are a type of dividends where

shareholders can elect to receive either cash or new

shares This optionality (cash or stock dividend) has value

and some investors earn income by selling this option to

investment banks

4.2 Securities Lending Income

Some investors generate income for portfolios through

securities lending – a form of collateralized lending that

facilitates short sales Securities lending through equities

is called stock lending and those stocks are called stock

loans

Stock lenders receive fees for the loaned stocks The

lending fee is quoted on an annualized basis and may

differ in different markets Certain stocks called ‘specials’

are high in demand and can earn substantially high

fees The collateral may be subject to market risk,

liquidity risk operational risk etc

Lenders can earn additional revenue by reinvesting the

collateral income The overall income earned is reduced

by the administrative costs involved in the securities

lending program The borrower is liable to pay any

dividends received on those securities to the lender

Index funds, large actively managed pension funds, endowments and institutional investors are frequent stock lenders

4.3 Ancillary Investment Strategies

Dividend capture is a trading strategy to generate

income for an equity portfolio The primary purpose of this strategy is to capture stock dividends

Under this approach, portfolio managers buy stocks prior

to ex-dividend dates and immediately sell them after the ex-dividend dates Theoretically, an increase in portfolio income is offset by a decrease in portfolio value by the

same amount However, in practice share price

changes may vary due to factors such as income tax considerations, general stock market conditions, supply/demand of stocks, price movement of stocks

around ex-dividend dates etc

Writing (selling) options is another strategy to generate

portfolio income For example, portfolio income is generated by writing covered call or writing cash-covered put, however, the portfolio is exposed to risks, e.g writing a covered call would curb the upside potential from the appreciation of share price

Management fees are determined as a percentage of funds under management and incorporate direct costs of:

i) research (e.g remuneration, expenses related

to analysts and managers) ii) portfolio management (e.g trade processing costs, software, compliance)

Practice: Example 2, Volume 4

Reading 26, Curriculum

Practice: Example 3,Volume 4 Reading 26, Curriculum

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Management fee is typically higher for actively

managed portfolios as compared to passively managed

portfolios

Performance fees (a.k.a incentive fees) are earned by

portfolio managers based on fund’s performance over a

given period

Performance fee is specially related to hedge funds and

long/short equity portfolios where higher performance

fees provide incentives for managers to outperform their

return objectives

Typically, managers are not penalized when portfolio

performance is negative However, the performance fee

is subject to high-water mark (HWM), which is the highest

value a fund has achieved HWM ensures that the

performance fee is charged only for the increase in fund

value over the HWM value

4.6 Administration Fees

Administration fees are charged to equity portfolios for

various functions such as performance measurement,

rights issues, company meetings etc Sometimes this fee

is a part of management fees when investment

management firm performs these functions Several tasks

are performed by external parties such as custody fees,

depository fees, registration fees etc

4.7 Marketing and Distribution Costs

Marketing and distribution costs include costs such as:

• advertising costs

• sponsorship costs

• platform fees for fund services

• sales commissions for intermediaries

• costs related to marketing, sales, client-servicing staff

• costs related to communications with clients and prospects

Trading costs are related to buying/selling of securities These costs may be explicit or implicit in nature and are integrated into a portfolio’s total return

Explicit trading costs include brokerage commissions,

taxes, stamp duties, stock exchange fees

Implicit trading costs include bid-offer spread, market or

price impact, delay costs

Another trading cost is stock lending cost A fee is paid when equity portfolio managers borrow shares

4.9 Investment Approaches and Effects on Costs

Equity portfolio costs depend on the underlying strategy and trading frequency Passively managed portfolios have lower management fees and trading costs than actively managed portfolios Potential predatory trading can become hidden cost for index fund Predatory trading refers to purchase or sale of shares in anticipation of the inclusion or deletion of stocks from the index This is done by traders in the market to benefit from known investment actions of index funds

Investment strategies that involve frequent trading typically ‘demand liquidity’ and have higher trading costs Some other investment strategies ‘provide liquidity’ to the market

Shareholder engagement refers to active interaction of

shareholders with companies This includes various forms

of communication between management and

shareholders as well as voting on corporate issues The

primary purpose of shareholder engagement is the

resolution of matters that may affect the value of shares

Common shareholder concerns include:

Strategy – strategic goals (short-term, long-term

goals), priority of interests, resources, constraints,

growth plans, competitor developments etc

Allocation of capital – mergers, acquisitions,

expansions, financial leverage, capital

expenditures etc

Corporate governance and regulatory and

political risk – internal controls, audit and risk

committees etc

Remuneration – remuneration structures,

incentives for directors and senior management

Composition of the board of directors –

succession planning, director expertise, culture, diversity etc

5.1 Benefits of Shareholder Engagement

Shareholder engagement may result in effective corporate governance structure and improved company performance

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Valuable company information help investors,

particularly active portfolio managers in achieving their

return objectives Active engagement of portfolio

managers not only improve the value of their portfolio

but also benefit other investors who do not participate in

shareholder engagement, a situation called “free rider

problem”

Other stakeholders interested in company matters in

various capacity may include creditors, customers,

employees, regulators, government, community

organizations etc Some external forces which can

influence the process of shareholder engagement

include media, the academic communities, corporate

governance consultants, proxy voting advisers

Measuring benefits of shareholders engagement is

difficult Presence of many non-financial factors (e.g

ESG) complicates quantification

5.2 Disadvantages of Shareholder Engagement

Following are some disadvantages associated with

shareholder engagement

• Time consuming and costly for shareholders

and company

• Pressures to achieve short-term targets hinder

management’s ability to accomplish long-term

goals

• Selective disclosures of specific, material,

non-public information may increase likelihood of

insider trading

• Conflict of interest may occur in certain

circumstances

5.3 The Role of an Equity Manager in Shareholder Engagement

The role of shareholder engagement for an active

portfolio manager is highly significant In some countries

it is legal or regulatory responsibility of investment firms to

provide written policies on shareholder engagements

involving regular meetings with company management

or investor relations teams

Some investment firms employ analysts or outside experts who deal with non-financial issues such as ESG

considerations, shareholder voting decisions, proxy advice, governance rating etc

5.3.1) Activist Investing

Activist investors take equity stakes in companies with the goal of employing a major change in the

companies Activists are commonly hedge funds The characteristics of hedge funds such less constraints, limited regulations and high-performance fees allow them to be much more flexible to intervene in the company matters or take representation on the companies’ boards Activists may use corporate takeover mechanisms to seek a controlling position on company’s board

5.3.2.) Voting

Two powerful ways for shareholders to participate in company matters are through general meeting (general assembly) and exercise their voting rights

Proxy voting, the most general form of investor participation in general meeting, is a form of voting by which shareholders authorize other individuals to vote on their behalf Through proxy voting, sometimes multiple shareholders attempt to take a joint action on certain company issues

Sometimes investors seek guidance and recommendations from external proxy advisory firms

In case of stock lending, voting rights are transferred to the borrower To avoid conflicts of opinion, some stock lenders recall shares prior to the record date They prefer

to hold proxy votes at the expense of losing lending income and potential reputation risk

On the contrary, some investors borrow shares specifically to exercise the voting rights attached This practice is called ‘empty voting’

6 EQUITY INVESTMENT ACROSS THE PASSIVE−ACTIVE SPECTRUM

The decision of active or passive equity management is

not binary Rather, equity portfolios are positioned across

a passive-active spectrum where funds lie at different

points on the spectrum

6.1 Confidence to Outperform

Active investment managers believe it’s possible to

outperform the benchmark Such confidence requires a

reasonable knowledge of the manager’s equity

investment universe and competitive analysis of other

managers exploiting similar investment strategies

The decision of active or passive investing is primarily based on client preferences Secondly, the decision is also influenced by investors’ beliefs regarding potentials for active investing to generate profit For example, whether the analysis will be fruitful or current stock prices already reflect the new information

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6.3 Suitable Benchmark

A suitable benchmark attracts new funds The choice of

benchmark is particularly relevant for institutional clients

The characteristics that make a benchmark attractive

for equity investors are sufficient liquidity and adequate

number of securities in the benchmark to generate

satisfactory returns

6.4 Client Specific Mandate

Client-specific mandates (such as those related to

client’s unique needs, ESG considerations, positive or

negative screening etc.) usually require frequent

monitoring and supervision and thus are often managed

actively

6.5 Risks/Costs of Active Management

Active equity management is expensive and may face

reputation risk (associated with potential violations of

rules, regulations, client’s promises, ethical issues) or key

person risk

Passive management have lower turnover and is less

expensive than active management therefore usually

earns higher long-term average returns Active investing

strategies minimize taxes but suffer from higher trading

costs Tax laws vary from country to country

Practice: End of Chapter

Questions, Volume 4 Reading 26,

Curriculum

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