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Arlyana Abubakar
Senior Economic Analyst
Foreign Debt Analysis and Investor Relation Division
International Directorate
Bank Indonesia

Publication: Turkish Daily News
Provider: Turkish Daily News
Date: February 2, 2009
A good start for revenue-linked bonds

The demand for the revenue-indexed bonds should not be belittled, according to 
the chief of the Capital Markets Board, or SPK. ‘For a start, it's a good 
figure,’ says Turan Erol, adding that the SPK is currently working on 
establishing a secondary market for trading revenue-linked bonds

ISTANBUL – Daily News with wires


Turkey’s market regulator is working to set up a secondary market for trading 
revenue-linked bonds that were sold by the Treasury for the first time this 
week, the head of the Capital Markets Board, or SPK, said Friday.
The Treasury sold 420.7 million Turkish Liras, or $257 million, in 
lira-denominated bonds and an additional $49.1 million in dollar bonds on Jan. 
28, less than the planned sale of 1.9 billion liras.
The offering was a “success for a first try,” SPK Chairman Turan Erol said at a 
conference in Ankara. “There will be more interest with the establishment of a 
secondary market,” Bloomberg reported Erol as saying.
This was Turkey’s first sale of debt that avoids interest payments as the 
Treasury tries to reach out to new borrowers in the Islamic world amid the 
global credit crunch.
"The demand for the revenue-indexed bonds should not be belittled. For a start, 
it's a good figure," Reuters quoted Erol. The bonds are indexed to the revenue 
of several state-owned companies instead of interest rates and are designed to 
attract Gulf-area investment as Turkey turns toward the oil-rich region for 
funds during the global credit crunch, analysts say.
Islamic finance is derived from Shariah, or Islamic, law and avoids 
interest-based financing. Turkey's Justice and Development Party, or AKP, which 
has roots in political Islam, has tried to strengthen ties with the Arab Gulf 
countries. President Abdullah Gül is expected to travel to Saudi Arabia with a 
contingent of Turkish businessmen next Tuesday.
The bonds are linked to revenue of the Turkish Petroleum Corporation, or TPAO, 
the State Airport Authority and other state bodies. The bonds have a maturity 
of three years.
The Capital Markets Board is also working on new regulations to allow a public 
offering of bonds linked to revenue from the metro train network in Istanbul, 
Erol said, without giving details.
  Rating no longer an obligation
Rating measure is no longer an obligation for companies, reported Anatolia news 
agency, citing Erol. “We will introduce volunteerism. Those that want it can 
have a rating evaluation. Ratings will not be removed in an instant, however, 
it is no longer a necessity.”
The global crisis has stemmed from excessive borrowing as a result of low 
interest rates, earning money easily, greed and rating issues, he said. 
“Conducting ratings very properly played a role in the growth of problematic 
notes.” Rating will not be a priority issue, he said. “It will be substituted 
by the International Financial Reporting Standards (IFRS).”
Financial risk management will loom large for both the real economy companies 
and financial companies from now on, he said, adding that organizations will 
prepare reports on financial risk assessment. Financial risk assessment will be 
a separate section in companies’ financial statements and be announced to 
investors and the market periodically.
There are over 100 independent supervisory companies that have obtained 
licenses from the SPK, Erol said. “These companies has been established with 
our permission and are monitored by us. We cannot audit rate companies, but we 
closely monitor the independent supervisory companies. We are among the rare 
companies that audit independent supervisory companies. Even with the slightest 
error, we delay a company’s license and exclude it from the system.”
  Foreign exchange open position crucial
Regarding financial risk management in the financial statements, the SPK 
chairman said the SPK gave importance to the foreign exchange open position. 
“There are three sub-groups in line with our country’s demand. The first is how 
they manage risk concerning the foreign exchange open position, the second is 
the loan situation and the third constitutes the measures taken to control and 
get rid of risk. The foreign exchange open position is the top issue for us.”

As to the credibility of the new practice, considering demand for rating 
agencies stems from international conditions, Erol said. “I suppose this is a 
way we might be a model for the world.”
Institutionalization is the most important contribution institutions such as 
SPK can bring to the real economy, Erol said, adding that companies with a 
financial reporting system would not face funding problems when BASEL 2 takes 
effect.
“This is a big operation. We have taken the step without delay. How these 
reports are included will be seen with 2008 balance sheets in March,” he said 
regarding rating agency arrangement, adding that the system will bear better 
results for investors in terms of public offerings because companies will 
declare their situation to the public.

Turkish Daily News

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