Sino-Forest’s possible fraud hurts Paulson

Following a calculated risk in uncharted territories, Paulson & Co. is being held to account

Hedge fund manager, John Paulson, has come under scrutiny since Chinese-based timber company Sino-Forest, one of Paulson’s hedge fund buys last year, lost 70 percent of its stock value in just a few months. The massive shortfall has resulted in the first lawsuit being brought against him by an investor. Hugh Culverhouse, one of the fund’s investors, has filed a class-action suit against Paulson & Co., seeking damages for the investment’s disastrous return.

Overview of the lawsuit
In 2011, Paulson & Co.’s hedge fund lost over $468m on the Sino-Forest deal alone. The class-action suit filed by Culverhouse claims that Paulson did not perform the necessary due diligence or investigation of the fund’s investment risk before purchasing shares in Sino-Forest. In total, Paulson & Co. purchased 14 percent of Sino-Forest stock, totaling around $800m worth of shares.

Prior to June, there had already been rumblings that Sino-Forest was not a good investment, but the real damage came when Muddy Waters LLC claimed that Sino-Forest had overstated its assets. This claim caused Sino-Forest’s stock price to fall by 72 percent in the next 48 hours, leaving Paulson & Co. with a massive loss.

Culverhouse’s class-action suit seeks compensation for the losses on behalf of the fund’s investors, along with punitive damages. In his complaint against the hedge fund, Culverhouse stated, “Defendants (Paulson and his staff) breached their fiduciary duties by conducting a grossly negligent due diligence analysis of Sino-Forest’s business operations that did not analyse the substantial risks of holding a near-billion dollar investment in a forestry company based in China.” The suit cites China’s business environment and the country’s timber industry operations, which vary greatly from those in the US, as factors in the collapse.

Allegations of fraud and mismanagement
In its defence, Paulson & Co. has issued a statement, declaring that the losses were due to the failure of its advisers to conduct appropriate due diligence. “The lawsuit filed by Hugh Culverhouse against Paulson & Co. is without merit. As in all our investments, Paulson has access to the same information that everyone else in the securities markets does. Like other public market investors, we must rely on audits and underwriter due diligence for comfort that financial statements and disclosures are accurate and reflect the true state of affairs at companies with publicly traded securities.” According to Culverhouse, though, Paulson himself admitted he had made a mistake in not listening to concerns about Sino-Forest’s possible fraud, telling investors, “I should have been more receptive to this information.”

Paulson & Co. also claims that it was not alone in believing that Sino-Forest was a good bet, saying that many other financial agencies had given the company a stamp of approval, including Ernst & Young, the Toronto Stock Exchange, Morgan Stanley, Credit Suisse, and Moody’s. The company also says that the actual losses from the Sino-Forest deal have been much lower than the lawsuit claims, totalling only $105m from the time it originally purchased the share until it sold the full stake in Sino-Forest. For its part, Sino-Forest admitted, “there remain issues which have not been fully answered,” but declined to explain further.

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The May – June 2013 Issue

Highest corporate tax
rates in Europe

European countries are scrambling to raise every last penny of funds through taxes. But some countries may have gone too far...

Belgium

Though all business taxes in Belgium can be paid online with little effort and preparation, the rates are still sky-high at 57.7 percent, including a staggering 50.8 percent total rate on profits only in social security contributions.

Belarus

In Belarus, a company spends up to 338 hours annually preparing for and paying ten different taxes and duties. The total tax rate has incredibly been lowered to 60.7 percent, from 117.5 percent in 2008.

France

A company in France pays seven different taxes and duties, the sum of which can amount to 65.7 percent of profits; though President François Hollande has announced a wave of business tax rate cuts coming up.

Estonia

A business in Estonia pays 67.3 percent of profits in tax, 37.2 percent exclusively in social security contributions. The country has gone against the grain in Europe by raising businesses taxes from 48.6 percent in 2008 to the current rates.

Italy

While corporate income tax (IRES) in Italy is limited to 38 percent of taxable profit, a company operating in Italy can expect to pay 14 other taxes and duties, including social security contributions, bringing their total payable tax to 68.7 percent of profits, according to the World Bank.

Norway

Norway taxes motor fuels twice, with a road use tax and a CO2 emissions tax. Combined with strikes in the energy sector that have curbed output, the price of gas at a local pump has soared to $10.12 per gallon.

Turkey

Though Turkey sits on the Suez Canal and neighbours many oil rich countries, the price of a gallon of average gas clocks in at $9.41 in Turkish pumps, because of a 60 percent share of taxes. 

Israel

Like Turkey, Israel is surrounded by oil-rich neighbours, but drills very little itself. Gas prices are controlled by the government, so about half of the $9.28 per gallon goes to taxes.

Hong Kong

There are few gas stations in Hong Kong, but the ones available charge up to 76 percent more per gallon than mainland China, where the government caps the cost of fuel. A gallon at the pumps will cost around $8.61 on the island.

Netherlands

Expensive labour costs make the Dutch petrol prices the dearest in Europe, at $8.26 per gallon; though the 57 percent tax add-ons don’t help.

The credit crisis

8 February 2007
HSBC warns of subprime mortgage losses

2 April 2007
New Century goes bus

14 September 2007
Wholesale markets have dried up

17 March 2008
Rescue of Bear Stearns

7 September 2008
Rescue of Fannie Mae

15 September 2008
Lehman Brothers file for bankruptcy

3 October 2008
US congress approves $700bn bailout

14 February 2009
$787bn stimulus approved by congress

 

The effects of the current financial crisis are global and irrefutable. With the collapse of Lehman Brothers, the domino effect of irresponsible public monetary policies, huge levels of unsustainable debt, and a deregulated financial sector, has escalated to the point where no corner of the globe has been left untouched.

1973 oil crisis

October 1973
Syria and Egypt launch an attack on Israel on Yom Kippur and set off a twenty day war;

1977
US President Carter creates Department of Energy, which develops the US strategic petroleum reserve

 

The Organisation of Petroleum Exporting Countries (OPEC) used their oil reserves as a weapon with the Arab Oil Embargo against those who supported Israel. By January 1974, world oil prices were four times higher than they were at the start of the crisis, especially in the US, and the shock led to a huge drop in the stock market with NYSE losing $97bn in just six weeks.  The embargo lasted five months, and the effects are still seen today.

German hyperinflation

1922-1923

Hyperinflation
1923 – 1924
Stabilisation

 

The trouble began when Germany missed a repatriation payment, worth about one third of the German deficit in this period. Inflation was already high but by 1923 it was raging. Prices doubled within hours, and by late 1923, it cost 200bn marks to buy a single loaf of bread. People burned money as it was cheaper than buying firewood. Germany eventually regained control of its economy when it introduced the Rentenmark into circulation in 1923, and then the Reichmark in 1924.

The Great Depression

1929-1933
The Great Crash
1934-1939
Recovery and Recession

 

After the decadence of the Roaring Twenties, the 1930s saw the biggest economic slump of all time. The stock market crashed on 29 October 1929, and optimism and decadent living tumbled along with the figures. The GDP fell from $103.6bn in 1929, to $66bn in 1934 and the subsequent years of recovery were the most dramatic in US history.

1907 bankers’ panic

1907
Otto Heinze and his brother Augustus Heinze bought shares of United Copper.

 

The stock market was already cautious over the tight money supply, but the US was thrown into a depression after the stock market fell nearly 50 percent from its peak in 1906. The Heinze brothers thought they could influence market shares but ended up bankrupting lenders that provided the financing to buy the stock. A chain reaction left nine institutions bankrupt. By February 1908, the panic was over and the government created the Federal Reserve system, to prevent banks from exercising too much control over the economy.