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CWB lost $467M on Hedging Activity

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    #11
    Hopperbin;

    The CWB basis is ficticious.

    Get a load of this:

    "Offsetting these losses were gains in basis. Once producers
    have priced, they have locked in their basis levels. If the
    final achieved basis of the pool is different from what
    producers locked in, a gain or loss will result. The basis,
    which is unhedgable, widened over the course of the
    year due to the very tight world grain fundamentals that
    became apparent after producers locked in their FBC/
    BPC prices, resulting in a gain to the program.
    The DPC was introduced in 2005-06. It offers producers
    an opportunity to capture daily cash prices based on the
    U.S. market. A total of 654 479 tonnes was delivered
    to the program in 2007-08. Pool returns paid to this
    program were $242 million. After accounting for pricing
    damages (offset by contracted values net hedging losses,
    interest and administrative expenses), the program had
    a net deficit of $18.5 million. The reasons for this deficit
    are similar to those with the FPC and BPC programs.
    However, the DPC had additional basis risks as it was
    based on U.S. elevator prices. During the period of
    pricing, the U.S. elevator bids became dramatically out of
    line with pricing in the rest of the world, largely because
    little grain was available for sale at U.S. elevators. As the
    CWB sells into multiple markets, this resulted in a loss
    for the program.
    Management expects that the revised offerings of PPO
    programs as well as the adjustments implemented due
    to the previous years’ losses will generate positive results
    for the Contingency Fund in the future. In addition,
    management has engaged an external consultant to
    validate the hedging and pricing adjustments.
    Page 62
    To uphold the principle communicated to farmers that the
    PPO programs will operate independently of the pool,
    the board of directors has approved a policy that provides
    for repayment of funds to the pools from the PPO programs
    when the Contingency Fund is in a positive balance.
    Repayments to the pools cannot force the Contingency
    Fund into a negative position.
    Page 67


    Soooo the CWB cooked the books... to make themselves 'look' like competent managers...

    What a joke... and it is just the beginning... I will post the next question in another thread...

    Comment


      #12
      Hopperbin,

      Can you figure this out?

      On Wheat EPO's... on 1.7 million Tonnes... the CWB charged $9 million... it costed them $4.2 million... and they netted $3 million for the contingency fund.

      Stellar performance.

      The CWB cash sells barley... and has no problem... the Organic wheat sold for $846/t... lost a wopping $.50/t with no hedging or risk management ability at all.

      The CWB managers must think we are fools and can not read.

      Perfect risk management for pool products... then on the PPO's... a loss of half a $$$billion.

      These guys make the car warranty artists from Florida/US look like amateurs!

      Comment


        #13
        All I can say is she ain't over till its over. Right now I have a serious headache. After reading notes its still not clear where these numbers come from. This is an unaudited I take it. We need better explanations.

        Comment


          #14
          Tom you said "The CWB cash sells barley... and has no problem... the Organic wheat sold for $846/t... lost a wopping $.50/t with no hedging or risk management ability at all. "

          I have been wondering about that.

          Comment


            #15
            Hopperbin;

            Get a load of page 80!

            "The net foreign-exchange losses included in operations for the year ended July 31, 2008 are $49,594 (2007 – $5,885 gain). Page 80

            So... Hopper the CWB is near 'perfect' in its ability to manage foreign-exchange risk... while dealing with billions upon billions of $$$ of activity.

            Now comes the kicker...


            "The Corporation has elected to discontinue hedge
            accounting and therefore has not adopted Section 3865 – Hedges.
            Financial assets classified as available-for-sale will be accounted for at fair value
            with unrealized gains and losses due to changes in fair value being reported in a new category called earnings for future allocation.

            The Corporation’s grain sales and purchase contracts are derivatives because their prices are based on an index. The Corporation’s decision is
            to treat all grain sales and purchase contracts as derivatives.

            All outstanding grain sales and purchase contracts will be fair-valued with realized
            and unrealized gains and losses due to changes in fair value reported in income.
            We do not apply hedge accounting to our derivatives."

            Good job on a great cover up... so CWB contingency fund and botched risk management will not be disclosed.

            If the CWB had nothing to hide... it would fully account for everthing.

            This is a farce.

            What about hedges for 'customers'?

            What about hedges done to string out or shorten the pool pricing line... where are they accounted for?

            So... how much did the CWB actually blow out the window in Jan/Feb/Mar of 2008?

            Unless a special audit is done... no one except CWB managers who took home big fat bonuses, will ever know!

            A Wall Street special... with a Canadian Beaver nailed to that wall... thats me!!!

            Comment


              #16
              Charlie,

              Does this make any sense to you?

              "28. Comparative figures [assumption that adding 000 to all numbers quoted]

              Certain of the prior year’s figures have been reclassified to conform to the current year’s presentation. The July 31, 2007 Combined Statement
              of Operations includes $4,527,378 of combined pool earnings plus $92 from cash trading operations, less $1,066,304 in payments to
              producers and other expense under the PPO programs which were previously shown only in the statement of PPO program operations but are
              now reflected in Grain Purchases, resulting in net earnings of $3,461,166. Last year, the statement of operations for each pool and program
              was presented separately. The pool statements were the only statements that also had a combined statement. This year all statements of
              operation from all pools and programs are combined resulting in the reclassifications noted above."

              Comment


                #17
                Auditors ghave let us down.

                Fancy auditing

                The auditors should be brought to task for custom-designing books.

                Auditors should be doing their job and laying out a FACTUAL, NON-SPIN, CONSISTENT REPORT. A report that is not meant to hide information or put information in a different light.

                pars

                Comment

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