The original classification of firms (€50k, €125k and €730k) did not have such signifi-cant implications for capital requirements.

Nonetheless, a real problem will remain for a significant number of firms in several countries. To help resolve their problems, where there is no indication that a substantial increase in capital is justified by the underlying risks, a number of actions are open to the Commission.

Regardless of other actions, it would be helpful if the Commission revisited a number of key definitions.

􀂃principal trading’, ‘dealing on own account’, ‘acting as principal’.

 

·                       Annex A of the draft Directive refers to “trading book”: Annex H-1, in a key definition, refers to “dealing on own account”. A distinction needs to be found be-tween the business of holding oneself out continually as a market maker and committing capital to the business (trading), and a broker acting primarily for non-market customers who deals occasionally in its own name (acting as princi-pal) solely to complete a customer order.

􀂃underwriting/placing’.

 

Appendix 10 – Issues for ISD firms Page 6 of 7 CONFIDENTIAL

·                       The current assumption is that placing always involves underwriting. It does not, and the risks are very different. A number of 125K firms place new issues with clients, but they take no market or credit risk themselves.

􀂃clearing and settlement’.

 

·                       This should distinguish between cases where some or all of the risk remains with the broker, and those systems where the risk is clearly transferred to another, usu-ally authorised, institution.

Once these definitions have been agreed, it should be possible to distinguish between the two types of €730k firm. It would then be open to the Commission to consider whether the borderline firms can be offered the status quo or could be classified as lim-ited licence until a risk sensitive system is available.

6. Large exposures directive

 

The large exposure rules impact in an unintended way on the business of asset manage-ment firms. Wherever a firm has a limited number of customers, fees due can count as a large exposure. This can arise for newer and smaller firms or where there are a limited number of clients, such as a parent insurance company.

Similarly firms charging performance fees can have a significant debtor or accrual in re-spect of their fees and might breach the large exposure rules even though it is in a stronger position that if it did not receive the fees. This is a concern because the fees are not usually admissible as a Tier 1 asset until well after they are paid. In essence, the more successful the firm, the larger the breach they create.

Most importantly, because of the agency nature of the business, large exposures do not put customers investments at risk.

This is not an issue introduced by CAD3 but is of concern to ISD firms more generally and might be addressed in any future work.

 

Appendix 10 – Issues for ISD firms Page 7 of 7 CONFIDENTIAL

Appendix 11 – Project Team

Project Direction and Overall Management

Charles Ilako Lead Partner, Financial Services Regulatory Practice

Advisory Panel

Dr. Hans Blommestein Senior Financial Economist and Head of the Capital Market Programme, OECD

Prof. Elisabetta Gualandri Head of Department of Business and Finance and Profes-sor of Financial Intermediaries, Università di Modena e Reggio Emilia

Prof. Dr. Thomas Heimer Geschäftsführender Dekan, Hochschule für Bankwirtschaft

Frederik C. Musch PricewaterhouseCoopers and former Secretary General of the Basel Committee

Dr. Walter S.A. Schwaiger Professor of Accounting and Corporate Control, Techni-cal University of Vienna

Prof. David Llewellyn Professor of Money and Banking, Loughborough Uni-versity

Project Team – Financial Risk Management and Basel II Specialists

Richard Barfield, London (Leader – Section 4: Impact on banks’ behaviour and profitability)

Stephen Burke, London

Friedemann Loch, Frankfurt

Monika Mars, Amsterdam (Project Manager and Leader – Section 3: Impact on balance sheets and capital)

Peter Milroy, London

Richard Quinn, London (Regulatory Technical Specialist)

Roberto Setola, Rome

Philip Warland, London (Leader – Section 6: Impact on investment firms)

Project Team – Economics/Econometrics Specialists

Dr. Ray Barrell (NIESR)

Prof. E. Philip Davis (NIESR)

John Hawksworth (PwC)

Dr. Bill Robinson (PwC) (Leader – Section 7: Impact on the EU economy)

 

Appendix 11 – Project Team Page 1 of 2 CONFIDENTIAL

Project Team – Analysts

Egbert Adrichem, Amsterdam

Wikash Bhagwanbali, London

Ragna Ceder, London

Karin Hartonian Matbaeh, Amsterdam

Marcus Kennedy, London

Peter Kuelsheimer, London

Chiara Lombardi, London

Pablo Martinez-Pina, London

Frank Rabouw, Amsterdam

Henry Strouts, London

John Raven, London

Paolo Vizioli, London

PricewaterhouseCoopers country experts

AUSTRIA: Andrea Cerne-Stark

BELGIUM: Josy Steenwinckel, Bert Geukens

DENMARK: Flemming Nielsen, Gert Andersen

FINLAND: Juha Tuomala

FRANCE: Benoît Catherine, Jacques Rambosson

GERMANY: Hiltrud Thelen-Pischke

GREECE: Andreas Riris, Maria A. Tsagari

IRELAND: Alan Merriman

ITALY: Roberto Setola

LUXEMBOURG: Philippe Sergiel

NETHERLANDS: Arno Pouw

PORTUGAL: José Bernardo, Manuel Luz

SPAIN: Elias Bustillo-Borruel, Giulio Guida

SWEDEN: André Wallenberg, Karin Hjalmers

UK: John Hitchins, John Tattersall

 

Appendix 11 – Project Team Page 2 of 2