US_Credit_Kiesel_Picking_Winners_January

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U.S. CREDIT PERSPECTIVES









Picking the Winners

Mark

Kiesel

January 2010



What will be the investment winners in 2010? A number

of corporate bonds are likely to be winners: They should

outperform Treasuries in 2010 due to improving credit

fundamentals and strongly supportive credit market

technicals, in which demand should exceed supply, causing

credit spreads for many higher-quality corporate bonds to

tighten versus Treasuries. Within the credit market, select banking and financial

sector bonds stand out as potential winners due to an improved outlook for asset

quality and profits; healthier balance sheets; continued government, policy and

regulatory support and attractive relative valuations.



The search for yield, which we claimed would lead to strong relative performance

in the credit market in 2009 (see the December 2008 U.S. Credit Perspectives:

“Credit Now, Equities Later”), will likely continue to influence investment returns

in 2010. While investments in the credit market have performed well in the past

year, corporate bonds, particularly those in certain banks and financials, remain

attractive relative to other fixed income sectors such as mortgages and Treasuries.



The corporate sector has demonstrated remarkable discipline, cutting costs and

spending to increase free cash flow while strengthening balance sheets by terming

out near-term debt maturities with longer-maturity new bond issues and by

raising new equity capital. Credit fundamentals should improve as the economy

gradually recovers, and market technicals appear highly supportive for corporate

bonds, particularly relative to Treasuries.





Credit Fundamentals Improving

Corporate credit fundamentals have improved with the return of private capital

and management’s desire for less aggressive business and financial profiles. Rising

cash balances, stronger balance sheets, an improving economy and easier credit

conditions are all helping to support corporations.



One reason corporate fundamentals and balance sheets are improving is the

return of animal spirits and private sector risk capital in both the equity and debt

U.S. CREDIT PERSPECTIVES









markets. Low short-term interest rates combined Corporate executives’ confidence has increased

with a gradual economic recovery have caused with the improvements in balance sheets, credit

investors to venture farther out the risk spectrum availability and credit fundamentals, along with

over the past year. According to a December report the gradual strengthening of the global economy.



from JPMorgan, U.S. companies in 2009 were able Nevertheless, management remains conservative



to raise $529 billion of new equity: a 42% increase on the outlook for sustainable economic growth,



over 2008’s total of $372 billion. as government and monetary stimulus may

fade throughout 2010. The longer-term economic

In addition to raising equity capital, investment outlook remains unclear, causing management to

grade and high yield companies raised $1.18 trillion remain highly cautious about hiring and capital

through the new issue corporate bond market spending. This explains why companies are

in 2009, according to CreditSights. Amazingly, hoarding cash: According to JPMorgan, non-

issuance increased significantly across all rating financial corporations, which from 2004–2008

categories from AAA-rated to CCC-rated credits, held roughly $500 billion of cash on their balance

allowing both high-quality and low-quality sheets, increased their total cash holdings to



companies to refinance near-term debt maturities $708 billion by the end of the third quarter of 2009.



with longer-maturity debt, push out the average Although corporations remain conservatively

maturity profile, reduce liquidity risk and managed, corporate profits are increasing with the

strengthen balance sheets. moderate economic recovery (Chart 2). And, because



This improvement in corporate credit fundamentals U.S. Corporate Pro ts Improving

1600

has materially improved the outlook for default Non-financial and Financial Corporate Profits

1400



risk, particularly in the high yield market, and 1200 Non-financial

Billions of Dollars









1000 Financial

increased balance sheet strength and financial 800

600

flexibility for corporations. As a result, Standard &

400

Poor’s is now upgrading more companies than it is 200

0

downgrading (Chart 1).

1Q 03





1Q 04

1Q 02









1Q 05





1Q 06









1Q 08





1Q 09

1Q 00









1Q 07

1Q 01









Credit Fundamentals Continue to Improve Source: Bureau of Economic Analysis

(Investment Grade and High Yield Corporate Bonds)









1.4

Chart 2

S&P Upgrade to Downgrade Ratio

1.2

Ratio of Upgrades to Downgrades









1.0 hiring and capital spending are restrained, U.S.

0.8

corporate free cash flow is improving significantly.

0.6



0.4 As a result of cost cutting and aggressive expense

0.2

control, non-financial corporations are now

0.0

generating free cash flow equal to 29% of EBITDA

Q1 99



Q1 00









Q1 02



Q1 03



Q1 04



Q1 05



Q1 06



Q1 07



Q1 08



Q1 09

Q1 01









Source: Standard and Poor’s

(earnings before interest, taxes, depreciation and

Chart 1 amortization), the highest level in a decade





2

according to a December report from Goldman cash on corporate balance sheets may be directed

Sachs. In addition, corporate profits should toward more shareholder-friendly initiatives such

continue to improve as credit conditions ease as increased dividends or share buybacks. Mergers

(Chart 3). A December global survey by McKinsey and acquisitions (M&A) will likely rise in 2010,

and bondholders will need to be on the lookout

Corporate Pro ts Should Improve

for management teams who appear likely to make

as Credit Conditions Ease

Non-financial Profits, Year-Over-Year % Change









60%

Pro ts vs. Lending

-50% changes to benefit shareholders.

50%









% of Banks Tightening Commercial

-25%









and Industrial Loans (Inverted)

40%

30% 0% Corporate Bond Market Technicals

20%

10%

25% Supportive

0% 50%

-10% Both financial and non-financial debt growth is

75%

-20% Non-financial Profits

Banks’ Willingness to Lend now declining on a year-over-year basis, while the

-30% 100%

1Q 90



1Q 92



1Q 94



1Q 96



1Q 98



1Q 00



1Q 02



1Q 04



1Q 06



1Q 08









federal government’s debt growth is rising by 30%

Source: Bureau of Economic Analysis and Federal Reserve year-over-year (Chart 4). Non-financial corporates

Chart 3

Corporate Sector Delevers While

suggests that increased availability of credit is the Federal Government Re-levers

40% 40%

Non-financial, Financial and Federal Government Debt

leading to a more bullish outlook and greater 35% 35%

30% 30%

Year-Over-Year % Change









Year-Over-Year % Change

Non-financial Corporate

confidence in companies’ strategic planning and Financial Corporate

25% 25%

Federal Government

budgeting processes. If so, increased hiring and 20% 20%

15% 15%

spending may be on the horizon, which could 10% 10%

5% 5%

help improve the outlook for a sustainable

0% 0%

economic recovery and a continued improve- -5% -5%

-10% -10%

ment in credit fundamentals.

1Q 87



1Q 89



1Q 91









1Q 99



1Q 01



1Q 03



1Q 05

1Q 85









1Q 95









1Q 09

1Q 93









1Q 07

1Q 97









The outlook for positive credit fundamentals is not Source: Federal Reserve



Chart 4

without risks. The economy is highly dependant on

monetary and fiscal stimulus, as both consumers need less capital because cash on their balance

and businesses are continuing to delever. Private sheets is rising: According to JPMorgan, their cash

sector final demand needs to strengthen before levels increased by $113 billion in the third

a sustainable recovery can establish itself. While quarter of 2009, as cash flow significantly exceeded

near-term inflationary pressure appears under capital spending. As the corporate sector delevers

control, the Federal Reserve may have to tighten while the federal government re-levers, bond

monetary policy should inflationary expectations market technicals should increasingly turn

rise. Aggressive Fed tightening would slow positive for corporate bonds and negative for

economic growth and be a negative for risk assets, Treasuries. This will probably be the single largest

including investment grade corporate bonds, high factor in credit spreads tightening this year for a lot

yield bonds and equities. Finally, the surge in of companies.





3

U.S. CREDIT PERSPECTIVES









Who’s buying Treasuries? Despite rising issuance, Finally, corporate America’s rising cash balances

almost half of the increase in Treasury supply and diminished leverage should support credit

of $1.89 trillion over the past 12 months, or technicals due to lower corporate issuance needs,

$889 billion, was purchased by non-U.S. investors. helping to tighten credit spreads versus Treasuries

Will foreign investment continue to support for the stronger companies this year.

the Treasury market to the same degree in

2010 in the face of rising issuance? The answer Bank Bonds Likely to Be

remains unclear, particularly given the low Winners in 2010

level of Treasury yields and upcoming surge in Within the credit market, the banking sector stands

government borrowing. out as a likely winner. Banks should see a gradual

slowing in the growth of problem loans as well

Net fixed-rate Treasury issuance this year should

as improving balance sheet strength and profit

approach 10% of nominal GDP. By comparison,

growth. Banks are delevering their balance sheets,

net non-financial corporate bond issuance will raising more loss-absorbing equity capital and

likely be less than 1% of nominal GDP (Chart 5). facing increasing regulatory oversight. In addition,

The amount of Treasury issuance is rising sharply bank and financial companies should benefit

as the government levers up its balance sheet, from reduced issuance needs in the bond market,

while the amount of non-financial corporate providing for supportive market technicals. All

debt issuance is falling as companies delever. these factors should support bondholders and lead

The Treasury is also set to lengthen the maturity to strong relative performance.

profile of its debt. Rising deficits are causing

Banks’ asset quality, while still deteriorating, is

heightened concern over the sovereign credit

benefiting from government efforts to support

risk of the U.S. government. These trends should

housing. While commercial real estate likely has

support corporate bonds relative to Treasuries in

more downside risk, there is increasing evidence

2010, particularly given that the Federal Reserve

that lower-priced housing is starting to stabilize

is set to end its quantitative-easing Treasury

due to low mortgage rates, government efforts to

and mortgage purchase program in March 2010.

increase credit availability to homebuyers and

Technicals Favor Corporate improved affordability. As residential real estate

Bonds Over Treasuries prices stabilize and other asset price declines

Net Fixed-Rate Issuance % Nominal GDP









12%

Treasury vs. Corporate Supply

10% moderate, the pace of write-downs on banks’

8% Treasury/GDP

6% Corporate/GDP

balance sheets should slow. This will likely

4% improve bank asset quality and earnings and

2%

lessen the need for banks to raise more capital.

0%



-2%



-4%

Banks’ balance sheet strength and equity

89 90 91 92 93 94 95 96 97 98 99 00 01 02 03 04 05 06 07 08 09 10F

capitalization have improved significantly over

Source: Barclays and PIMCO

Net fixed-rate issuance is gross fixed-rate issuance minus maturities.

Corporate net issuance is non-financials.

the past year. The Troubled Asset Relief Program

Chart 5 (TARP) allowed banks to raise equity capital





4

when the capital markets were frozen in autumn likely to ensure banks maintain adequate levels

2008. However, starting in the fourth quarter of of loss-absorbing equity capital. This is positive

2008, private investors gradually became more for bonds, which are at the top of the capital

comfortable taking both subordinated debt and structure, but less so for equity, which potentially

equity risk in banks and financial companies. could see further dilution if economic growth

JPMorgan, Goldman Sachs, Bank of America and and asset prices deteriorate, leading to loan

Wells Fargo have all been able to sell stock to the losses and additional write-downs. However,

private sector to help raise money to pay back the should the economy continue to improve, banks’

government. Just two weeks ago, Citigroup was profit growth could rebound more sharply than

able to raise $17 billion in common equity. expected. Finally, the steep yield curve is a positive



The return of private capital has been a significant for economic growth and specifically for banks



positive for the sector. Today, over half of the (Chart 7), as net interest margins tend to widen,



government’s $245 billion TARP capital has been which helps boost banks’ profits.



repaid with private sector capital, and in the past

A Steep Yield Curve Is Positive for Banks

15 months, the over $1 trillion raised across the 500 500

10-Year Treasury - Fed Funds (%)









Yield Curve vs. Bank Stocks









S&P 500 Commercial Bank Index

450

400

worldwide financial system has significantly 400

300 350

exceeded write downs or losses of $743 billion

Yield Curve









200 300

250

(Chart 6), according to Bloomberg. As a result of 100

200

0 150



The Financial Sector is Re-capitalizing -100

Yield Curve

100

50

500 Bank Stocks

Worldwide Financial System Losses and Capital Raised -200 0

450

Jan-90



Jan-92









Jan-98



Jan-00









Jan-08



Dec-09

Jan-06

Jan-94









Jan-02

Jan-96









Jan-04

400 Losses

350 Capital Raised

Billions of Dollars









Source: Bloomberg and S&P

300

250

Chart 7

200

150 Bank bonds continue to offer attractive relative

100

50

value (Chart 8) within the overall corporate bond

0

3Q 07 4Q 07 1Q 08 2Q 08 3Q 08 4Q 08 1Q 09 2Q 09 3Q 09 4Q 09*

market. In addition to attractive valuations, bank

Source: Bloomberg

*Capital raised and losses announced quarter to date. bonds benefit from considerably strengthened

Chart 6 balance sheets, the increase in loss-absorbing

recent equity issuance, several of the largest U.S. common equity, and regulatory efforts to help

financial firms saw their Tier 1 common equity cushion balance sheets and protect bondholders

ratios recently climb above 7%, according to from potential asset quality deterioration.

PIMCO credit research.

Finally, and most importantly, governments and



Increased regulation in the banking industry policymakers remain committed to supporting key

will likely mean less leverage and lower returns banks and financial companies, in order to enable

on equity. Policymakers and regulators are a sustainable economic recovery.





5

U.S. CREDIT PERSPECTIVES









Bank Bonds Continue to will likely result in banks that are less risky

Offer Attractive Relative Value and less leveraged. These secular trends, while

800 800









Option-Adjusted Spread (OAS)

vs. Treasuries, in Basis Points

Option-Adjusted Spread (OAS)

vs. Treasuries, in Basis Points









700 Corporate Spreads 700 likely negative for equity holders, are positive for

600 600

500 500

bondholders. In fact, both senior and subordinated

400 Banks

Corporates

400

debt and even some Tier 1 bank capital could

300 300

200 200 benefit – such securities are unlikely to be useful

100 100

0 0 for regulators wanting higher loss-absorbing

Q1 00









Q1 02



Q1 03



Q1 04



Q1 05



Q1 06



Q1 07



Q1 08



Q1 09

Q1 01









capital. The larger equity cushion for bondholders

Source: Barclays (Sub-sectors of the Barclays U.S. Credit Index)

would likely help tighten credit spreads for bank

Chart 8

bonds. Given the current attractiveness of some

Without a healthy financial sector, capital may not Tier 1 bank capital credit spreads (Chart 9), a select

recirculate into the private sector. Governments group of these securities could be relative winners

and central banks will likely want to ensure the in 2010.

banking industry is able to increase lending to the

private sector, so government support programs Tier 1 Bank Capital Remains Attractive









BofA Merrill Lynch U.S. HY BB-B Index, Option-Adjusted

JPMorgan Bank Capital Index, Option-Adjusted









Spread (OAS) vs. Treasuries (in Basis Points)

Spread (OAS) vs. Treasuries (in Basis Points)









should remain in place until banks heal. The 1800 1800

Bank Capital vs. High Yield

Federal Reserve will likely keep monetary policy 1600 1600

1400 1400

highly accommodative to allow banks to increase 1200 T1 Index 1200

1000 U.S. HY BB-B index 1000

profits and build equity capital. 800 800

600 600



Investing in banks is not without risks. A weak 400 400

200 200

economy or double-dip recession would be highly 0 0

Q1 01





Q1 02





Q1 03





Q1 04





Q1 05





Q1 06





Q1 07





Q1 08





Q1 09

negative for both residential and commercial real

Source: JPMorgan and BofA Merrill Lynch

estate prices, and thus for banks’ asset quality.

Chart 9

Higher short-term interest rates, which could

result from the Federal Reserve increasing the fed What do market technicals look like for the

funds rate to tame inflationary expectations, would financial sector in 2010? JPMorgan estimates gross

negatively impact banks’ net interest margins and issuance in the sector will decline 38% this year

profitability. Regulatory and legislative actions

versus 2009, down to $285 billion; net issuance, or

could also be negative for bank investments at the

gross issuance minus maturities, is estimated to

bottom of the capital structure; re-regulation and

decrease by $17 billion (Chart 10). Why do banks

the eventual implementation of Basel III and new

and financial companies need less money? These

capital rules by 2012 may cause banks to raise more

companies raised substantial equity over the past

equity capital, lowering the potential returns for

year, were able to access the Temporary Liquidity

existing shareholders.

Guarantee Program (TLGP) for funding, have now

While potentially dilutive for bank shareholders, delevered their balance sheets, remain cautious on

re-regulation and increased capital requirements new loans and, if needed, can tap into their vast





6

Technicals for the Financial Sector policy combined with the likelihood for increased

Are Strongly Positive in 2010 regulation requiring higher equity capital, bond-

600

Financial Supply holders in a number of key bank and financial

500

Gross companies should benefit as the economy recovers

400 Net

and profit growth allows capital to build, causing

$ in Billions









300



200

banking and financial sector credit fundamentals



100

to improve. Given supportive fundamentals and



0

a positive technical outlook, investors should

-100 consider staying overweight select bank and

2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010F



Source: JPMorgan

financial bonds and underweight Treasuries in 2010.

Net issuance is gross issuance minus maturities.



Chart 10



deposit bases for cash. The net result is that the Mark Kiesel

supply outlook for banks and financials should Managing Director

be muted this year, providing a positive technical

backdrop for bondholders, particularly given the

likelihood for continued solid demand for high-

quality bonds with attractive relative valuations.





Picking the Winners

The corporate sector is delevering at the same

time the federal government continues to re-

lever. Credit fundamentals are improving

for the corporate sector at the same time

credit fundamentals are deteriorating for the

government. This should lead to tighter credit

spreads, particularly for firms with strong credit

fundamentals, as the beginning of 2010 sees a lack

of high-quality spread alternatives to compete with

corporate bonds.



A number of bank and financial companies

stand out as potential winners this year due to

attractive valuations and an improved outlook for

asset quality and profitability. The banking and

financial sector has been able to recapitalize and

delever its balance sheet by raising private equity

capital. Due to supportive monetary and fiscal





7

Past performance is not a guarantee or a reliable indicator of future performance. Investing in the bond market is subject to certain

risks including market, interest-rate, issuer, credit, and inflation risk. Equities may decline in value due to both real and perceived general market,

economic, and industry conditions. Certain U.S. Government securities are backed by the full faith of the government, obligations of U.S.

Government agencies and authorities are supported by varying degrees but are generally not backed by the full faith of the U.S. Government;

portfolios that invest in such securities are not guaranteed and will fluctuate in value. Mortgage and asset-backed securities may be sensitive to

changes in interest rates, subject to early repayment risk, and while generally supported by a government, government-agency or private guarantor

there is no assurance that the guarantor will meet its obligations. High-yield, lower-rated, securities involve greater risk than higher-rated securities;

portfolios that invest in them may be subject to greater levels of credit and liquidity risk than portfolios that do not. Derivatives may involve certain

costs and risks such as liquidity, interest rate, market, credit, management and the risk that a position could not be closed when most advantageous.

Investing in derivatives could lose more than the amount invested.

This material contains the current opinions of the author but not necessarily those of PIMCO and such opinions are subject to change without notice.

This material has been distributed for informational purposes only. Forecasts, estimates, and certain information contained herein are based upon

proprietary research and should not be considered as investment advice or a recommendation of any particular security, strategy or investment

product. Information contained herein has been obtained from sources believed to be reliable, but not guaranteed. No part of this material may be

reproduced in any form, or referred to in any other publication, without express written permission. Pacific Investment Management Company LLC,

840 Newport Center Drive, Newport Beach, CA 92660, 800-387-4626. ©2009, PIMCO.









840 Newport Center Drive

Newport Beach, CA 92660

949.720.6000







PER033-122109


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