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ARiAL~(SP5 ®F' CRE®I'T RiSFe <br />For the past six months, volatility has rocked the financial <br />markets. Fears of the housing slowdown and credit <br />market problems have led to concern about an economic <br />downturn and perhaps even a recession. To make <br />matters worse, several financial firms have reported <br />immense losses from exotic financial products that many <br />people had never even heard of. Previously esoteric <br />acronyms such as "SIV," "CDO," and "ABCP" have <br />increasingly made their way into the popular lexicon. <br />Worst of all, financial market headlines became main <br />street reality in Florida when large losses in the local <br />government investment pool there resulted in a freeze on <br />withdrawals. <br />For the past several years, credit analysis seemed to lose <br />its importance. Defaults and downgrades were few and <br />far between, and investors purchasing risky assets <br />seemed willing to accept additional yields that were <br />meager, at best, compared to historical averages. Of <br />course, as has been proven time and time again, there is <br />no such thing as a free lunch in the financial markets. <br />Risk and reward are always correlated in the long run. As <br />financial markets have once again begun to recognize <br />this all-important fad, we believe it's a good time to look <br />at some of the important steps in performing proper <br />credit analysis. <br />The first step in deciding whether to purchase any credit <br />product is to come to a full understanding of the product <br />under consideration. The managers of the Florida pool, <br />as well as many on Wall Street, clearly did not fully <br />understand the complexities of the securities that they <br />were purchasing, exposing investors to potentially <br />greater losses than they were comfortable accepting. In <br />managing a portfolio, taking risk is acceptable, but it is <br />extremely importantthatthe level of risk be quantified in <br />advance. Without understanding the securities being <br />purchased, this is impossible to do. <br />A second mistake that many investors have made recently <br />is that they became overly reliant upon the ratings <br />agencies. The ratings agencies perform a useful <br />function, and examining a potential investment's credit <br />rating is an important step in the analysis process. <br />However, credit ratings alone are not sufficient evidence <br />that a security carries an acceptable level of risk. As we <br />have seen, rating agencies can and do make mistakes. <br />Therefore, it is important to conduct additional research <br />in orderto support the conclusions of the rating agencies. <br />Credit analysis comes in many forms and depends upon <br />the type of credit product under consideration. In <br />general, all credit analysis is concerned with determining <br />the financial strength and revenue-generating potential <br />of the entity under consideration. This information can <br />then be used to make a determination as to the ability of <br />the issuer to service its debt. A complete discussion of <br />techniques used to evaluate individual credits is beyond <br />the scope of this article. However, investors considering <br />purchasing credit instruments should be confident that <br />they do have a procedure for evaluating those credits, <br />and then follow it strictly. <br />As recent events have demonstrated, conditions can change <br />rapidly in the financial markets. Therefore, in addition to <br />conducting credit research, it is vital that investors keep a <br />close watch on developments regarding any securities that <br />that they already hold or are considering for purchase. The <br />Internet has made this task somewhat easier, and a <br />Bloomberg terminal is invaluable for monitoring <br />developments in the credit markets. In addition to following <br />news events as they develop, it is also important that investors <br />have the ability to analyze the significance of these events and <br />place them into an appropriate context. For instance, a rising <br />stock price is often a sign of a strong credit. However, if the <br />stock price is rising because the company in question is the <br />subjectof a leveraged buyout, the company's bonds are likely <br />to suffer. It is important to always look beyond the headlines <br />of the news in order to determine the actual impact on the <br />creditmarkets. <br />If all of this seems somewhat overwhelming or unnecessarily <br />time consuming, it is because we like to follow legendary <br />investor Warren Buffet's two rules of investing: Rule #1 - <br />Don'tlose money. Rule #2 -See rule number 1. Losses can <br />occur as the result of market fluctuations, particularly in the <br />short term. However, the idea is to avoid large, credit related <br />losses that can damage a portfolio's performance for an <br />extended period of time. That is why rigorous credit analysis <br />is so important. <br />If an investor does not have the resources to conduct credit <br />analysis, -there are three available options. Two of these <br />options are prudent, the third one is not. The first option is to <br />avoid credit products. The second option is to outsource the <br />management of the credit portfolio to someone that does <br />have the capability and experience to conduct credit analysis. <br />And the third option is to purchase credit products without <br />performing a thorough analysis. As recent events have <br />demonstrated, this approach can be extremely damaging to <br />an investor's returns and peace of mind. <br />At some point the credit cycle will change, and a sense of <br />complacency might once again return to the financial <br />markets. Then, as now, investors that generate consistent <br />risk-adjusted returns will be those who remember that proper <br />credit analysis is equally important to the investment process <br />in good times and bad because conditions do change rapidly. <br />Brian Perry, Vice President, Portfolio Specialist <br />Page 2 <br />®2008. Chandler Asset Management, Inc, A Registered lnvestmenrAdvaec <br />