Portfolio Risk and Product Disclosures

Quick Answer

Purchasing power risk, marketability, taxability, callability, convertibility, and maturity are the portfolio exposures behind a recommendation. On top of them sit three disclosures: reasonable and non-discriminatory service charges, a temporary hold for a specified adult, and the mark-up a confirmation must show in dollars and percent.

A trade can clear suitability and still leave the portfolio exposed.


Which One-Liners Win Points?

  • Purchasing power risk: inflation erodes the real, constant-dollar value of income and principal while the nominal payment never changes. Fixed income carries the most; common stock less.
  • A mix of bonds, preferred stock, common stock, and convertibles pursues downside protection and an inflation hedge together. A convertible is the only component that supplies both on its own.
  • Marketability is a property of the security; liquidity need is a property of the customer. Restricted private placement securities are the least marketable.
  • Taxation: corporate and bank or money-market interest is fully taxable as ordinary income; Treasury interest is federally taxable but exempt from state and local income tax; municipal interest is excluded from federal gross income, with narrow exceptions. The tax-equivalent yield makes the comparison.
  • A call belongs to the issuer, usually at a premium above par, and issuers call when rates fall to refinance. Longer call protection is worth more to an income-dependent customer.
  • Conversion ratio = par value / conversion price. Conversion value = conversion ratio x current common stock price.
  • Longer maturity means more price risk; shorter maturity means more reinvestment risk. A ladder spreads both across time; a bullet concentrates both at one date.
  • Service charges for collection, transfer, appraisal, safekeeping, and custody must be reasonable and not unfairly discriminatory. No fixed dollar cap, and the list is open.
  • Specified adult: a natural person 65 or older, or 18 or older whom the firm reasonably believes has an impairment leaving them unable to protect their own interests.
  • A hold is permissive, and staying inside the rule gives the firm a safe harbor from the just-and-equitable-principles standard, the improper-use prohibition, and the customer account transfer rule.
  • The dollar-and-percentage mark-up disclosure needs four triggers: principal capacity, corporate or agency debt, a non-institutional customer, and a same-day offsetting trade at least as large.
  • Every corporate or agency debt confirmation to a non-institutional customer must also reference the Financial Industry Regulatory Authority (FINRA) public trade-data page and state the execution time to the second.

Which Numbers Matter Most?

ItemValue
Notice to authorized parties and trusted contactwithin 2 business days
Initial temporary holdup to 15 business days
With a supporting internal review10 more, 25 business days total
With a review plus an outside report30 more, 55 business days total

Memory Aid: 2 to notify, 15 to hold, plus 10 more with a supporting review, plus 30 more with a report to a regulator, agency, or court (up to 55 business days total).

Which Gotchas Trip Students Up?

Exam Tip: Gotchas

  • A fixed-rate bond's coupon never changes in nominal dollars, yet its constant-dollar value shrinks every year inflation is positive.
  • A municipal bond is not automatically the better holding: a low-bracket customer can net more after tax from a taxable security.
  • Laddering eliminates neither price risk nor reinvestment risk. It spreads each across time.
  • "Forced" describes the economics, not an act by the issuer. The issuer calls; the holder chooses to convert.
  • The three hold periods stack on different conditions: reasonable belief alone, then a supporting internal review, then a review plus an outside report.
  • The trade-data page and execution-time requirements travel with the debt type and customer type alone, with no same-day offsetting trade.

One-Breath Recap

Portfolio risk is inflation eroding constant-dollar value, marketability against the customer's liquidity need, a municipal bond that wins only in a high enough bracket, an issuer's call arriving when rates fall, a forced conversion the holder chooses because conversion value beats the call price, and maturity trading price risk against reinvestment risk, which a ladder spreads across time. On top sit service charges that must be reasonable and not unfairly discriminatory, a permissive temporary hold running 2 to notify and 15, 25, then 55 business days, and a dollar-and-percentage mark-up on a same-day-offset principal trade in corporate or agency debt.


Need more than the recap? Read the full Portfolio Risk and Product Disclosures unit.