GIPS Guidance Statement on Error Correction
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1 GIPS Guidance Statement on Error Correction Susanne Klemm, Ernst & Young 25 November, 2008
2 Content Effective date Scope of the guidance Possible sources of errors Basis for this guidance Define prospective client How to deal with errors Error correction policies and procedures Definition of materiality and possible options Case example incorrect composite return Asset manager s examples Possible questions of the verifier Concluding remarks
3 Effective Date Public comment period: October February 2005 Adopted 18 June 2008 Effective date:1 January 2010 Firms must establish error correction policies and procedures by the effective date Firms must follow their procedures for any error in a compliant presentation identified after 31 December Firms are strongly encouraged but not required to adopt this guidance prior to the effective date No retroactive application required
4 Scope of this guidance An error is defined as any component of a compliant presentation that is missing or inaccurate. Adjustments to prior period returns or presentations. Errors can be quantitative and/or qualitative. The Guidance Statement on Error correction addresses errors related to GIPS compliant presentations, but not the errors discovered in advertisements prepared following the GIPS Advertising Guidelines.
5 Possible sources of errors Errors can result from incorrect, incomplete or missing Composite or benchmark returns Composite or firm assets Number of portfolios in a composite Measure of dispersion Disclosure Etc. Errors can be caused by Input data errors Prior period adjustments Incorrect timing of inclusion and/or exclusion of portfolios to composites Inadequate creation or implementation of policies and procedures Etc.
6 Basis for this guidance statement The fundamental principle of the GIPS is fair representation and full disclosure. Firms must, therefore, avoid presenting misleading information. 0.A.11 requires firms to make every reasonable effort to provide a compliant presentation to all prospective clients. 0.A.6 states that firms must document, in writing, their policies and procedures. A firm must establish error correction policies and procedures.
7 Define prospective client Every reasonable effort must be made to provide the corrected presentation to all prospective clients and other parties that received the erroneous presentation, including consultants and verifiers. (p.5, GS on Error Correction) Prospective client: It is up to the firm to determine how it defines a prospective client. (p. 73 GIPS Handbook)
8 Define prospective client - continued Initial contact visit phone/fax no Interested party not qualified as a prospective client Becomes actual client yes yes List of clients Prospective client Reasonable effort GIPS report List of composites Opening of account no List of potential clients (and other parties) who have received GIPS reports Prospect becomes lost opportunity client List of past prospective clients
9 Define prospective client - continued Initial contact visit phone/fax no Interested party not qualified as a prospective client Becomes actual client yes yes List of clients Prospective client Reasonable effort GIPS report List of composites Opening of account no List of potential clients (and other parties) who have received GIPS reports Make every reasonable effort to provide corrected presentations Prospect becomes lost opportunity client List of past prospective clients
10 How to deal with errors: requirements Requirements Error correction policies and procedures must be established and then implemented consistently Materiality must be defined in the error correction policies When an error occurs, it is important that the firm assesses the impact and determines whether the corrective action will meet the guiding principles. Requirements if an error is material The error must be corrected and disclosed Disclosure of the change must be shown for a min. of 12 months All existing clients that received the erroneous presentation must receive a corrected version Every reasonable effort must be made to provide the corrected presentation to all prospective clients and other parties that received the erroneous presentation
11 How to deal with errors: recommendations Recommendations for error correction entail policies and procedures that should be unambiguous and include specific steps to discover and correct errors. include how the corrected presentation will be distributed to all applicable parties. include procedures for documenting the error and actions taken.
12 Error correction policies and procedures The firm should identify the principal parties within the organization that are integral to GIPS compliance and ensure that these parties communicate with each other. Errors must be identified, assessed, documented, communicated, escalated. Within the firm a framework should be in place by which material errors in presentations can be detected and corrected. Given the materiality and nature of the error, various error scenarios can be set up.
13 Error correction policies and procedures continued Factors to consider When determining error correction policies and procedures, a firm should regard the materiality of the error (in absolute or relative terms) whether the error is material relative to the benchmark whether returns were overstated or understated the significance of the missing or incorrect disclosures whether the error affects returns over time the period(s) affected by the error whether the policies will be applied on a firm-wide or on a composite-specific basis whether erroneous presentations have been provided to prospective clients, existing clients or other parties whether the firm is legally obligated to correct and/or disclose the corrections
14 Definition of materiality A key determinant of materiality is whether an error might affect a prospective client s investment decision and appropriate action is necessary to resolve the issue. Size and impact of the error may vary for Asset classes (setting different thresholds) Reporting periods Time periods
15 Definition of materiality and possible options Option 1 Option 2 Option 3 Option 4 No action Immaterial No change of data No disclosure of error Correction but no disclosure Not material Correction of presentation No disclosure of error No distribution Correction with disclosure Not material Correction of presentation Disclosure of error No distribution Correction with disclosure and reasonable effort to distribute Material Correction of presentation Disclosure of error Reasonable effort to provide corrected presentation to all prospective clients and other parties Min. 12 months
16 Case example incorrect composite return 1. Identify the error 2. Recalculate the returns and quantify the error 3. Is the error material? 4. Decide which action to take Option 1 immaterial Option 2 not material Option 3 not material Option 4 material 5. Document the original return, the corrected value and the action taken
17 Asset manager s examples Funds Accounting Team Asset Management Team Sales & Marketing Team Performance Team Providing information about an error Performance Team Processing determining of the period affected by error and recalculation Performance Team Definition of materiality Material error Result comparison Decision about error s materiality Performance Team Not material error Republishing Restatement Is it possible to reach presentation receiver? yes Contact and information about correction Sales Team (B2B) no Publishing of corrected presentation Correction in the next presentation without publishing information about error Marketing Team
18 Possible questions of the verifier Has the firm defined and recorded an error correction policy and procedures? Which procedures are in place to identify errors? What levels of materiality have been defined? Definition of prospective client The asset manager should provide a list of parties that have received GIPS compliant reports The asset manager should provide a list of parties that have received corrected reports
19 Possible questions of the verifier continued Have there been any errors recorded in the period to be verified and if yes, what kind of errors have been identified? Are the errors detected during the verification considered material according to the asset manager s definition of materiality? What steps have been taken to correct the erroneous report, document the error and distribute the corrected presentation to the affected parties? Have material errors been disclosed for at least 12 months?
20 Concluding remarks Fair representation and full disclosure Establish unambiguous policies and procedures for the correction of errors Define when an error is deemed material or not Do not forget policies to detect errors Establish communication processes between all involved parties Start to think about your policies, try out materiality levels suited to your products and services It is worth it!
21 Your questions?
22 Susanne Klemm Ernst & Young Investment Performance Services Belpstrasse 23 P.O. Box 3001 Bern Phone Mobile
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24 Questions pratiques liées àla transposition Etude de cas BCV Christian Caperos, CIPM Banque Cantonale Vaudoise
25 Sommaire Historique de la mise en place des GIPS à la BCV Définition de la firme Conséquences et bénéfices de la mise en place des GIPS Processus de contrôle et aujourd hui Seite 3 25 novembre 2008
26 Sommaire Historique de la mise en place des GIPS à la BCV Définition de la firme Conséquences et bénéfices de la mise en place des GIPS Processus de contrôle et aujourd hui Seite 4 25 novembre 2008
27 Historique de la firme BCV (1/2) Mise en place des standards de performance GIPS - Arguments historiques Marketing Demande de la part des clients institutionnels Fournir aux clients une information complète et loyale Transparence et confiance accrue dans les données de performance pour le client prospectif Uniformité dans la méthode de calcul Avantage face à la concurrence Seite 5 25 novembre 2008
28 Historique de la firme BCV (2/2) Mise en place des standards de performance GIPS - Arguments historiques Disponibilité de l information 5 ans de données de performance Données contractuelles Moyens techniques réunis Information centralisée dans un système informatique unique Reconstitution de l historique des composites possible Périmètre de la firme simple Uniquement les mandats institutionnels dans un premier temps Augmentation du périmètre en fonction des besoins Premiers rapports publiés courant 2002 Seite 6 25 novembre 2008
29 Sommaire Historique de la mise en place des GIPS à la BCV Définition de la firme Conséquences et bénéfices de la mise en place des GIPS Processus de contrôle et aujourd hui Seite 7 25 novembre 2008
30 Définition actuelle de la firme BCV La firme inclut tous les mandats de gestion institutionnels et fonds de placement gérés par le département BCV Asset Management Caractéristiques de la firme 23 composites 150 mandats institutionnels 30 fonds de placements CHF 9.2 Mia. Seite 8 25 novembre 2008
31 Extention potentielle de la firme BCV Mandats de la clientèle privée Pas compris dans la firme actuellement Historiquement pas d intérêts de la part de la clientèle Processus de contrôle des performances et de construction des composites analogue Réévaluation annuelle de la situation Seite 9 25 novembre 2008
32 Définition des composites Critères pour l élaboration des composites Univers de placement Profil de risque Type de produit Liens étroits entre la définition des composites et les contrôles internes Seite novembre 2008
33 Définition des composites Problèmes rencontrés Définition large De nombreux portefeuilles Masse sous gestion par composite importante VS Définition précise Peu de portefeuilles Masse sous gestion par composite faible Stabilité des composites dans le temps Définition de la discrétionnaire Limite des restrictions Taille minimale des portefeuilles Volatilité dans le nombre et de la taille des composites Seite novembre 2008
34 Sommaire Historique de la mise en place des GIPS àla BCV Définition de la firme Conséquences et bénéfices de la mise en place des GIPS Processus de contrôle Sommaire et aujourd hui Seite novembre 2008
35 Conséquences de l implémentation des normes GIPS Amélioration de la qualité et de la stabilité des données de performances historiques Mise en place d un processus de gestion des composites et de rapports de contrôle Amélioration des prestations pour les clients existants Robustesse du processus de gestion Réduction de la dispersion au sein d un composite Utilisation des composites pour les clients prospectifs Constance dans les données de performance présentées Meilleure information interne envers les responsables de la gestion et le management Seite novembre 2008
36 Sommaire Historique de la mise en place des GIPS à la BCV Définition de la firme Conséquences et bénéfices de la mise en place des GIPS Processus de contrôle et aujourd hui Seite novembre 2008
37 Processus de contrôle Améliore la robustesse du processus de gestion Rapport de contrôle basé sur les composites Mandat Décisions de gestion Implémentation de la stratégie Calcul de la performance Seite novembre 2008
38 Processus de contrôle Evolution de la dispersion des performances des mandats compris dans un même composite 1.2 Dispersion du composite [%] Seite novembre 2008
39 Processus de contrôle Publication d un rapport interne mensuel Comparaison de la performance du composite avec celle de son indice de référence (performance relative de la stratégie) Comparaison de la performance des portefeuilles avec celle du composite (dispersion) Analyse des mesures de risque standard, telles que volatilité et tracking error Analyse détaillée grâce à l attribution de performance Seite novembre 2008
40 Rapport de contrôle interne - Exemple Seite novembre 2008
41 Sommaire Historique de la mise en place des GIPS à la BCV Définition de la firme Conséquences et bénéfices de la mise en place des GIPS Processus de contrôle et aujourd hui Seite novembre 2008
42 Et aujourd hui? Robustesse du processus de gestion Effets positifs sur les rapports pour les clients existants Qualité des données Méthode de calcul Présentations Marketing L avantage concurrentiel est diminué par une généralisation de l utilisation des GIPS Amélioration de la crédibilité due à la vérification Eléments à prendre en compte Personnel pour la maintenance Coûts Seite novembre 2008
43 Et aujourd hui? L intégration des GIPS dans notre processus de gestion montre l intérêt que nous leur portons aujourd hui. Leur mise en place facilite une gestion robuste et consistante 1.2 Dispersion du composite [%] L aspect marketing, qui avait été le moteur de la mise en place originelle, reste un élément important sans être prépondérant Seite novembre 2008
44 GIPS 2010 Revision: Status and Outlook 25 November 2008 Geneva Jean-Sébastien Lassonde PricewaterhouseCoopers
45 Purpose of the GIPS 2010 revision Review of the current GIPS recommendations as candidates for new requirements Review of the proposed implementation dates for the future requirements Clean-up the current GIPS, e.g. remove outdated provisions, etc. Review definitions and glossary Research the current needs of the users of the GIPS standards Develop new provisions where necessary and incorporate them in GIPS 2010 Page 2 25/11/2008 "GIPS 2010"
46 Time schedule for GIPS Beginning of End of Review of the current GIPS Draft of GIPS 2010 GIPS 2010 public comment period (at least 6 months) Finalisation of GIPS 2010 and approval by GIPS EC and by CFA Institute's board GIPS 2010 are published GIPS 2010 become effective A lot in the draft of GIPS 2010 may change as a result of the public comment! Page 3 25/11/2008 "GIPS 2010"
47 Who is working on GIPS 2010 revision Interpretations Subcommittee (majority of work) Interpretations Subcommittee CFAI Director Practitioners / Verifiers Subcommittee Investors / Consultants Subcommittee Further subcommittees and dedicated expert groups (special topics, e.g. Private Equity) Executive Committee (final decisions and approval) Investment Management Subcommittee Positions above the line appointed by CFA Institute Positions below the line appointed by Country Sponsors RIPS Americas GIPS EXECUTIVE COMMITTEE Promotions/ Awareness Subcommittee RIPS EMEA Council Chair RIPS Asia Pacific GIPS COUNCIL Page 4 25/11/2008 "GIPS 2010"
48 GIPS 2010: status / progress Interpretations Subcommittee has reviewed all existing GIPS provisions and guidance and submitted a first draft of the GIPS sections 0 5 to the Executive Committee in September 2008 Verification Subcommittee has reviewed Section III of GIPS The Real Estate and Private Equity Provisions and Guidance are currently being reviewed by the dedicated specialist working groups Investment Manager Subcommittee and the Investor/Consultant Subcommittee are working on a possible extension of GIPS to reporting to existing clients Risk Working Group has developed a first proposal how to address investment risk measurement and presentation within GIPS Alternative Investments Working Group has produced a first draft of the GIPS Guidance for Alternative Investments Page 5 25/11/2008 "GIPS 2010"
49 Status of GIPS recommendations GIPS recommendations should now be viewed as best practice and not as future requirements (for example, accrual accounting for dividends) Page 6 25/11/2008 "GIPS 2010"
50 Future "effective dates (from ) Portfolios must be valued at all large external cash flows Portfolios must be valued at calendar month-end or last business day of the month Composite returns must be calculated at least on a monthly basis Carve-outs must be managed separately with their own cash balances GIPS Executive Committee has confirmed that all above provisions will become effective from Page 7 25/11/2008 "GIPS 2010"
51 True TWR as a future requirement From firms must revalue portfolios at month end and on the date of all large cash flows Definition of a large cash flow can be established on a composite-specific basis Likely requirement in GIPS 2010 to apply the large cash flow policy consistently and the prohibition to revalue for cash flows that don t meet the level of a large cash flow for the composite Possibly a recommendation to revalue portfolios on the date of all external cash flows Page 8 25/11/2008 "GIPS 2010"
52 Type of assets to include in the GIPS firm Current GIPS provision: Assets to which the Standards cannot be applied are not to be considered by firms when claiming compliance and are not to be included in total firm assets. Such assets include investment vehicles that are based on cost or book values rather than market values. Historically, certain assets were excluded from GIPS compliance, such as works of art and other assets where there is no market value GIPS 2010: If the assets are managed as part of an investment strategy, they must be included in the GIPS firm, regardless of the ability to value Page 9 25/11/2008 "GIPS 2010"
53 Non-fee paying portfolios Current GIPS: Non-fee-paying discretionary portfolios do not have to be included in the composites If non-fee-paying portfolios are managed like fee-paying portfolios, why should they be allowed to be excluded from composites based simply on fee-paying status? GIPS 2010: The distinction between fee-paying and nonfee-paying portfolios should be removed when considering composite construction The disclosure of the percentage of the composite composed of non-fee paying portfolios as of each annual period end will likely remain Page 10 25/11/2008 "GIPS 2010"
54 Market value vs. Fair value The definition of market value will be expanded to include the notion of fair value for all assets GIPS Interpretations Subcommittee and the Private Equity Working Group are developing a fair value framework within GIPS for all asset classes (to be accomodated as Appendix D of GIPS) Fair value basis consistent with international financial reporting principles (US GAAP and IFRS) Possible recommendation to disclose key assumptions and principles used to value investments Page 11 25/11/2008 "GIPS 2010"
55 Risk measures GIPS have been criticised for the focus mainly on investment returns and less on investment risks Risk Working Group has been created to address the aspects of presentation of investment risk Qualitative risk descriptions / disclosures are expected One quantitative risk measure will likely be required (current proposal: annualised ex-post standard deviation of the composite and the corresponding benchmark for the most recent 3 year period) Page 12 25/11/2008 "GIPS 2010"
56 MWR returns in GIPS GIPS currently require TWR for all asset classes except Private Equity GIPS 2010: May recommend MWR (e.g. IRR) in all cases when managers are responsible for the timing and size of capital flows Additional work is being carried out to ascertain how this concept may be implemented within GIPS and if an IRR is the most appropriate calculation TWR will still be required as a point of comparison between firms Page 13 25/11/2008 "GIPS 2010"
57 Verification GIPS Executive Committee has decided not to pursue mandatory verification for firms claiming compliance with GIPS Instead, GIPS 2010 will prescribe a revised compliance statement that will include an explicite statement regarding if the firm has or has not been verified In Switzerland the majority of the GIPS compliant firms undergo the verification voluntarily Page 14 25/11/2008 "GIPS 2010"
58 Prospective vs. existing client Definition of the prospective client : Investment Manager Subcommittee is in the process of creating a guidance Presentations to existing clients: GIPS 2010 are expected to recommend providing a relevant GIPS compliant presentation to the existing clients on an annual basis (issue: transparency vs. practicability) Page 15 25/11/2008 "GIPS 2010"
59 Some further changes in GIPS 2010 (1) Disclosure of the composite characteristics: The current disclosure of the composite description to include enough information to understand all key characteristics of the composite strategy, including risks Longevity of disclosures: Additional guidance for how long certain disclosures must be included in compliant presentations Proprietary portfolios: Expected requirement to disclose the percentage of the composite composed of proprietary portfolios Page 16 25/11/2008 "GIPS 2010"
60 Some further changes in GIPS 2010 (2) Length of the presented track-record: Expected to include a recommendation to present >10 years of composite history Obsolete and outdated provisions: Some provisions of the current GIPS, especially in the area of presentation and disclosures, will be either simplified or removed Page 17 25/11/2008 "GIPS 2010"
61 Further details are available from Page 18 25/11/2008 "GIPS 2010"
62 Your action required... Take an active part in the GIPS 2010 public comment process! Page 19 25/11/2008 "GIPS 2010"
63 Questions? Jean-Sébastien Lassonde, CFA PricewaterhouseCoopers Geneva Tel.: jean.sebastien.lassonde@ch.pwc.com Internet: Page 20 25/11/2008 "GIPS 2010"
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