www.moodys.com Moody’s Global Credit Policy Special Comment August 2009 Table of Contents: Summary 1 Data and Methodology 2 Issuer Characteristics 3 Trends in Credit Quality: Transition Matrices and Rating Changes 6 Historical Corporate Defaults 8 Cumulative Default Rates 10 Regional Differences in Rating Transitions and Cumulative Default Rates 12 Rating Performance Measures 14 Recovery Rates in Default 15 Credit Loss Rates 15 Moody’s Related Research 17 Appendix I 18 Appendix II 22 Appendix III 26 Appendix IV 27 Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 Summary This report is Moody’s third study of Asia-Pacific (ex-Japan) corporate bond and loan issuers and their historical credit performance, migration, default, and recovery experience. Broad conclusions include the following: The Asia-Pacific component of Moody’s-rated corporate universe grew rapidly over the past 19 years, from 68 rated bond and loan issuers at the end of 1990 to 356 issuers at the end of the first half of 2009. The speculative-grade share of these issuers also increased during this time period, from virtually zero in 1990 to over 20% at the end of the first half of 2009. On average, default rates by rating category in the Asia-Pacific region are broadly similar to their global counterparts. The rating distributions of these two groups differ significantly, however, with the Asia-Pacific region having a greater share of higher-rated corporate bond and loan issuers. As a result, when aggregating across all rated issuers, overall historical default rates are slightly lower in the Asia-Pacific region than globally. After several years of no default experience, defaults picked up in 2008 and the first half of 2009. There were 11 rated and 3 unrated defaults during 2008-H1 2009, affecting a total of $3.1bn of debt. Historically, the majority of the region’s defaults took place during the Asian financial crisis of 1997-2001. Indonesia accounted for the largest number of defaults and Korea had the largest default volume. Analyst Contacts: New York 212.553.1911 Elena Duggar Analyst Kenneth Emery Senior Vice President Daniel Gates Team Managing Director Hong Kong 852.2916.1133 Clara Lau Group Credit Officer – Asia Pacific Sydney 61.2.9270.8100 Brian Cahill Managing Director – Asia Pacific Special Comment Moody’s Global Credit Policy Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 The Asia-Pacific region has experienced similar average recovery rates on defaulted debt to the global averages. However, this result is based on a relatively small sample of available Asia-Pacific loan and bond recoveries. Rating accuracy as measured by the cumulative accuracy profile is modestly higher for credits in the AsiaPacific region than for the global aggregates. Rating volatility as measured by frequency of all rating actions indicates that Asia-Pacific ratings have less stability than their global counterparts. Data and Methodology This report is Moody’s third detailed examination of the credit and default experience of Asia-Pacific (exJapan) corporate bond and loan issuers. 1 The study examines the rating histories and default experience of 671 Asia-Pacific corporate issuers which have had Moody’s-rated local and/or foreign currency debt outstanding within the 1990-H1 2009 period. 2 Although Moody’s has rated corporate issuers in the Asia-Pacific region as early as 1950, the report focuses on the modern era of corporate bond and loan issuance in this region, 1990 to present. 3 The basic unit of study in this report is the corporate bond or loan issuer’s individual rating history. Moody’s issuer ratings provide a rank-ordering of firms’ credit risks, which generally does not vary with either the size or number of bonds that a firm may have outstanding. Additionally, in most cases, when an issuer defaults on one of its bonds or loans, it defaults on all of them. Therefore, Moody’s normally reports its default statistics on an “issuer-weighted” basis, i.e. the fraction of issuers that default, rather than on an “issue-” or “volumeweighted” basis. Furthermore, to the extent that historical default experience is predictive of future experience, issuer-weighted statistics are likely to provide the most reliable guide to future default experience. If instead we were to weight our statistics by the number of debt issues or their par amounts, we would place undue emphasis on the particular historical experiences of a few large or very frequent issuers of corporate bonds. For the purpose of this study, corporate bond ratings on either domestic- or foreign-currency denominated debt are considered. We exclude any debt that was backed by a guarantor outside the corporate family (e.g. a bond insurance company). 4 We also exclude sovereign and sub-sovereign debt issuers. The data for this study is from Moody’s global default database which covers defaults by both Moody’s rated and unrated issuers worldwide. Moody’s has compiled this information using a variety of sources, including various print and online publishing sources, press releases, press clippings, internal memoranda, and records of analysts’ contact with rated issuers. Moody’s definition of default includes three types of default events: 1 2 3 4 2 A missed or delayed disbursement of interest or principal payment; Bankruptcy filing or legal receivership by the issuer; A distressed exchange whereby: (i) an issuer offers creditors a new or restructured debt, or a new package of securities, cash or assets, that amount to a diminished financial obligation relative to the original obligation and (ii) the exchange has the effect of allowing the issuer to avoid a bankruptcy or payment default. Japan is excluded from the analysis because the rating transition and default experience of issuers in Japan differs markedly from that of issuers from other regions. The relatively low incidence of Moody’s-rated defaults in Japan is quite striking. Only two Japanese corporate issuers rated by Moody’s – Mycal Corporation and New City Residence Investment Corporation – have defaulted on their bonds since 1990. This extraordinarily low incidence of default on rated bonds can be explained by two factors: (1) higher credit quality since access to the bond market by speculative-grade companies is very limited in Japan compared to other countries; and (2) systemic support from, amongst others, bank lenders and the government for companies facing financial distress, which has averted many bond defaults. This study focuses on issuers which have had Moody’s-rated debt outstanding during the period of study. In addition, Moody’s also has issuer ratings or corporate family ratings on issuers which either did not have Moody’s-rated debt at any time during the 1990-H1 2009 period or had only national scale ratings. We begin our study in 1990 due to the relatively small number of rated issuers before this date. However, prior to 1990, two significant defaults occurred in this region, both in New Zealand by issuers with initial ratings of Aa3 – DFC Financial (Overseas) Ltd. and DFC Overseas Investment Ltd. When available, an issuer’s senior unsecured rating is used as the indicator of the credit quality. In the absence of such a rating, Moody’s infers an equivalent senior unsecured rating from the issuer’s other rated debt obligations. August 2009 Special Comment Moody’s Global Credit Policy - Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 Special Comment Moody’s Global Credit Policy Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 This definition is intended to capture events that change the relationship between the debt-holder and debt issuer from the relationship which was originally contracted, and which subject the debt-holder to an economic loss. We seek to identify only those economic losses that are the result of a credit event. Technical defaults (covenant violations, etc.) are not included in Moody’s definition of default. 5 For the purposes of this study, we measure recovery rates on defaulted bonds and loans using market bid prices quoted one month after default. Price data are derived from various market sources, including Bloomberg, Reuters and Interactive Data Corporation. For the sake of consistency, the volume figures for loan and bond issuers in different countries have been converted to US dollars from their respective local currencies at the prevailing exchange rates at the time of default. Issuer Characteristics Fueled by rapid regional economic growth during the 1980s and a decline in bank lending capacity in the 1990s, an increasing number of Asia-Pacific corporations issued debt in domestic and international bond markets and obtained Moody’s credit ratings. At the end of 1990, there were 68 Moody’s-rated loan and bond issuers in the Asia-Pacific region that excluded Japan. This number has increased dramatically since then, reaching 356 issuers by the end of the first half of 2009 (see Exhibit 1). Despite the Asian economic crisis that hit the financial markets in 1997-98, the growth of Moody’s-rated corporate loan and bond issuance has continued, although at a slower pace in recent years. As the rated debt market has grown during the past two decades, so has the share of the speculative-grade portion of the market. The vast majority of the issuers in the Asia-Pacific region were rated investment grade in 1990, while by the end of the first half of 2009 the share of speculative-grade issuers was 21%. In 1998, at the height of the Asian financial crisis, the speculative-grade share of the market reached a peak of 42%. Many of those speculative-grade issuers defaulted during the crisis, which brought the share down to its present level, still much higher than the share at the beginning of the sample period. Exhibit 1: Growth of Moody’s-Rated Issuers in the Asia-Pacific Bond and Loan Market (excluding Japan) Number of Rated Issuers 400 350 300 250 200 150 100 50 2009 2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1990 0 Year Speculative grade Investment grade Exhibit 2 presents information on the industry composition of Asia-Pacific issuers as of the first half of 2009. The majority of issuers fall into three broad industry categories: industrial sector (43.3%), financial sector (42.1%) and public utilities and transportation companies (14.6%). 5 3 It is important to note that economic losses suffered by debt-holders due to changes in market conditions and/or market prices are not considered defaults as long as the terms of the obligation are being met. Additionally, missed payments which are cured within the contractually-specified grace period are not considered a default. August 2009 Special Comment Moody’s Global Credit Policy - Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 Special Comment Moody’s Global Credit Policy Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 Exhibit 2: Distribution of Asia-Pacific (ex-Japan) Corporate Issuers by Broad Sector as of June 2009 Broad Industry Number of Issuers Share Banking 122 34.3% Finance 10 2.8% Industrial 154 43.3% Insurance 5 1.4% Other non-bank 8 2.2% Public utility 30 8.4% Real estate finance 3 0.8% Securities 2 0.6% Transportation 22 6.2% 356 100.0% Total Exhibit 3 presents the domiciles of Moody’s-rated Asia-Pacific corporate issuers. Approximately one-third of Asia-Pacific domiciled issuers that currently have rated debt outstanding are located in Australia. Other countries with a significant share include Hong Kong, Singapore and Korea. Indonesia previously had a large presence in this market, but many of its issuers defaulted during the Asian financial crisis of 1997-1998. Exhibit 3: Distribution of Asia-Pacific (ex-Japan) Corporate Issuers by Country of Domicile as of June 2009 Country of Domicile Number of Issuers Share Australia 123 34.6% China 12 3.4% Hong Kong 46 12.9% India 14 3.9% Indonesia 20 5.6% Korea 40 11.2% Malaysia 18 5.1% Mongolia 2 0.6% New Zealand 24 6.7% Pakistan 1 0.3% Philippines 6 1.7% Singapore 40 11.2% Taiwan 3 0.8% Thailand 7 2.0% 356 100% Total Exhibit 4 shows the rating distribution of Asia-Pacific issuers and changes in the rating distribution over time. In 1990, 98.5% of the issuers were rated investment grade. However, the investment-grade share of issuers has decreased to 78.9% at June 30, 2009. And, within the investment-grade and speculative-grade sectors, the average rating has drifted downward. Much of the decline in average credit quality can be explained by the increase in the number of non-financial corporates relative to financial corporates in the overall rated population and the increased access of lower-rated issuers to the international bond and loan markets. 4 August 2009 Special Comment Moody’s Global Credit Policy - Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 Special Comment Moody’s Global Credit Policy Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 Exhibit 4: Distribution of Period-End Asia-Pacific (ex-Japan) Corporate Issuers by Whole Letter Rating (number of issuers and percent of total) Year 1990 1995 2000 2005 H1 2009 Aaa 11 7 7 12 10 Aa 38 30 30 53 64 A 13 61 61 121 123 5 29 29 82 84 Ba 0 9 9 26 26 B 1 3 3 21 28 Caa-C 0 0 0 3 21 Investment grade 67 127 127 268 281 Speculative grade 1 12 12 50 75 68 139 139 318 356 Year 1990 1995 2000 2005 H1 2009 Aaa 16.2% 5.0% 5.0% 3.8% 2.8% Aa 55.9% 21.6% 21.6% 16.7% 18.0% A Baa All 19.1% 43.9% 43.9% 38.1% 34.6% Baa 7.4% 20.9% 20.9% 25.8% 23.6% Ba 0.0% 6.5% 6.5% 8.2% 7.3% B 1.5% 2.2% 2.2% 6.6% 7.9% Caa-C 0.0% 0.0% 0.0% 0.9% 5.9% Investment grade 98.5% 91.4% 91.4% 84.3% 78.9% Speculative grade 1.5% 8.6% 8.6% 15.7% 21.1% The rating distributions of Asia-Pacific (ex-Japan) and global corporate issuers as of June 2009 are compared in Exhibit 5. We see that compared to the global corporate sample the share of Asia-Pacific issuers is higher in the investment grade categories, especially the Aa and A rating categories, and lower in speculative grade categories. As of June 2009, the median rating in the Asia-Pacific region was A compared to Baa for the global sample. Exhibit 5: Rating Distribution of Asia-Pacific (ex-Japan) and Global Corporate Issuers, June 2009 Percentage of Rated Issuers 40% 35% 30% 25% 20% 15% 10% 5% 0% Aaa Aa A Baa Rating Category Asia-Pacific 5 Ba B Caa-C Global August 2009 Special Comment Moody’s Global Credit Policy - Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 Special Comment Moody’s Global Credit Policy Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 Trends in Credit Quality: Transition Matrices and Rating Changes Exhibit 6 displays the historical average frequency of alpha-numeric rating changes for Asia-Pacific (ex-Japan) and the global universe of rated corporate issuers over the period 1990-H1 2009. For example, a category of “0” indicates no rating change over the twelve-month period. A category of “-1” indicates a single-notch alphanumeric rating downgrade, while “+2” indicates a two-notch alpha-numeric rating upgrade. The vertical axis indicates the percentage of issuers in each category. Exhibit 6: Annual Frequency of Alpha-Numeric Rating Changes, 1990-H1 2009 100% 73.1% 76.4% 80% 60% 40% 20% 3.1% 2.3% 3.4%3.4% 6.8% 7.7% -2 -1 8.8% 7.0% 3.8% 2.2% 0.9% 0.9% 0% -3 and below Asia-Pacific 0 1 2 3 and above Global Moody’s ratings are generally very stable over a one-year horizon. Despite the Asian financial crisis, ratings stability exhibited by Asia-Pacific issuers is similar to global issuers – the Asia-Pacific region has issuers that are almost as stable as their global counterparts (73.1% vs. 76.4%). On average, Asia-Pacific issuers experienced a 15.6% probability (6.8% downgrade + 8.8% upgrade) of a single alpha-numeric rating change over a one-year horizon. Changes in excess of a single alpha-numeric rating change, whether upgrades or downgrades, have been extremely infrequent over a one-year horizon. Rating migration matrices present a more complete picture of changes in rating quality over time. Exhibit 7 shows average annual, whole-letter rating migration rates since 1990. Each cell in the matrix shows the weighted average fraction of issuers who held a given row’s rating at the beginning of the measurement period and the column rating it held at the end of the period, including defaults and withdrawn ratings (WR). 6 The weights correspond to the size (number of issuers) of the annual cohorts. Global statistics are presented alongside for comparison. The largest values in the transition matrix are along the diagonal, reflecting the fact that the most likely rating for an issuer at the end of a given year is the rating with which it began the year. For example, an issuer domiciled in the Asia-Pacific region who was rated Aaa at the beginning of the time period has a 79.5% historical probability of remaining Aaa one year later. 6 6 Ratings are typically withdrawn when all of an issuer’s rated debt matures, is called or converted, or is retired through some other orderly market function (e.g. M&A). August 2009 Special Comment Moody’s Global Credit Policy - Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 Special Comment Moody’s Global Credit Policy Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 Exhibit 7: Average One-Year Rating Migration Rates for Asia-Pacific (exJapan) and Globally, 1990-H1 2009 Asia-Pacific (ex-Japan) Rating to: Rating from: Aaa Aaa Aa A Baa Ba B Caa-C D WR 79.50% 15.43% 0.05% 0.00% 0.00% 0.00% 0.00% 0.00% 5.01% Aa 1.61% 85.83% 5.90% 0.07% 0.02% 0.00% 0.00% 0.00% 6.57% A 0.00% 2.82% 85.41% 4.43% 1.82% 0.11% 0.00% 0.00% 5.42% Baa 0.00% 0.09% 8.54% 77.35% 4.51% 1.14% 0.42% 0.23% 7.72% Ba 0.00% 0.00% 0.04% 10.79% 70.18% 6.16% 3.06% 1.05% 8.72% B 0.00% 0.00% 0.00% 0.00% 13.88% 62.73% 9.34% 6.76% 7.41% Caa-C 0.00% 0.00% 0.00% 0.09% 0.35% 9.98% 62.35% 18.13% 9.11% Aa A Baa Ba B Caa-C D WR Global Rating to: Rating from: Aaa Aaa 86.56% 8.99% 0.34% 0.02% 0.06% 0.01% 0.00% 0.00% 4.02% Aa 0.92% 85.88% 7.45% 0.28% 0.04% 0.01% 0.02% 0.02% 5.39% A 0.07% 2.84% 86.53% 5.09% 0.38% 0.08% 0.03% 0.05% 4.94% Baa 0.04% 0.20% 4.64% 84.29% 3.91% 0.81% 0.30% 0.18% 5.63% Ba 0.00% 0.06% 0.40% 6.21% 73.25% 8.01% 0.88% 0.83% 10.36% B 0.01% 0.04% 0.14% 0.35% 4.99% 72.85% 6.87% 3.69% 11.04% Caa-C 0.00% 0.02% 0.05% 0.20% 0.46% 8.09% 62.96% 15.00% 13.23% By contrast, those elements that are off the diagonal reflect transitions to higher (the triangle below the diagonal) or lower (the triangle above the diagonal) rating categories within one year. For example, an Aarated issuer in the Asia-Pacific region had a historical probability of 5.9% of being downgraded to an A rating within one year and a 1.6% historical probability of being upgraded to Aaa over the same period. The farther one moves away from the diagonal, the smaller the migration rates, reflecting a relatively low historical probability of issuers moving across more than one rating category during the course of a year. As shown in Exhibit 7, issuers in the Asia-Pacific region are slightly less stable than their global counterparts. For example, on average, 15.5% of Aaa-rated issuers in the Asia-Pacific region have been downgraded within one year, as opposed to 9.4% globally. Similar trends persist in other rating categories, however the slightly lower stability of Asia-Pacific issuers is primarily due to a higher probability of upgrade. For instance, the percentage of upgrades from the B-rating category to the Ba rating category was 13.9% in the Asia-Pacific region, about three times larger than the global historical average. “Rating drift”, the net percentage of upgrades relative to downgrades, provides a useful indicator of changes in aggregate credit quality. Positive drift indicates overall improvement in credit quality, while negative drift signals overall deterioration in credit quality. Alternatively, no drift (when upgrades and downgrades are roughly equal for a given time period) indicates a stable credit environment. Exhibit 8 compares the annual rating drift rates (upgrade rate minus downgrade rate divided by total rating count outstanding) for the Asia-Pacific issuers excluding Japan with the ratings drift of issuers globally. On average, upgrades and downgrades in Asia-Pacific have more or less offset each other across the sample. As a result, the average rating drift is slightly negative at -4.1% relative to -3.3% globally. 7 August 2009 Special Comment Moody’s Global Credit Policy - Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 Special Comment Moody’s Global Credit Policy Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 Exhibit 8: Annual Rating Drift for Asia-Pacific (ex-Japan) and Globally, 1990H1 2009 (upgrades minus downgrades divided by total rating count outstanding) 50% 40% Rating Drift 30% 20% 10% 0% -10% -20% -30% -40% 2009 2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998 1997 1996 1995 1994 1993 1992 1991 -50% Year Asia-Pacific Global As is shown in the exhibit, credit quality trends for Asia-Pacific corporate issuers have been more variable than for global issuers and moderately correlated with global credit trends. The ratings drift in Asia-Pacific is a result of several factors, including the Asian financial crisis of 1997-1998 (negative drift) and recent efforts by companies to restructure their debt and repair balance sheets during the past few years of buoyant economic growth (positive drift). Since the second half of 2008, the credit cycles of the two regions have converged on a downward path, consistent with our expectations for a continued gradual softening in credit quality and a growing number of defaults globally. Historical Corporate Defaults In the period between 1990 and June 2009, 216 issuers of corporate bonds and loans in the Asia-Pacific region defaulted on a total of $50.1 billion of bonds and loans. Of these, 49 issuers were rated by Moody’s with a total default volume of $15.6 billion. Exhibit 9 presents a chronological summary of the number of defaults and the volume of defaulted debt for Asia-Pacific issuers, both rated and unrated. In addition, Appendix II lists the defaulted issuers chronologically. 7 Not surprisingly, given the Asian financial crisis of 1997-1998, the years 1997-2001 are the years with the largest number of defaults. Defaults have decreased dramatically since 2001. In fact, there was no rated default in the Asia-Pacific region from 2003 until 2008, although there have been unrated defaults throughout this time period. The number of defaults picked up slightly in 2008 and the first half of 2009, with a total of 11 rated and 3 unrated issuers defaulting on $3.1bn of debt. In fact the default volume during the first half of 2009 already represents the highest default volume observed since the end of the Asian crisis in 2001. 7 8 Our default studies focus on Moody’s-rated defaults. We present available information on unrated defaults as well in this section, but we caution that coverage of unrated defaults is incomplete and likely inconsistent over time. August 2009 Special Comment Moody’s Global Credit Policy - Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 Special Comment Moody’s Global Credit Policy Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 Exhibit 9: Asia-Pacific (ex-Japan) Corporate Default Counts and Volumes (Millions of $), Bonds and Loans, as of June 2009 Year Rated Count Unrated Count Total Count Rated Volume Unrated Volume Total Volume 1990 1 1 2 $200 $345 $545 1991 0 0 0 $0 $0 $0 1992 0 0 0 $0 $0 $0 1993 0 0 0 $0 $0 $0 1994 0 0 0 $0 $0 $0 1995 0 0 0 $0 $0 $0 1996 0 1 1 $0 $201 $201 1997 2 29 31 $614 $2,549 $3,162 1998 5 62 67 $1,444 $9,825 $11,269 1999 7 22 29 $2,109 $8,849 $10,958 2000 5 21 26 $1,048 $7,977 $9,025 2001 13 13 26 $4,749 $1,935 $6,684 2002 3 3 6 $2,010 $214 $2,224 2003 2 2 4 $374 $377 $751 2004 0 1 1 $0 $105 $105 2005 0 3 3 $0 $523 $523 2006 0 3 3 $0 $1,783 $1,783 2007 0 3 3 $0 $82 $82 2008 3 3 6 $288 $61 $349 H1 2009 8 0 8 $2,791 $0 $2,791 Total 49 167 216 $15,627 $34,825 $50,452 Exhibit 10 presents the geographical distribution of defaulters for the period under analysis. During the period from 1990 – H1 2009, Indonesia had the largest number of rated and unrated defaults, where a total of 62 issuers (17 rated and 45 unrated) defaulted on more than $10 billion worth of bonds and loans. Korea, on the other hand, had the largest default volume during the period, where a total of 43 issuers defaulted on more than $18 billion of debt. Most of these defaults occurred during the Asian financial crisis. Exhibit 10: Geographical Distribution of Asia-Pacific (ex-Japan) Corporate Defaulters, Counts and Volumes (Millions of $), 1990-H1 2009 Country Rated Count Australia 10 5 15 $2,795 $726 $3,521 China 8 5 13 $2,203 $524 $2,728 Hong Kong 8 9 17 $2,408 $2,536 $4,945 Total Count Rated Volume Unrated Volume Total Volume India 0 3 3 $0 $510 $510 Indonesia 17 45 62 $5,269 $5,303 $10,572 Korea 2 41 43 $2,506 $16,158 $18,664 Malaysia 0 15 15 $0 $2,357 $2,357 Philippines 1 4 5 $258 $414 $672 Singapore 1 4 5 $51 $414 $465 Taiwan 0 4 4 $0 $421 $421 Thailand Total 9 Unrated Count 2 32 34 $135 $5,462 $5,597 49 167 216 $15,627 $34,825 $50,452 August 2009 Special Comment Moody’s Global Credit Policy - Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 Special Comment Moody’s Global Credit Policy Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 Exhibit 11 presents the broad industry distribution of defaults during the period of our analysis. Most of the defaults – 77% of default counts and 78% of the default volume - occurred in the broad category of industrial companies. This is followed by bank and other financial companies, which together account for 18% of the default count and 19% of the default volume. Finally, utility and transportation companies together represent 5% of the count and 3% of the default volume. Exhibit 11: Distribution of Asia-Pacific (ex-Japan) Corporate Defaulters by Broad Sector, Counts and Volumes (Millions of $), 1990-H1 2009 Rated Count Year Unrated Count Total Count Rated Volume Unrated Volume Total Volume Banking 2 12 14 $519 $1,548 $2,068 Finance 0 19 19 $0 $1,397 $1,397 Industrial 43 124 167 $14,394 $25,090 $39,484 Other Non-Bank 0 4 4 $0 $6,073 $6,073 Public Utility 1 0 1 $154 $0 $154 Real Estate Finance 0 1 1 $0 $100 $100 Transportation 3 7 10 $559 $618 $1,176 49 167 216 $15,627 $34,825 $50,452 Total Cumulative Default Rates Exhibit 12 presents average annual speculative-grade default rates for Moody’s-rated Asia-Pacific (ex-Japan) issuers. We clarify here that Exhibit 9 (Chronological Summary of Defaults) lists both rated and unrated default counts, while Exhibit 12 plots the default rate for Moody’s-rated issuers only. Exhibit 12: Global and Asia-Pacific (ex-Japan) Rated Issuer-Weighted Speculative-Grade Default Rates, 1996–H1 2009 25% 20% 15% 10% 5% Global Speculative-Grade Default Rate Jul-09 Jan-09 Jul-08 Jul-07 Jan-08 Jul-06 Jan-07 Jul-05 Jan-06 Jul-04 Jan-05 Jul-03 Jan-04 Jul-02 Jan-03 Jul-01 Jan-02 Jul-00 Jan-01 Jul-99 Jan-00 Jul-98 Jan-99 Jul-97 Jan-98 Jul-96 Jan-97 Jan-96 0% Asia-Pacific Speculative-Grade Default Rate Between 1990 and 1996, there were no speculative-grade defaults in the Asia-Pacific region, and therefore the speculative-grade default rate is zero. The speculative-grade default rate peaked twice during the Asian financial crisis – once in 1998 and again in 2001. There were no rated defaults in the four years preceding the 2008 global financial crisis, and therefore the speculative-grade default rate for issuers domiciled in the AsiaPacific region is zero. With the pick up in defaults over 2008 and 2009, we see the default rate for Asia-Pacific 10 August 2009 Special Comment Moody’s Global Credit Policy - Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 Special Comment Moody’s Global Credit Policy Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 issuers rising along with the global default rate. In June 2009, the issuer-weighted speculative-grade default rate for Asia-Pacific (ex-Japan) issuers stood at 10.5%, similar to the global speculative-grade default rate of 10.3%. Investors are also interested in default rates for investment horizons longer than one year. Exhibit 13 presents one-year through ten-year issuer-weighted average cumulative default rates for Asia-Pacific (ex-Japan) issuers. Also presented are the global statistics for comparison. As in our other default studies, historical cumulative default rates are calculated by averaging the experiences of issuer cohorts formed at monthly frequencies. 8 By forming and tracking such cohorts of all Moody’s-rated issuers at the beginning of every month, we replicate the experience of a portfolio of both seasoned and new-issue bonds purchased in any given month. The dynamic nature of the cohorts allows the estimation of cumulative default risk over multi-year horizons. It also allows for the comparison and averaging of default rates over different periods. Appendix I at the end of the report described the methodology for estimating cumulative default rates. Exhibit 13: Asia-Pacific (ex-Japan) and Global Issuer-Weighted Cumulative Default Rates, 1990-H1 2009 Asia-Pacific (ex-Japan) Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 Aaa 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% Aa 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% A 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% Baa 0.237% 0.600% 1.094% 1.869% 2.627% 3.175% 3.393% 3.393% 3.393% 3.393% Ba 1.099% 3.029% 5.297% 8.170% 10.619% 12.035% 12.035% 12.035% 12.035% 12.035% B 7.016% 12.972% 20.633% 28.650% 34.020% 39.895% 49.042% 49.042% 49.042% 49.042% Caa-C 18.991% 37.063% 53.260% 58.417% 60.346% 60.346% 60.346% 60.346% 60.346% 60.346% Investment Grade 0.067% 0.169% 0.304% 0.513% 0.711% 0.844% 0.892% 0.892% 0.892% 0.892% Speculative Grade 5.041% 10.111% 15.525% 19.796% 22.663% 24.538% 25.723% 25.723% 25.723% 25.723% All Asia-Pacific 1.062% 2.124% 3.226% 4.137% 4.775% 5.191% 5.420% 5.420% 5.420% 5.420% Global Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 Aaa 0.000% 0.022% 0.022% 0.022% 0.022% 0.022% 0.022% 0.022% 0.022% 0.022% Aa 0.018% 0.044% 0.056% 0.079% 0.109% 0.130% 0.150% 0.160% 0.162% 0.195% A 0.047% 0.136% 0.255% 0.393% 0.579% 0.781% 1.002% 1.272% 1.553% 1.821% Baa 0.185% 0.489% 0.854% 1.267% 1.717% 2.188% 2.655% 3.148% 3.688% 4.328% Ba 0.873% 2.359% 4.178% 6.187% 7.849% 9.601% 11.158% 12.746% 14.623% 16.605% B 3.907% 9.346% 14.814% 19.661% 24.197% 28.676% 33.172% 37.098% 40.666% 43.888% Caa-C 16.062% 27.200% 36.571% 43.976% 50.113% 54.240% 57.298% 60.506% 64.237% 69.296% 0.587% 0.810% 1.041% 1.275% 1.532% 1.801% 2.094% Investment Grade 0.083% 0.225% 0.394% Speculative Grade 4.418% 9.110% 13.604% 17.532% 20.919% 24.053% 26.958% 29.550% 32.071% 34.463% All Global 3.287% 1.617% 4.817% 6.103% 7.184% 8.141% 8.993% 9.752% 10.475% 11.162% As Exhibit 13 illustrates, Moody’s ratings powerfully ran order default risk at all horizons both in Asia-Pacific and globally, as the probability of default rises with lower ratings. A comparison between Asia-Pacific and global default rates show that, on average, default rates are broadly similar by rating category. Indeed, for shorter time horizons, Asia-Pacific default rates in the Baa-C categories 8 11 Monthly cohorts have the advantage of capturing rating changes that occur within a calendar year. The default rates are calculated based on cohorts of all issuers holding a given estimated senior unsecured rating at the start of a given month. The cohorts are dynamic in that they change based on whether these issuers leave the cohort due to default or non credit-related reasons (e.g. maturing of debt). While the cohort frequency is monthly, the accumulation periodicity remains 12 months, so that we track default rates over horizons of one year, two years, three years, etc. August 2009 Special Comment Moody’s Global Credit Policy - Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 Special Comment Moody’s Global Credit Policy Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 are slightly higher than for the global sample, largely reflecting the impact of the defaults in the pulp and paper industries during 2001. However the differences narrow down and reverse as the time horizon lengthens. The clustering of corporate defaults in the Asia-Pacific region around the years of the Asian financial crisis also explains the slightly higher shorter-horizon Caa-C category default rate. Even though the investment grade and speculative grade default rates are broadly similar between the AsiaPacific and the global sample, the overall default rate is lower in the Asia-Pacific region. This is due to the difference in the rating distributions of the two samples of issuers. As previously illustrated in Exhibit 5, the Asia-Pacific region has a greater share of higher-rated corporate bond and loan issuers compared to the global sample. As a result, when aggregating across all rated issuers, historical default rates are actually lower in the Asia-Pacific region than globally. Regional Differences in Rating Transitions and Cumulative Default Rates Until now, we have discussed the Asia-Pacific region as a single portfolio of issuers operating in similar capital markets. However, issuers in different countries in the region operate under different bankruptcy and regulatory regimes, commercial lending environments, and macro-economies. As such, investors may be interested in defaults and rating transitions at a more specific level. In this section, we create sub-samples based on a more “natural” pooling of issuers to account for differences in capital markets. Exhibit 14: Average One-Year Rating Transitions within the Asia-Pacific Region, 1990-H1 2009 Australia and New Zealand Rating to: Rating from: Aaa Aa A Baa Ba B Caa-C D WR Aaa 79.71% 15.61% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 4.67% Aa 1.75% 86.83% 4.19% 0.09% 0.03% 0.00% 0.00% 0.00% 7.12% A 0.00% 2.89% 86.55% 5.03% 0.32% 0.10% 0.00% 0.00% 5.11% Baa 0.00% 0.19% 7.33% 82.69% 2.56% 0.48% 0.00% 0.00% 6.75% Ba 0.00% 0.12% 0.00% 6.67% 65.05% 11.53% 4.85% 1.33% 10.44% B 0.00% 0.00% 0.00% 0.00% 4.37% 61.93% 15.85% 6.01% 11.84% Caa-C 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 16.05% 80.25% 3.70% Asia-Pacific excluding Japan, Australia and New Zealand Rating to: Rating from: Aaa Aa A Baa Ba B Caa-C D WR Aaa 77.87% Aa 0.97% 14.04% 0.43% 0.00% 0.00% 0.00% 0.00% 0.00% 7.66% 81.19% 13.83% 0.00% 0.00% 0.00% 0.00% 0.00% 4.00% A 0.00% 2.75% 84.34% 3.87% 3.23% 0.12% 0.00% 0.00% 5.70% Baa 0.00% 0.02% 9.34% 73.86% 5.79% 1.57% 0.69% 0.38% 8.36% Ba 0.00% 0.00% 0.02% 11.52% 71.10% 5.20% 2.74% 1.00% 8.41% B 0.00% 0.00% 0.00% 0.00% 16.11% 62.93% 7.71% 6.94% 6.31% Caa-C 0.00% 0.00% 0.00% 0.09% 0.38% 10.74% 65.88% 13.38% 9.52% Within the Asia-Pacific region, we focus on two distinct sub-regions: 1. 12 Australia and New Zealand August 2009 Special Comment Moody’s Global Credit Policy - Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 Special Comment Moody’s Global Credit Policy Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 2. Rest of Asia Pacific. 9 Exhibit 14 shows the different rating transitions for these sub-regions. Investment-grade issuers in Australia and New Zealand are slightly more stable than those in the rest of the Asia-Pacific region in the investmentgrade rating categories. However, speculative-grade issuers in Australia and New Zealand are slightly less stable. There are very few Caa-C rated issuers in Australia and New Zealand, and those specific issuers had a very high one-year default rate. Exhibit 15 compares the cumulative default rates between Australia and New Zealand and the rest of the AsiaPacific region. These default rates show that credit quality is very strong for Australia-New Zealand investment-grade issuers – there are no defaults within the 10-year horizon. However, the riskiest of the speculative-grade issuers, in the Caa-C rating category, are risky indeed – there has been a 100% default rate by year 2. For B-rated issuers, there is a 100% default rate by year 6. However, the extremely small number of speculative-grade issuers in Australia and New Zealand is driving these anomalous results. In any given cohort, there were no more than a few issuers both in the Caa-C and in the B rating categories. The rest of the Asia-Pacific region has cumulative default rates that are fairly similar to the complete Asia-Pacific region (see Exhibit 13). Exhibit 15: Issuer-Weighted Cumulative Default Rates by Region, 1990-H1 2009 Australia and New Zealand Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 Aaa 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% Aa 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% A 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% Baa 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% Ba 1.408% 3.522% 8.176% 12.642% 21.797% 24.387% 24.387% 24.387% 24.387% 24.387% B 6.389% 22.323% 42.962% 65.526% 88.847% 100.000% 100.000% 100.000% 100.000% 100.000% Caa-C 81.761% 100.000% 100.000% 100.000% 100.000% 100.000% 100.000% 100.000% 100.000% 100.000% Investment Grade 0.000% 0.000% Speculative Grade 7.916% 15.958% 25.382% 34.620% 46.304% 50.382% 50.382% 50.382% 50.382% 50.382% All Australia and New Zealand 0.503% 0.976% 0.000% 1.458% 0.000% 1.833% 0.000% 2.236% 0.000% 0.000% 0.000% 0.000% 2.359% 2.359% 2.359% 2.359% 0.000% 2.359% Rest of Asia-Pacific (excl. Japan, Australia, and New Zealand) 9 Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 Aaa 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% Aa 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% A 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% Baa 0.393% 0.995% 1.812% 3.094% 4.335% 5.207% 5.547% 5.547% 5.547% 5.547% Ba 1.044% 2.942% 4.825% 7.484% 9.132% 10.430% 10.430% 10.430% 10.430% 10.430% B 7.168% 10.786% 15.526% 20.828% 23.032% 28.163% 39.095% 39.095% 39.095% 39.095% Caa-C 14.052% 32.075% 49.555% 55.121% 57.203% 57.203% 57.203% 57.203% 57.203% 57.203% Investment Grade 0.155% 0.393% 0.721% 1.243% 1.755% 2.111% 2.243% 2.243% 2.243% 2.243% Speculative Grade 4.516% 9.065% 13.826% 17.424% 19.203% 20.850% 22.165% 22.165% 22.165% 22.165% All Rest of AsiaPacific 3.220% 1.587% 4.954% 6.444% 7.351% 8.116% 8.626% 8.626% 8.626% 8.626% As mentioned in the introduction, we have eliminated Japan from our analysis because of its many differences from the rest of the region. For interested readers, we provide cumulative default rates and rating transitions for Japan, as well as for the Asia-Pacific region including Japan in Appendix IV. 13 August 2009 Special Comment Moody’s Global Credit Policy - Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 Special Comment Moody’s Global Credit Policy Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 Rating Performance Measures The default rates presented above demonstrate that Moody’s Asia-Pacific corporate ratings are correlated with subsequent default experience at long investment horizons. One of the desirable properties of an efficient rating system is its ability to separate the low credit risks from the high credit risks. A key metric designed to measure the relative accuracy of a rating system is the cumulative accuracy profile (CAP). The CAP curve is constructed by plotting, for each rating category, the proportion of defaults accounted for by issuers with the same or lower rating against the proportion of all issuers with the same or lower rating. Exhibit 16 presents the one-year-ahead horizon CAP curves for Asia-Pacific (ex-Japan) and for global ratings observed between 1990 and H1 2009. The CAP curve is useful for making a visual assessment of the information content embedded in the relative ranking of credit risk provided by a set of ratings. A rating system that possessed no predictive information about default risk would lie on the 45-degree line. The further the CAP curve bows towards the top left corner, the better it is at identifying defaults in the riskiest rating categories. The CAP plots reveal that historically both global and Asia-Pacific ratings have done a good job rank-ordering one-year default risk. Across regions, issuers historically have carried low ratings one year prior to default. For example, 95% of defaulters in Asia-Pacific carried a rating of Ba1 or lower 12 months before default, while Ba1 rated issuers or below accounted for approximately 97% of defaulting issuers globally. Exhibit 16: One-Year Cumulative Accuracy Profiles, 1990-H1 2009 100% Cumulative Proportion of Defaulters 90% 80% 70% 60% 50% 40% 45-degree line 30% 20% Asia-Pacific 10% Global 0% 0% 20% 40% 60% 80% 100% Cum ulative Proportion of Issuers A summary measure of rating accuracy that compresses the information depicted in the CAP curve into a single summary statistics is the accuracy ratio (AR). The AR is the ratio of the area between the CAP curve and the 45-degree line to the total area above the 45-degree line. The AR lies between minus one and plus one (or -100% and +100%), similar to a correlation statistics. As can be inferred by the CAP curves in Exhibit 16, Moody’s Asia-Pacific ratings have had modestly higher accuracy ratios than their global counterparts. The historical average one-year accuracy ratio for Asia-Pacific ratings is 95.2% for the 1990-H1 2009 period, compared to 90.6% for global ratings during the same period. 14 August 2009 Special Comment Moody’s Global Credit Policy - Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 Special Comment Moody’s Global Credit Policy Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 Recovery Rates in Default Moody’s ratings are statements about expected credit losses, which equals the probability of default times the expected loss severity rate (i.e., one minus the expected recovery rate) given default. Since the probability of default is usually the same across the various obligations of an issuer, differences in ratings across an issuer’s capital structure generally reflect different expectations of recovery rates in the event of default. Commensurate with our practice in our global corporate default study, in Exhibit 17, we estimate recovery rates using 30-day post-default bid prices on defaulted debt, although no trades may have taken place at these prices. Appendix III provides a list of recovery prices for defaulted debt in the Asia-Pacific region. Exhibit 17 presents the average recovery rates for the Asia-Pacific region and for the global sample, with one caveat that the number of observations in Asia-Pacific is quite small compared to the global universe. We see that issuer-weighted recovery rates at the senior unsecured level, where data is more abundant, compare closely with their global counterparts. The monotonic relationship between instrument seniority and recovery rate is clearly visible in the global sample. The higher recovery rate shown for Subordinated instruments in the Asia-Pacific region is based on a very small sample size. Exhibit 17: Historical Recovery Rates for Global and Asia-Pacific (ex-Japan) Issues by Lien Position (rated and unrated issuers), 1990-H1 2009 Global Instrument Lien position Issuer-weighted recovery rate Number of issuers Loan Sr. Secured 63.3 353 Bond Sr. Secured 49.0 200 Bond Sr. Unsecured 34.7 615 Bond Subordinated 28.2 591 Lien position Issuer-weighted recovery rate Number of issuers Sr. Secured 68.1 2 Bond Sr. Secured 29.2 15 Bond Sr. Unsecured 30.9 22 Bond Subordinated 36.2 6 Asia-Pacific (ex- Japan) Instrument Loan Credit Loss Rates In the previous sections we examined the two main components of credit loss: the probability of default and the severity of loss given default (one minus recovery rate). In this section, we bring these two components together to discuss credit losses and demonstrate that Moody’s ratings effectively differentiate credit loss rates. Moody’s ratings process is designed to produce a consistent measure of relative credit risk, which in large part is determined by credit losses. Credit losses are defined mathematically as follows: Credit Loss Rate= (Default Frequency)*(1-Recovery Rate) Credit losses can be defined as the loss incurred in total return by a buy-and-hold bond portfolio due to default. Exhibit 18 presents average annual credit losses for portfolios based on Moody’s broad letter rating categories. 15 August 2009 Special Comment Moody’s Global Credit Policy - Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 Special Comment Moody’s Global Credit Policy Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 Exhibit 18: One-Year Credit Losses for Asia-Pacific (ex-Japan) and Global Issuers, 1990-H1 2009 14% 12% 10% 8% 6% 4% 2% 0% Baa Ba B Global Caa-C Asia-Pacific SpeculativeGrade Average speculative-grade one-year credit loss rates across the two regions are very similar. In the lower part of the speculative-grade range, issuers in the Asia-Pacific region excluding Japan have slightly higher credit loss rates than the complete global sample. At the aggregate speculative-grade level, Asia-Pacific loss rates are very similar to their global counterpart, reflecting the similarities in both aggregate default and recovery rates. Importantly, these results signal that Moody’s ratings in Asia-Pacific are consistent with Moody’s ratings globally as indicators of credit loss rates. The highest-risk portfolios (with an average rating of Caa-C) have the highest credit losses and the lowest-risk portfolios (rated Baa) have the lowest credit losses. The amount of credit loss increases exponentially as we go down the rating scale. 16 August 2009 Special Comment Moody’s Global Credit Policy - Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 Special Comment Moody’s Global Credit Policy Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 Moody’s Related Research Special Comments: Corporate Default and Recovery Rates, 1920-2008, February 2009 (114844) European Corporate Default and Recovery Rates, 1985-2008, May 2009 (115292) Latin American Corporate Default and Recovery Rates, 1990-H1 2009, July 2009 (118744) Emerging Market Corporate and Sub-Sovereign Defaults and Sovereign Crises: Perspectives on Country Risk, February 2009 (113931) Sovereign Default and Recovery Rates, 1983-2008, March 2009 (115232) Sovereign Defaults and Interference: Perspectives on Government Risks, August 2008 (110114) Strong Loan Issuance in Recent Years Signals Low Recovery Prospects for Loans and Bonds of Defaulted U.S. Corporate Issuers, June 2008 (109457) Guide to Moody’s Default Research: June 2009 Update, June 2009 (118044) Measuring Corporate Default Rates, November 2006 (100779) Moody’s Senior Ratings Algorithm and Estimated Senior Ratings, February 2009 (114614) Rating Methodology: Moody’s Approach to Evaluating Distressed Exchanges, March 2009 (115337) A Guide to Moody's Sovereign Ratings, December 2008 (98177) Sovereign Bond Ratings, September 2008 (109490) To access any of these reports, click on the entry above. Note that these references are current as of the date of publication of this report and that more recent reports may be available. All research may not be available to all clients. 17 August 2009 Special Comment Moody’s Global Credit Policy - Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 Special Comment Moody’s Global Credit Policy Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 Appendix I: Methodology and Data Sources Methodology Changes in This Year’s Report The historical data contained in Moody’s 2008 global default study includes a number of revisions relative to previous years’ publications. Moody’s occasionally discovers historical defaults, leading to minor revisions of the historical data. As always, the data contained in the most recently published Moody’s default study supersedes the data published in previous reports. Change in Senior Rating Algorithm In January 2009, we applied a smoothing procedure in the senior rating algorithm to estimate every issuer’s senior unsecured ratings. This enhancement aims at ironing out artificial rating changes that are not resulting from the change of an issuer’s credit quality, but due to the switch of reference debt based on which the estimated senior unsecured rating is derived from. The implementation of smoothing procedure is particularly important to structural breaks when Moody’s introduced new debt ratings, refined its rating scale and adjusted its notching practices. For example, the introduction of issuer ratings on Oct 25th 1999 will result in numerous artificial rating changes if the smoothing procedure is not in place. For other times, the impact of smoothing is modest. For instance, only 3% of Moody’s-rated issuers observe adjustments in their estimated senior unsecured ratings (mostly by one notch) on January 1st, 2009. Removal of Special Purpose Vehicles In January 2009, we removed substantial number of special purpose vehicles from Hartford Financial Services Group, Inc., Principal Financial Group, Inc., and Protective Life Corporation. These SPVs are non-insurance conduits and mostly Aa3 or A1 credits. None of them have defaulted. Rating Migration Calculations A rating migration matrix completely summarizes changes in credit ratings over a given time horizon. The cells of the matrix are discrete-time estimates of rating migration probabilities. They show rate of rating change measured at two points in time; e.g. the start and end of one year. When calculating credit rating migration rates, Moody's treats rating changes, rating withdrawals, and defaults as mutually exclusive states. For example, an issuer that is downgraded on the day of default is counted only as a default, not a downgrade or a downgrade and default. Similarly, an issuer whose rating is withdrawn on the day of default is counted as a default, not a withdrawal. The probability that an issuer’s rating i held on cohort date y will transition to rating j (which includes default and withdrawal) over a time horizon T is calculated as: pijy (T ) = nijy (T ) niy (0) The weighted average rating migration rate for all cohorts y in the historical data set Y is calculated as: p ij (T ) = ∑n y∈Y ∑n y∈Y 18 y ij y i (T ) (0) August 2009 Special Comment Moody’s Global Credit Policy - Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 Special Comment Moody’s Global Credit Policy Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 Default Rate Calculations Moody’s method for calculating cumulative default rates is a discrete-time approximation of the nonparametric continuous-time hazard rate approach. 10 Cumulative default rates are calculated from marginal default rates, which represent the probability that an issuer that has survived in the sample through a particular date will default over the next time interval (typically, one year) following that date. The marginal default rate for issuers holding rating i on cohort date y is the ratio of the number of defaulting issuers in period t divided by the number of issuers exposed to the risk of default in period t: d iy (t ) = xiy (t ) niy (t ) − xiy (t − 1) − 12 [ wiy (t ) + wiy (t − 1)] The denominator of the marginal default rate adjusts for defaults that occur prior to time interval t, as well as rating withdrawals, w(t), that occur in periods prior to interval t and a small adjustment for withdrawals that occur in time interval t. Cumulative default rates for investment horizons of length T, D(T), are built up from the marginal default rates: T Diy (T ) = 1 − ∏[1 − d iy (t )] t =1 Or, expanding the above equation (and dropping indices for brevity): T −1 D(T ) = d (1) + d (2)[1 − d (1)] + d (3)[(1 − d (1))(1 − d (2))] + ... + d (T )(∏ [1 − d (t )]) t =1 In the first time period, a fraction of the credit exposures in the cohort either defaults or survives. The credit exposures that survive period one may then go on to default or survive in period two; those that survive period two may go on to default or survive in period three, etc. Because the time periods are non-overlapping and the probability of default in each period is assumed to be independent, the T-period cumulative default rate is defined as one minus the product of the T marginal survival rates. The calculation of the average cumulative default rate for rating class i, Di (T ) , is derived from the weighted average marginal default rates, d i (t ) , calculated from all the available cohort marginal default rates in the historical data set Y: T Di (T ) = 1 − ∏ [1 − d i (t )] t =1 where ∑x d (t ) = ∑n y∈Y i y∈Y 10 y i (t ) y i (t ) See Moody’s Global Credit Research “Measuring Corporate Default Rates”, November 2006. 19 August 2009 Special Comment Moody’s Global Credit Policy - Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 Special Comment Moody’s Global Credit Policy Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 The default rates calculated in multi-year rating migration matrices are not comparable to those calculated using Moody’s discrete-time hazard rate method described above. Rating migration matrices account for rating withdrawals separately (in the column labeled WR) while the hazard rate method incrementally adjusts the denominator of the marginal default rate to remove rating withdrawals. Occasionally, withdrawal-adjusted rating migration matrices are calculated as follows: p (T ) = y ij * pijy (T ) (1 − piwy (T )) Using this method, all issuers whose ratings are withdrawn are removed. In effect, data for issuers whose ratings are withdrawn is completely discarded. This method generally yields higher default rate estimates than the hazard rate method. Hence, Moody’s hazard rate-derived default rate estimates lay between unadjusted migration matrix-derived default rates and withdrawal-adjusted migration matrix-derived default rates. Recovery Rate Calculations Moody's estimates defaulted debt recovery rates using market bid prices observed roughly 30 days after the date of default. Recovery rates are measured as the ratio of price to par value. Using post-default prices to measure recovery (or its complement, loss severity) parallels common practice in the credit default swaps market. Moreover, recovery rates measured in this way are most relevant for cash bond investors who liquidate their holdings shortly after default as often required by their portfolio governance rules or their own investment objectives. For investors holding defaulted securities until ultimate resolution, prices observed shortly after default are generally accepted as the market's estimate of discounted expected ultimate recovery rates. The alternative approach of directly measuring ultimate realized recoveries presents a number of estimation challenges, including the appropriate discount rate to apply to cash-flows and valuing the assets used to pay creditor claims, which may include illiquid new securities (e.g., equity and derivative instruments) as well as physical assets. The table below defines the various ways Moody's calculates recovery rates. 11 For the purposes of measuring expected credit loss rates, we rely on issuer-weighted mean recovery rates. Statistic Issuer-Weighted Mean Recovery Rates Value-Weighted Mean Recovery Rates Issuer-Weighted Median Recovery Rates Issue-Weighted Mean Recovery Rates 11 20 Definition They are derived by estimating mean recovery rates for each issuer, then averaging them across issuers. They are useful for predicting recovery rates for portfolios that are well diversified across issuers. They represent the average of recovery rates on all defaulted issuers, weighted by the face value of those issues. These estimates are useful for predicting recovery rates on the market portfolio. They are estimated as median of issuer-weighted recovery rates and are used for predicting the most likely recovery rate for a randomly selected issuer. They are estimated using recovery rates for each issue and taking the average of all issues. While this measure is widely reported, it is useful only for predicting the average recovery rate on a portfolio of default bonds diversified across issues but without reference to issuer or issue size. This table is derived from Moody’s Special Comment “Recovery Rates on Defaulted Bonds and Preferred Stocks, 1982-2003”, December 2003. August 2009 Special Comment Moody’s Global Credit Policy - Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 Special Comment Moody’s Global Credit Policy Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 Credit Loss Rate Calculations Moody’s credit ratings are opinions of relative expected credit losses. Credit losses are therefore a function of both probability of default (PD) as well as the severity of default (LGD). The expected credit loss rate for rating category i is calculated as the product of the T-horizon average issuer-weighted default rate and the T-horizon average issuer-weighted senior unsecured loss severity rate (where r(T) is the average senior unsecured recovery rate at horizon T): li (T ) = D i (T ) × (1 − r i (T )) CAP Curve and Accuracy Ratio In addition to assigning low ratings to issuers that ultimately default, the effectiveness of a rating system depends on its ability to assign high credit ratings to issuers that do not default. In other words, an efficient rating system is able to separate the low credit risks from the high credit risks. A metric designed to measure this aspect of ratings performance is the cumulative accuracy profile (CAP) plot. 12 The CAP plot graphs the cumulative proportion of defaults from a portfolio (the y-axis) against the proportion of issuers exposed to the risk of default (the x-axis), sorted by riskiness. A rating system that randomly identified defaults from nondefaults would plot a line directly on the 45-degree line. The more powerful the discriminatory power of the rating system, the further the CAP curve bows toward the top left corner. CAP curves are powerful tools for visualizing rating performance, but can be unwieldy from making comparisons over many time periods. A summary measure of rating accuracy that can be derived from the CAP curve is the accuracy ratio (AR). The accuracy ratio is the ratio of the area between the CAP curve and the 45-degree line to the total area above the 45-degree line. A rating system that perfectly differentiates defaults from non-defaults would score an AR of 100%, while a rating system that had zero predictive ability would score 50%. 13 Data Sources Moody’s bases the results of this study on its proprietary database of ratings and defaults for corporate bond and loan issuers. Municipal and sub-sovereign debt issuers, structured finance securities, private placements, and issuers with only short-term debt ratings are excluded unless otherwise noted. In total, Moody's data covers the credit experiences of over 18,000 corporate issuers that sold long-term public debt at some time between 1920 and 2008. As of January 1, 2008 approximately 6,000 corporate issuers held a Moody’s longterm bond, loan, or corporate family rating. Moody’s database of corporate defaults covers over 3,600 long-term bond defaults by issuers both rated and non-rated by Moody’s. Additional data sources, such as Lehman Brothers index data, supplemented Moody’s proprietary data in the construction of the aggregate dollar volume-weighted default rates. Defaulted bond pricing data was derived from Bloomberg, Reuters, and TRACE. The majority of these market quotes represent an actual bid on the debt instrument, although no trade may have occurred at that price. Over the 1982-2008 period, the dataset includes post-default prices for approximately 3,000 defaulted instruments issued by over 1,400 defaulting corporations. Moody's makes the 1970-2008 credit rating, default, and recovery rate data used in this study available through its Default Risk Service (DRS) database. 12 13 21 For a more detailed discussion of rating accuracy metrics see Moody’s Global Credit Research "Measuring the Performance of Corporate Bond Ratings", November 2006. The accuracy ratio possesses the same information about discriminatory power as the area under the receiver-operator characteristics curve (AROC) and the Gini coefficient. Each measure quantifies rank rather than scale. August 2009 Special Comment Moody’s Global Credit Policy - Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 Special Comment Moody’s Global Credit Policy Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 Appendix II: Chronological List of Asia-Pacific (exJapan) Corporate Rated and Unrated Defaulters, 1990H1 2009 Default Year Company 1990 1990 1996 1997 1997 1997 1997 1997 1997 1997 1997 1997 1997 1997 1997 1997 1997 1997 1997 1997 1997 1997 1997 1997 1997 1997 1997 1997 1997 1997 1997 1997 1997 1997 1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 22 Fairfax (John) Group Pty, Ltd. Linter Textile Corporation Amcol Holdings Limited Alphatec Electronics Public Company Limited Asia Motors Co., Ltd. Australis Holdings Pty Limited Australis Media Limited Bangkok Land (Cayman Islands) Limited Burns, Philp & Company Limited CMIC Finance & Securities PCL Finance One PCL Hanbo Steel Industry Co. Hyundai Metal Co. Jinro (H.K.) International Ltd. Jinro Limited Juldis Develop Public Company Limited Kia Motors Corp. Kia Precision Works Co., Ltd. Kia Steel Co., Ltd. Kisan Corporation Mando Machinery Corporation Multi-Credit Corp. of Thailand PCL Newmax International (H.K.) Co., Ltd. NTS Steel Group PCL Property Perfect Public Company Limited PT Putra Surya Multidana Tbk. Sahaviriya City PCL Sammi Steel Company Limited Somprasong Land Public Company Limited Tae Il Media (H.K.) Co., Ltd. Tae Il Media Co., Ltd. TPI Polene Public Company Limited Wall Street Finance & Securities PCL Wattachak Public Company Limited Aokam Perdana Berhad Arab Malaysian Corporation Berhad Astra Overseas Finance B.V. Bakrie Finance Corporation Tbk. Bakrie Indonesia B.V. Bakrie International Finance Company B.V. Bangkok Bank of Commerce Pcl BIN Finance Company B.V. Cibinong International Finance Company B.V. Ciputra Development International Finance B.V. Citra Marga Finance B.V. CP Pokphand (Finance) Co., Ltd. CP Pokphand Co. Ltd. Dhana Siam Finance Public Company Limited Dharmala Intiutama International B.V. DSS Overseas International B.V. Duta Anggada International B.V. FSW International Finance Company B.V. Domain Australia Australia Singapore Thailand Korea Australia Australia Thailand Australia Thailand Thailand Korea Korea Hong Kong Korea Thailand Korea Korea Korea Korea Korea Thailand Hong Kong Thailand Thailand Indonesia Thailand Korea Thailand Hong Kong Korea Thailand Thailand Thailand Malaysia Malaysia Indonesia Indonesia Indonesia Indonesia Thailand Indonesia Indonesia Indonesia Indonesia Hong Kong Hong Kong Thailand Indonesia Indonesia Indonesia Indonesia Defaulted Amount Rated ($ million) Issuer? $345 $200 $201 $34 $336 $268 $346 $99 $0 $13 $186 $45 $15 $80 $108 $60 $204 $18 $26 $280 $26 $65 $64 $100 $42 $26 $30 $173 $80 $82 $11 $240 $55 $51 $124 $99 $200 $15 $185 $469 $62 $100 $150 $100 $300 $135 $243 $65 $316 $100 $100 $135 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 August 2009 Special Comment Moody’s Global Credit Policy - Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 Special Comment Moody’s Global Credit Policy Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 Default Year Company 1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 1998 1999 1999 1999 1999 1999 1999 1999 1999 23 Fujian Enterprises (Holdings) Co. Ltd. Guangdong International Trust & Investment Corporation Guangdong Overseas Chinese Trust & Investment Corp. Guangzhou International Trust & Investment Corp. Hemaraj Land and Development Public Company Limited Huitong International Trust and Investment Corp. Korea Tungsten Co., Ltd. Kwang Myung Electric Engineering Co., Ltd. Malaysian General Investment Corporation Bhd. Midopa Co., Ltd. Mulia Industrindo Finance B.V. Mulialand Finance B.V. Ometraco Nederland B.V. Pembinaan YCS Bhd. Peregrine Investments Holdings Ltd. Philippine Airlines Inc. Polysindo International Finance Company B.V. Polytama International Finance B.V. Primetown Property Group Inc. PT Astra International Tbk. PT Bahana Pembinaan Usaha PT Bakrie Investindo PT Bank Modern Tbk. PT Cakrawala Andalas Televesi PT Ciputra Development PT Ciputra Surya Tbk. PT Dharmala Sakti Sejahtera PT Duta Anggada Realty Tbk. PT Jakarta International Hotels & Development Tbk. PT Muliaglass PT Muliakeramik Indahraya Tbk. PT Mulialand Tbk. PT Pakuwon Jati Tbk. PT Polysindo Eka Perkasa PT Semen Cibinong Tbk. PT Suryamas Dutamakmur Tbk. Renong Berhad Robinson Department Store Plc Sahaviriya OA Public Company Limited Sahaviriya Steel Industries Plc Shinwon Industries Co., Ltd. Taiping Consolidated Berhad Thai Modern Plastic Industry PCL Thai Oil Company Limited Thai Petrochemical Industry Public Company Limited TIME Engineering Berhad United Communication Industry Public Company Limited United Engineers (Malaysia) Berhad VDH Holland B.V. Cathay International Limited China-Singapore Suzhou Industrial Park Development Co., Li it d Electronics Corporation Ltd. Chuntex Daewoo Corporation Daewoo Heavy Industries Ltd. Essar Steel Limited Expressway Lingkaran Tengah Sdn. Bhd. Guangdong Enterprises (Holdings) Ltd. Domain China China China China Thailand China Korea Korea Malaysia Korea Indonesia Indonesia Indonesia Malaysia Hong Kong Philippines Indonesia Indonesia Philippines Indonesia Indonesia Indonesia Indonesia Indonesia Indonesia Indonesia Indonesia Indonesia Indonesia Indonesia Indonesia Indonesia Indonesia Indonesia Indonesia Indonesia Malaysia Thailand Thailand Thailand Korea Malaysia Thailand Thailand Thailand Malaysia Thailand Malaysia Singapore Hong Kong Singapore Taiwan Korea Korea India Malaysia Hong Kong Defaulted Amount Rated ($ million) Issuer? $150 $399 $64 $30 $54 $7 $136 $8 $17 $23 $225 $200 $80 $93 $272 $200 $683 $200 $41 $347 $325 $54 $13 $70 $14 $35 $6 $14 $71 $11 $11 $35 $34 $27 $170 $40 $664 $291 $0 $110 $10 $33 $15 $1,766 $590 $250 $332 $50 $100 $350 $100 $8 $5,829 $151 $290 $107 $985 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 August 2009 Special Comment Moody’s Global Credit Policy - Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 Special Comment Moody’s Global Credit Policy Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 Default Year Company 1999 1999 1999 1999 1999 1999 1999 1999 1999 1999 1999 1999 1999 1999 1999 1999 1999 1999 1999 1999 1999 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2001 2001 2001 2001 2001 2001 2001 2001 2001 2001 24 Hanmi Leasing & Finance (HK) Ltd. Indorayon International Finance B.V. International Engineering Public Company Limited Linkedua (Malaysia) Bhd. Nam Kwong (Group) Company, Ltd. Orion Electric Company Ltd. P.T. Inti Indorayon Utama Pacific Can Investment Holdings Ltd. Precious Shipping Public Company Ltd. PT Bank Mashill Utama Tbk. PT Bank Papan Sejahtera PT Hanjaya Mandala Sampoerna Samsung Motor, Inc. Shin Yen Textile Company, Ltd. Singer Company N.V. Sri Thai Superware Public Company Limited Technology Resources Industries Bhd. TelecomAsia Corporation Pcl Traffic Stream (BVI) Infrastructure Company, Ltd. Tri Polyta Finance B.V. Uniwide Holdings, Inc. Bangkok Expressway Co Ltd. Bulong Operations Pty Ltd. Central Banking Corporation Daewoo Motor Company Ltd. DGS International Finance Company B.V. Dong Ah Construction Industrial Co. Ltd. Greater Beijing First Expressways Limited H&S Investment Bank Hainan International Trust & Investment Corporation Hyundai Engineering & Construction Co. Ltd. Italian-Thai Development Plc. Kookmin Leasing Company Ltd. Korea Express Co. Ltd. Korea Merchant Banking Corporation Land & General Berhad Nakornthai Strip Mill Public Company Limited Nara Investment Banking Corporation Panda Global Energy Company Panjapol Pulp & Paper Industry Company Ltd. Saehan Industries, Inc. Saehan Media Corporation Samsung Commercial Vehicle Company Sewoo Polymer Company Southern Petrochemicals Industries Corporation Ltd. Yeungnam Merchant Banking Corporation Zhu Hai Highway Company Limited Advance Agro Public Company Limited APP China Group Limited APP Global Finance (III) Cayman Limited APP Global Finance Limited APP International Finance Company B.V. Barito Pacific Timber (P.T.) Bayan Telecommunications, Inc. Centaur Mining & Exploration Limited Fujian International Trust & Investment Corporation Harris Scarfe Holdings Limited Domain Korea Indonesia Thailand Malaysia Hong Kong Korea Indonesia Singapore Thailand Indonesia Indonesia Indonesia Korea Taiwan Hong Kong Thailand Malaysia Thailand Hong Kong Indonesia Philippines Thailand Australia Korea Korea Indonesia Korea Hong Kong Korea China Korea Thailand Korea Korea Korea Malaysia Thailand Korea China Thailand Korea Korea Korea Korea India Korea Hong Kong Thailand China Indonesia Singapore Indonesia Indonesia Philippines Australia China Australia Defaulted Amount Rated ($ million) Issuer? $45 $150 $7 $144 $86 $258 $170 $12 $31 $9 $0 $140 $1,264 $1 $150 $80 $175 $90 $119 $185 $23 $587 $185 $181 $2,564 $225 $322 $288 $118 $273 $2,044 $81 $40 $47 $525 $57 $150 $47 $154 $68 $298 $177 $261 $16 $120 $4 $196 $60 $403 $638 $51 $464 $42 $258 $225 $120 $7 0 1 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 1 1 1 1 0 0 1 1 1 0 August 2009 Special Comment Moody’s Global Credit Policy - Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 Special Comment Moody’s Global Credit Policy Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 Default Year Company 2001 2001 2001 2001 2001 2001 2001 2001 2001 2001 2001 2001 2001 2001 2001 2001 2002 2002 2002 2002 2002 2002 2003 2003 2003 2003 2004 2005 2005 2005 2006 2006 2006 2007 2007 2007 2008 2008 2008 2008 2008 2008 2009 2009 2009 2009 2009 2009 2009 2009 25 IFCI Limited Indah Kiat Finance Mauritius Limited Indah Kiat International Finance Company B.V. Indah Kiat Pulp & Paper Corporation (P.T.) Korea Industrial Development Company Limited Lontar Papyrus Pulp & Paper Industry (P.T.) Pabrik Kertas Tjiwi Kimia (P.T.) Pasminco Limited Pindo Deli Finance Mauritius Limited Pindo Deli Pulp and Paper Mills (P.T.) Pratama Datakom Asia B.V. Sinar Mas Multifinance (P.T.) Sunway Holdings, Inc. Bhd Tjiwi Kimia Finance Mauritius Limited Tjiwi Kimia International Finance Company BV United Australia/Pacific, Inc. Benpres Holdings Corp. Citra Marga Finance B.V. Glencore Nickel Pty. Limited Hynix Semiconductor, Inc. Medison Company Limited Murrin Murrin Holdings Pty Ltd. Airtrain Citylink Limited Mosel Vitelic Newmont Yandel Operations Limited SK Global Procomp Informatics Co., Ltd. Garuda Indonesia Megasteel Harta Sdn Bhd Trigem Computer Inc. BOE Hydis Technology Co. LG Philips Displays Holdings BV Ocean Grand Holdings Limited Datamat Public Company Limited Evans & Tate Ltd Shinil Housing Co 3D-GOLD Jewellery Holdings Limited CSM Corporatama (P.T.) Infoasia Teknologi Global, Tbk (P.T.) Mobile-8 Telecom Tbk Shinsung Engineering & Construction Transmile Air Service Sdn Bhd ASAT Holdings Limited Asia Aluminum Holdings Limited Davomas Abadi Tbk (P.T.) G Steel Public Company Limited Greentown China Holdings Limited MagnaChip Semiconductor LLC Mandra Forestry Holdings Ltd. Neo-China Land Group (Holdings) Limited Domain India Indonesia Indonesia Indonesia Korea Indonesia Indonesia Australia Indonesia Indonesia Indonesia Indonesia Malaysia Indonesia Indonesia Australia Philippines Indonesia Australia Korea Korea Australia Australia Taiwan Australia Korea Taiwan Indonesia Malaysia Korea Korea Hong Kong Hong Kong Thailand Australia Korea Hong Kong Indonesia Indonesia Indonesia Korea Malaysia Hong Kong China Indonesia Thailand China Korea China China Defaulted Amount Rated ($ million) Issuer? $100 $600 $350 $82 $150 $286 $19 $358 $750 $19 $260 $48 $100 $600 $200 $493 $150 $30 $300 $1,306 $34 $404 $74 $308 $300 $69 $105 $82 $435 $6 $209 $1,350 $224 $28 $16 $38 $170 $18 $8 $100 $45 $8 $150 $450 $238 $75 $361 $1,200 $195 $121 0 1 1 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 1 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 1 1 1 1 1 1 1 1 August 2009 Special Comment Moody’s Global Credit Policy - Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 Special Comment Moody’s Global Credit Policy Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 Appendix III: Chronological List of Recovery Prices on Rated and Unrated Asia-Pacific (ex-Japan) Corporate Debt, 1990-H1 2009 Default Year Company 1990 1990 1990 1997 1997 1997 1997 1998 1998 1998 1998 1998 1999 1999 1999 1999 1999 1999 1999 2000 2000 2000 2000 2000 2001 2001 2001 2001 2001 2001 2001 2001 2001 2001 2001 2001 2001 2001 2002 2002 2002 2003 2006 2007 2008 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 26 Fairfax (John) Group Pty, Ltd. Fairfax (John) Group Pty, Ltd. Linter Textile Corporation Australis Holdings Pty Limited Australis Media Limited Burns, Philp & Company Limited Hanbo Steel Industry Co. FSW International Finance Company B.V. Polysindo International Finance Company B.V. Polysindo International Finance Company B.V. Polysindo International Finance Company B.V. Polytama International Finance B.V. Cathay International Limited Daewoo Corporation Guangdong Enterprises (Holdings) Ltd. Guangdong Enterprises (Holdings) Ltd. P.T. Inti Indorayon Utama Singer Company N.V. Tri Polyta Finance B.V. Greater Beijing First Expressways Limited Greater Beijing First Expressways Limited Panda Global Energy Company Zhu Hai Highway Company Limited Zhu Hai Highway Company Limited APP China Group Limited APP International Finance Company B.V. Centaur Mining & Exploration Limited Fujian International Trust & Investment Corporation Indah Kiat Finance Mauritius Limited Indah Kiat International Finance Company B.V. Indah Kiat International Finance Company B.V. Pindo Deli Finance Mauritius Limited Pindo Deli Finance Mauritius Limited Pindo Deli Finance Mauritius Limited Tjiwi Kimia Finance Mauritius Limited Tjiwi Kimia International Finance Company BV United Australia/Pacific, Inc. United Australia/Pacific, Inc. Hynix Semiconductor, Inc. Hynix Semiconductor, Inc. Murrin Murrin Holdings Pty Ltd. Newmont Yandel Operations Limited LG Philips Displays Holdings BV Evans & Tate Ltd 3D-GOLD Jewellery Holdings Limited ASAT Holdings Limited Asia Aluminum Holdings Limited Davomas Abadi Tbk (P.T.) Davomas Abadi Tbk (P.T.) Greentown China Holdings Limited MagnaChip Semiconductor LLC MagnaChip Semiconductor LLC MagnaChip Semiconductor S.A. MagnaChip Semiconductor S.A. MagnaChip Semiconductor S.A. Neo-China Land Group (Holdings) Limited Recovery Price Instrument 21.50 21.50 89.30 46.00 30.00 89.00 82.50 20.00 27.00 26.00 26.00 28.00 43.13 82.50 97.19 30.92 15.00 17.50 32.50 28.00 26.00 45.00 24.00 50.00 12.50 20.00 19.00 37.00 20.00 28.00 27.00 15.00 14.00 16.00 24.00 14.00 4.13 4.13 66.04 80.40 28.13 50.00 47.25 0.32 7.00 1.38 7.00 17.00 17.00 85.00 2.88 0.01 2.88 2.88 0.01 63.00 SUB SUB SUB Sr. Secured Sr. Unsecured Sr. Unsecured SUB Sr. Secured Sr. Secured Sr. Secured Sr. Secured Sr. Secured Sr. Unsecured Sr. Unsecured Sr. Unsecured Sr. Unsecured Sr. Unsecured Sr. Unsecured Sr. Secured Sr. Unsecured Sr. Unsecured Sr. Secured SUB Sr. Secured Sr. Unsecured Sr. Secured Sr. Secured Sr. Unsecured Sr. Unsecured Sr. Secured Sr. Secured Sr. Unsecured Sr. Unsecured Sr. Unsecured Sr. Unsecured Sr. Unsecured Sr. Unsecured Sr. Unsecured Sr. Secured Sr. Secured Sr. Secured Sr. Unsecured Sr. Secured Sr. Unsecured Sr. Unsecured Sr. Unsecured Sr. Unsecured Sr. Secured Sr. Secured Sr. Unsecured Sr. Secured SUB Sr. Secured Sr. Secured SUB Sr. Unsecured August 2009 Special Comment Moody’s Global Credit Policy - Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 Special Comment Moody’s Global Credit Policy Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 Appendix IV: Statistics for Asia-Pacific Including Japan Average One-Year Rating Migration Rates for Asia-Pacific (including Japan) and Japan, 1990-H1 2009 Asia-Pacific including Japan Rating to: Rating from: Aaa Aa A Baa Ba B Caa-C D WR Aaa 79.90% 15.03% 0.12% 0.03% 0.00% 0.00% 0.00% 0.00% 4.92% Aa 1.26% 85.20% 7.84% 0.06% 0.01% 0.00% 0.00% 0.00% 5.63% A 0.24% 2.91% 85.53% 4.86% 0.99% 0.05% 0.00% 0.00% 5.41% Baa 0.00% 0.03% 6.48% 82.35% 3.40% 0.61% 0.22% 0.09% 6.81% Ba 0.00% 0.00% 0.04% 9.53% 75.05% 5.68% 1.58% 0.69% 7.42% B 0.00% 0.00% 0.00% 0.00% 13.10% 66.42% 6.42% 4.42% 9.63% Caa-C 0.00% 0.00% 0.00% 0.08% 0.55% 9.71% 62.75% 16.34% 10.58% Aaa Aa A Baa Ba B Caa-C D WR Aaa 80.55% 14.38% 0.23% 0.08% 0.00% 0.00% 0.00% 0.00% 4.77% Aa 0.74% 84.30% 10.65% 0.05% 0.00% 0.00% 0.00% 0.00% 4.27% A 0.48% 3.01% 85.66% 5.28% 0.17% 0.00% 0.00% 0.00% 5.41% Baa 0.00% 0.00% 5.07% 85.80% 2.63% 0.25% 0.09% 0.00% 6.17% Japan Rating to: Rating from: 27 Ba 0.00% 0.02% 0.05% 8.34% 79.66% 5.23% 0.18% 0.35% 6.18% B 0.00% 0.00% 0.00% 0.00% 11.92% 72.99% 1.23% 0.26% 13.60% Caa-C 0.00% 0.00% 0.00% 0.00% 2.40% 7.20% 66.40% 0.00% 24.00% August 2009 Special Comment Moody’s Global Credit Policy - Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 Special Comment Moody’s Global Credit Policy Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 Asia-Pacific (including Japan) and Japan Issuer-Weighted Cumulative Default Rates, 1990-H1 2009 Asia-Pacific including Japan Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 Aaa 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% Aa 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% A 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% Baa 0.096% 0.239% 0.422% 0.691% 0.937% 1.100% 1.159% 1.159% 1.159% 1.159% Ba 0.720% 1.874% 3.163% 4.691% 5.991% 6.779% 7.060% 7.266% 7.266% 7.266% B 4.645% 8.422% 12.944% 17.404% 20.265% 23.479% 28.569% 28.569% 28.569% 28.569% 17.250% 33.907% 49.100% 54.028% 55.871% 55.871% 55.871% 55.871% 55.871% 55.871% Investment Grade 0.033% 0.082% 0.145% 0.239% 0.325% 0.380% 0.399% 0.399% 0.399% 0.399% Speculative Grade 2.965% 5.880% 8.835% 11.119% 12.671% 13.697% 14.460% 14.631% 14.631% 14.631% All Latin America 0.561% 1.114% 1.671% 2.127% 2.446% 2.650% 2.777% 2.800% Caa-C Japan 2.800% 2.800% Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Aaa 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% Aa 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% A 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% Baa 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% Ba 0.363% 0.833% 1.347% 1.919% 2.462% 2.844% 3.311% 3.655% 3.655% 3.655% B 0.278% 0.278% 0.278% 0.278% 0.278% 0.278% 0.278% 0.278% 0.278% 0.278% Caa-C 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% … … … Investment Grade 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% Speculative Grade 0.340% 0.714% 1.134% 1.614% 2.083% 2.426% 2.853% 3.170% 3.170% 3.170% 0.054% 0.114% 0.180% 0.256% 0.327% 0.376% 0.432% 0.470% 0.470% 0.470% All Global Year 9 Year 10 * Speculative-grade estimates for Japan are based on an extremely limited sample size as there are very few speculativegrade issuers in Japan. 28 August 2009 Special Comment Moody’s Global Credit Policy - Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 Special Comment Moody’s Global Credit Policy Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009 Report Number: 119158 Author Production Associate Elena Duggar Judy Yuen CREDIT RATINGS ARE MOODY'S INVESTORS SERVICE, INC.'S (MIS) CURRENT OPINIONS OF THE RELATIVE FUTURE CREDIT RISK OF ENTITIES, CREDIT COMMITMENTS, OR DEBT OR DEBT-LIKE SECURITIES. 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MOODY’S hereby discloses that most issuers of debt securities (including corporate and municipal bonds, debentures, notes and commercial paper) and preferred stock rated by MOODY’S have, prior to assignment of any rating, agreed to pay to MOODY’S for appraisal and rating services rendered by it fees ranging from $1,500 to approximately $2,400,000. Moody’s Corporation (MCO) and its wholly-owned credit rating agency subsidiary, Moody’s Investors Service (MIS), also maintain policies and procedures to address the independence of MIS’s ratings and rating processes. Information regarding certain affiliations that may exist between directors of MCO and rated entities, and between entities who hold ratings from MIS and have also publicly reported to the SEC an ownership interest in MCO of more than 5%, is posted annually on Moody’s website at www.moodys.com under the heading “Shareholder Relations — Corporate Governance — Director and Shareholder Affiliation Policy.” 29 August 2009 Special Comment Moody’s Global Credit Policy - Default and Recovery Rates of Asia-Pacific Corporate Bond and Loan Issuers, Excluding Japan, 1990-H1 2009