Barings Case

Description
The PPT explaining about what went wrong in Barings Bank.

WHATEVER HAPPENED AT BARINGS?

Introduction
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On 27th Feb 1995 Barings bank one of the oldest banks UK was declared Bankrupt. Cumulative trading loss of £827m on 27th February, 1995 Increased to £927m till closing out

About Barings
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Barings Bank was United Kingdom’s the oldest and one of the most reputed banks. It was established in 1762 by Francis Baring. It was set up as a traditional merchant bank. Losses result of
? Mismanaged

derivatives trading ? All trading activity concentrated with one person ? Ineffective organizational structure

Group structure
Barings PLC

Baring Asset Mgmt

Baring Brothers & Co – bank

Barings Securities

Barings Investment Management

Baring Investment Bank

Nick Leeson
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Nick lesson was employed by Barings to make arbitrage profits by taking the advantage of price differences of similar contracts on the SIMEX (Singapore) and Osaka stock exchanges. He traded options and maintained un-hedged positions illegally. Kept enormous positions on SIMEX Concealed his activities by creating a fictitious account

What happened on 27 Feb 1995?
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Cumulative trading loss of £827m on 27th February, 1995 Losses increased to $927 million Barings also incurred additional costs on
? SIMEX

takeover ? Forex losses ? Closing out the open positions
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The shareholders funds was just 354 million

Reasons for the downfall

Analysis of trading strategies used by Lesson
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Lesson dealt in proprietary and client account trading Leeson dealt in the following securities:
? Nikkei

225 on SIMEX and OSE ? 10 year JGB on SIMEX and TSE ? 3 month Euroyen on SIMEX and TIFFE

Strategies used
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Leeson used the inter-exchange arbitrage This enables limited profits on large volumes Pure arbitrage trading is risk free Timing difference can create risk
? Leeson

had unhedged positions on individual securities

Payoff from a butterfly spread

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Straddle involves no initial investment Unlimited loss potential A very risky strategy

Payoff from writing a straddle

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Needs initial investment. Profit pattern similar to straddle Loss limited A less risky strategy than Straddle

THANK YOU



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