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WSJ: Fannie Mae Enron
Wall Street Journal ^ | October 4, 2004 | Editorial

Posted on 10/04/2004 5:33:52 AM PDT by OESY

For years, mortgage giant Fannie Mae has produced smoothly growing earnings. And for years, observers have wondered how Fannie could manage its inherently risky portfolio without a whiff of volatility....

The magnitude of Fannie's machinations is stunning, and in two key areas in particular they deserve to be better understood. By improperly delaying the recognition of income, it created a cookie jar of reserves....

Lower rates caused a lot of mortgage holders to prepay their existing home mortgages. And Fannie was suddenly facing an estimated expense of $400 million.

Well, in its wisdom, Fannie decided to recognize only $200 million, deferring the other half. That allowed Fannie's executives -- whose bonus plan is linked to earnings-per-share -- to meet the target for maximum bonus payouts. The target EPS for maximum payout was $3.23 and Fannie reported exactly . . . $3.2309. This bull's-eye was worth $1.932 million to then-CEO James Johnson, $1.19 million to then-CEO-designate Franklin Raines, and $779,625 to then-Vice Chairman Jamie Gorelick....

Fannie decided to classify a huge amount of its derivatives as hedging transactions, thereby avoiding any impact on earnings. (And we mean huge: In December 2003, Fan's derivatives had a notional value of $1.04 trillion of which only a notional $43 million was not classified in hedging relationships.) This misapplication continued when Fannie closed out positions. The company did not record the fair-value changes in earnings, but only in Accumulated Other Comprehensive Income (AOCI) where losses can be amortized over a long period.

Fannie had some $12.2 billion in deferred losses in the AOCI balance at year-end 2003....

But because of Fannie's implicit subsidy from the federal government, taxpayers are on the hook if its capital cushion is insufficient to absorb big losses. Private profit, public risk. That's quite a confidence game....

(Excerpt) Read more at online.wsj.com ...


TOPICS: Business/Economy; Editorial; News/Current Events; Politics/Elections
KEYWORDS: clintonistas; enron; enterpriseoversight; fanniemae; federalhousing; franklinraines; gaapjustice; gorelick; jamesjohnson; kerry; ofheo; raines
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1 posted on 10/04/2004 5:33:53 AM PDT by OESY
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To: OESY

And, a former Clintonite is the numero uno guy at this institution. Surprised? Yeh, right.


2 posted on 10/04/2004 5:39:12 AM PDT by Galtoid
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To: Galtoid
...And, a former Clintonite is the numero uno guy at this institution. Surprised? Yeh, right.

...and numero two-o, and numero three-o, and....

3 posted on 10/04/2004 5:45:46 AM PDT by pageonetoo (I could name them, but you'll spot their posts soon enough.)
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To: OESY

If Fannie Mae goes bust Bush will take the hit, even though Democrats looted it blind. When is he going to learn that "bipartisanship" with a gang of thieves will never work?


4 posted on 10/04/2004 5:48:06 AM PDT by Carry_Okie (There are people in power who are truly stupid.)
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To: OESY

Hillry's "Hoover economy"??????


5 posted on 10/04/2004 5:48:47 AM PDT by Just mythoughts
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To: Galtoid

Notice dems NEVER say the word 'balloon'?


6 posted on 10/04/2004 5:52:31 AM PDT by litehaus
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To: OESY

Hillary's October surprise???


7 posted on 10/04/2004 5:55:01 AM PDT by Granof8
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To: OESY
"This bull's-eye was worth $1.932 million to then-CEO James Johnson, $1.19 million to then-CEO-designate Franklin Raines, and $779,625 to then-Vice Chairman Jamie Gorelick...."

It is refreshing to find an article that gest around to mentioning how much Jamie Gorelick got in "bonus."

If she were a Republican, this would be the lead story on the news every night until she was ruined and Fannie Mae was liquidated.

8 posted on 10/04/2004 6:03:24 AM PDT by Montfort
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To: OESY

I want to know when these guys are going to be prosecuted, including Hitlery and Bubba. Is there any reason why they should not go to jail?


9 posted on 10/04/2004 8:48:08 AM PDT by freekitty
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To: OESY

I want to know when these guys are going to be prosecuted, including Hitlery and Bubba. Is there any reason why they should not go to jail?


10 posted on 10/04/2004 8:48:28 AM PDT by freekitty
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To: OESY
Fannie had some $12.2 billion in deferred losses in the AOCI balance at year-end 2003....

That doesn't sound good. I don't like to see losses piling up in special accounts.

But the bit about most of the derivatives being accounted for as hedging operations sounds right: Fannie decided to classify a huge amount of its derivatives as hedging transactions, thereby avoiding any impact on earnings. (And we mean huge: In December 2003, Fan's derivatives had a notional value of $1.04 trillion of which only a notional $43 million was not classified in hedging relationships.) Without seeing any details about this, I don't see offhand why in general, Fannie Mae's derivatives shouldn't be hedges. I would think that it would be much harder to explain if Fannie Mae's derivatives book was being used to make a profit. The size of the book doesn't really sound relative to me; as long as they aren't taking a view or worse, my first guess would be that this is okay.

What I really don't like about this operation is what seem to be the inappropriate backgrounds of a lot of the management. I think it is the height of folly to have people who are not professionals in the securities industry running this GSE, particularly when they are coming in as sinecures from high up in the administration.

Fannie Mae isn't your ordinary charitable non-profit, where the most needed skill is acquiring funds from the government to be disbursed with a large rakeoff for the non-profit. It is instead doing big securities work and deserves real professionals in the area running it.

11 posted on 10/04/2004 11:54:02 PM PDT by snowsislander
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To: snowsislander
"What I really don't like about this operation is what seem to be the inappropriate backgrounds of a lot of the management. I think it is the height of folly to have people who are not professionals in the securities industry running this GSE, particularly when they are coming in as sinecures from high up in the administration."

Excellent point...it'd be interesting to find out what sorta strings were pulled--and by whom--to get these folks into these plum positions.

FReegards...MUD

12 posted on 12/29/2004 12:04:04 PM PST by Mudboy Slim (Happy New Year, FReeper FRiends!!)
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To: Mudboy Slim
Excellent point...it'd be interesting to find out what sorta strings were pulled--and by whom--to get these folks into these plum positions.

I would think that the approval process was indeed an interesting one, since it apparently didn't focus on the core competencies of the candidates.

13 posted on 12/29/2004 12:16:22 PM PST by snowsislander
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To: OESY

WSJ has been on this story for over a year - glad to see at least something finally happen.

But unless and until Raines and Gorelick get the "Koslowski treatment", I'll reserve judgement.


14 posted on 12/29/2004 12:17:59 PM PST by P.O.E. (Happy New Year)
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To: freekitty
.....including Hitlery and Bubba.....

Indictment's will be handed down in August 2006 So sayeth Bert 29 December 2004
15 posted on 12/29/2004 12:19:40 PM PST by bert (Don't Panic.....)
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To: bert

I'd prefer a little vigilante justice. It's fast and sure.


16 posted on 12/29/2004 12:30:56 PM PST by ampat
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To: snowsislander
"...didn't focus on the core competencies of the candidates."

Nope...sounds like these positions were treated like Third-World Ambassadorships, and handed out like parting gifts.

I hope the authorities go after that smug, self-important Gorelick...she galls me...MUD

17 posted on 12/29/2004 12:34:10 PM PST by Mudboy Slim (Happy New Year, FReeper FRiends!!)
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To: bert
"Indictment's will be handed down in August 2006..."

Why must we wait 20 months fer Indictments?! If they conspired to defraud the Guv'ment/Fannie Mae of millions of dollars, let's prove it and throw the lawbreakers in the hoosegow...ASAP!!

FReegards...MUD

18 posted on 12/29/2004 12:38:14 PM PST by Mudboy Slim (Happy New Year, FReeper FRiends!!)
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To: OESY

Lets see.....just what did Jamie Gorelick ever really DO for Billary??....http://www.freerepublic.com/focus/f-news/1298935/posts


19 posted on 12/29/2004 12:55:43 PM PST by mo
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To: ampat

Who will bell the cat?


20 posted on 12/29/2004 1:50:47 PM PST by bert (Don't Panic.....)
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