Business Credit Magazine May 2014 | Page 18

“When the parent files, its regulated subsidiaries are likely to be seized by domestic and foreign regulators,” Vris said of SIFIs. “Depositors may demand their deposits, and short-term financing throughout the corporate family ceases to roll over, both increasing the need for liquidity and eliminating ready access to it.” said, noting that it’s any court’s job to find “the balance between due process, which takes time, and the real economic need.” The hearing at which Sontchi was testifying pertained to Chapter 11 broadly, but focused specifically on how the Code and Dodd-Frank functioned when it came to resolving SIFIs, a process wherein “the debtor is a parent holding company whose chief assets are equity in regulated banks and broker dealers with operations both here and, in the case of global SIFIs, internationally,” in the words of fellow witness Jane Lee Vris of the National Bankruptcy Conference (NBC). Chapter 11 is complex and slow enough when it’s used by a company, large or small, but when the biggest assets of the company hoping to reorganize are essentially regulated by banks, its filing triggers a whole host of new issues that complicate the proceedings by orders of magnitude. Fed Objects to Capital Plans of Five Bank Holding Companies The Federal Reserve conducted its fourth Comprehensive Capital Analysis and Review (CCAR) program at the end of March. The review includes both qualitative factors, such as whether a holding company’s capital planning process is strong enough, and quantitative factors, such as whether or not the company maintains enough capital in reserve to withstand hypothetical periods economic and financial market stress. This year’s review found the Fed approving the capital plans of 25 bank holding companies, but objecting to the remaining five, put forth by some of the banking industry’s biggest names. Citigroup Inc., HSBC North American Holdings Inc., RBS Citizens Financial Group, Inc. and Santander Holdings USA were all recipients of Fed objections on the basis of qualitative weaknesses, while Zions Bancorporation received an objection because it did not meet a minimum post-stress tier-1 capital requirement. The most notable of these objections belongs to Citigroup, which is held to “significantly heightened supervisory expectations” because it counts itself among the nation’s largest and most complex bank holding companies, according to the Fed. Specifically the qualitative deficiencies relate to how Citigroup and its fellow underachievers project for revenues and losses in a crisis, as well as how functional their internal processes around controlling these projections are. Any holding company receiving an objection must resubmit its plan. Until then, it also cannot make any capital distributions without prior written approval from the Fed. Source: NACM 16 B usiness C redit ma y 2 0 1 4 “When the parent files, its regulated subsidiaries are likely to be seized by domestic and foreign regulators,” Vris said of SIFIs. “Depositors may demand their deposits, and shortterm financing throughout the corporate family ceases to roll over, both increasing the need for liquidity and eliminating ready access to it,” she added. “Remaining assets are sold, some rapidly.” If time is of the essence in a typical Chapter 11 case, it’s even more so when it comes to winding down a company whose assets are financial institutions with enormous portfolios. Each tick of the clock could cost billions of dollars and could pose a serious threat to the continued health of the US financial market. With this systemic risk in mind, Dodd-Frank was drafted with provisions that set out the means by which SIFIs could resolve themselves without overturning the economy. However, there are two key places, according to bankruptcy expert Thomas Jackson, of the William E. Simon School for Business at the University of Rochester, where Dodd-Frank still envisions the existing Chapter 11 structure as the preferred mechanism by which SIFIs are resolved. Under Title I of the bill, certain institutions must not merely only plan to file a prepackaged bankruptcy, but essentially must have a plan “for rapid and orderly resolution in the event of material financial distress or failure” prepared already, and have it reviewed by the Federal Reserve Board, the Financial Stability Oversight Council and the Federal Deposit Insurance Corporation (FDIC). Failure to submit a plan can lead to restrictions and even divestiture, but each submitted plan must be credible and capable of facilitating “an orderly resolution of the company under Title 11 of the US Code,” which is to say Chapter 11 of the Bankruptcy Code. “The important point is that effective resolution plans are tested against bankruptcy law,” Jackson observed. “It therefore goes without saying—but is worth saying nonetheless—that the effectiveness of bankruptcy law in being able to resolve SIFIs is critically important to