Stable and Efficient Financial Systems for the 21st Century:
A Quest for Transparency and Standards
Address of Michel Camdessus
Managing Director of the International Monetary Fund
at the XXIVth Annual Conference of
the International Organization of Securities Commissions (IOSCO)
Lisbon, Portugal, May 25, 1999  

           Mr. President, Distinguished Colleagues, Ladies and Gentlemen,

           The last decade of the 20th century has seen a remarkable step forward in the evolution of
           financial intermediation. Investment and saving habits are changing worldwide—as we can see
           from proliferating securities markets, diverse financial instruments, and large flows of foreign direct
           and portfolio investment. These have been—and have all the potential to be much more—essential
           instruments of this explosion of international transactions of the last 15 years, a major component
           of globalization with all its opportunities and risks. During the last two years we had a vivid
           illustration of these risks and of the virulence of the crisis which is the other side of the glittering
           promise of globalization. The worst of this crisis being now over, and being a member of the team
           of firemen who had to contain and extinguish them and at the same time being active in the
           workshop where the new architecture of the international monetary and financial system is being
           designed, I believe that I can perform no better service this morning than to bring you up to date
           about the work governments and financial institutions are undertaking to adapt this system to the
           globalized world of the 21st century. I would be delighted if this could be of some help for you to
           better identify the broad framework in which your ambitious but indispensable efforts for
           establishing a stable and efficient financial system could find their full efficiency.

           I am immensely grateful to the organizers and particularly to Michel Prada, the Chairman of your
           Technical Committee, for providing me with the opportunity so symbolic of the need for this new
           world for stronger link among international agencies in general, and between the IMF and the
           standard-setting agencies in particular. I will restrict myself to identifying the key elements of this
           new architecture and to providing you with a few preliminary reflections on what could be our
           interaction in the future.

                                             * * * * *

           As the world emerges from a period of intense turbulence, what kind of economic and financial
           system can we expect to develop?

           The emerging markets crisis revealed deficiencies in the international financial system both on the
           debtor side—in the national policies and institutions—as well as on the creditor side, notably in the
           capacity of investors to undertake adequate risk assessment and of supervisory authorities to
           monitor properly their activities. The cost of it was high: the most severe worldwide crisis of the
           last 50 years. Was that a reason to abandon globalization with all its promise for a more
           prosperous world, in favor of the old models of protectionism and state intervention? There was,
           on the contrary, a very broad consensus for embarking on a major and immediate cooperative
           effort simultaneously to contain the crisis—a task now well advanced—and to reform the
           "architecture" of the system. This had to entail in reality a very profound change in what has been
           the relationship among governments, banks, and enterprises in promoting economic development
           during the last 30 or 40 years. The emerging consensus reaffirms a world economy based on free
           market mechanisms—on open trade and capital movements—buttressed by sound national
           financial systems and by good public and corporate governance. This would be a system that
           fosters the private sector—both domestic and foreign on a truly equal footing–as the primary
           source of investment and growth. It would require establishing an arm’s length relationship
           between governments and markets, neither too close nor too distant. It is a partnership that
           demands good governance, transparency and disclosure of information, and a respect for
           standards and codes of good practice that are consistent across countries.

           Investors should be able to assess risks realistically, and operate within a clearly defined, but not
           oppressive, framework of laws and regulations. And, even if it almost goes without saying, a
           consistently stable macroeconomic framework will be asine qua non for national and global
           stability. All countries must compete for excellence in their macroeconomic and financial
           policies—not to mention the special responsibilities of the G-7; we know too well now the
           systemic cost of a serious crisis in a middle-sized economy as Thailand. It would also be a world
           that benefits from the existence of international institutions with well-defined, but constantly
           evolving, mandates that promote the smooth functioning of markets and economies, and as far as
           the IMF is concerned, could strengthen and, if needed, broaden further its surveillance to better
           promote the stability of the global system.

           In other words, this crisis is obliging us all to imagine new ways in which economic dynamism and
           financial stability should be reconciled in the future. This is what the so-called new architecture is
           all about. Let me tell you about the four domains where we see progress, and where conceptual
           and practical work is no doubt still required.

                                             * * * * *

           I. There is a strong consensus for making transparency the "golden rule" of the new international
           financial system. On that I can be very brief, merely to underscore that it is absolutely central to
           the task of civilizing globalization. In fact, improving transparency lies at the heart of many elements
           of the debate. A lack of transparency has been found at the origin of each recurring crises in the
           emerging markets, and it has been a pernicious feature of the "crony capitalism" that has plagued
           most of the crisis countries and many more besides. Markets cannot work efficiently, and they will
           remain vulnerable to instability in the absence of adequate, reliable, and timely information from all
           quarters. Here IOSCO has been on the forefront, not only developing principles for the securities
           markets, but also working together with other agencies, for instance the IASC (International
           Accounting Standards Committee), to develop proper accounting and disclosure rules. But the
           world was very far removed from this! So it may seem like a very tall order to change the culture
           and attitudes of many decades. But in fact considerable progress is being achieved in defining new
           standards and establishing new practices. We are at the point now where—let me be a little bit
           impertinent—central banks no longer compete on their reputation for secrecy—but instead on
           transparency—and the IMF will be invited soon to establish transparency reports.

           A second domain where major efforts are deployed with a particular sense of urgency and where
           public and private forces must join hands is in preventing and resolving crisis. This is a must, of
           course. We no longer want to see in this globalized world innocent bystanders paying suddenly for
           the mistakes of others. But this is the most complex area of the debate, and although considerable
           headway has been made, there is still some way to go. The focus should be on preventing crises.
           Just as the public sector is being asked to adapt its culture, so too the private sector will have, I
           think, to increase its own transparency, to use internationally accepted standards, to promote an
           arm’s length relationship with government, and, as far as financial institutions are concerned, to
           have a much more careful evaluation and management of their risks, while developing a more
           mature partnership with their clients. This should lead, when crisis does strike, to an active
           contribution to their resolution. In the past two years, we have all learned from the experiences of
           involvement of the private sector in a number of country crises, such as Korea, Thailand,
           Indonesia, and Brazil. In moving forward, we need a creative approach that draws on a mature
           partnership between the public and private sectors.

           On the public side, this effort expected from the private sector should be accompanied by
           powerful interventions to help contain the crisis, re-establish confidence, and provide the countries
           with the temporary financing that they may require during the phase of adjustment and reform. You
           recognize here a contribution orchestrated by the IMF. The four countries I have just mentioned
           are, I think good examples of this kind of post-crisis international support. But more innovative
           and more promising is the IMF’s recent decision to contribute to the prevention of crisis through a
           new mechanism, the so-called Contingency Credit Lines (CCL). Why this new instrument? The
           past two years have confronted countries with situations where contagion is such that they can
           encounter severe external financing pressure even when they have basically sound economies. This
           new mechanism, approved about a month ago, represents a substantial change in the way in which
           the Fund interacts with its members and the global financial community; it shifts the emphasis from
           curative medicine to preventive medicine. Existing IMF facilities help countries that are in a weak
           condition and experiencing an actual balance of payments need—because of policy shortcomings
           or adverse external developments. By contrast, the CCL is designed to help countries that are
           strong—with sound macroeconomic management, strong financial systems, applying internationally
           recognized standards, and having established responsible relationships with their international
           creditors—withstand the pressure on their balance of payments that might arise from a sudden loss
           of confidence caused by the contagion from crises in other economies. In such cases the amount
           of the support of the IMF would have no rigid pre-determined quantitative limits.

           Other initiatives are also being considered to help the orderly workouts of crises if they do occur.
           These could entail introduction of collective negotiation clauses in bond contracts and definition of
           appropriate arrangements in extreme situations for allowing a stay to be organized to help
           creditors and to arrange orderly workouts in their mutual interest.

           A third domain where we are actively working to establish a proper balance is in the fundamental
           question of the freedom of capital movements. Here we must reconcile a freedom from which
           many countries have benefitted so much, with the precautions needed to preserve stability. The
           breakneck pace of development of the international financial markets during the decade preceding
           the Asian crisis raised questions about the appropriate approach to the liberalization of the capital
           account, and, of course, we have learned many lessons from the emerging markets crisis.

           Recognizing that de facto capital liberalization is under way—and without doubt potentially most
           beneficial—are we prepared to accept a haphazard, piecemeal and potentially volatile process, or
           should we try to manage the process in a way that increases economic stability and growth? This
           calls for a judicious approach on the part of both debtor and creditor nations. Debtor nations will
           need to satisfy two prerequisites: one, a sound, internally consistent macroeconomic framework;
           and two, a robust financial system with sound institutions and a good regulatory and supervisory
           framework. It is easy to imagine that these conditions cannot be met overnight in many countries.
           This means that creditor nations and institutions need to pay attention to assessing and managing
           risk. Of course, it is the investor who has the primary responsibility for assessing risk. But
           regulators in the industrial countries need to ensure that financial institutions participating in the
           global financial markets are subject to appropriate safeguards.

           Should there be a formalized institutional approach to capital account liberalization? In Hong
           Kong, at the IMF Annual Meetings in 1997, the international community, through a statement of
           the Interim Committee, declared that "[it] is time to add a new chapter to the Bretton Woods
           agreement". The Fund’s Executive Board was invited to propose "an amendment to the Fund’s
           Articles of Agreement that would make the liberalization of capital movements one of the purposes
           of the Fund, and extend, as needed, the Fund’s jurisdiction through the establishment of
           carefully-defined and consistently applied obligations regarding the liberalization of such
           movements." It is significant that this statement was made after the crisis had begun to emerge and
           it is even more striking that, as the full scale of the crisis became evident, how few countries
           reversed direction. Although it was understandable that the crisis made the international community
           think twice before proceeding, I believe it is now time for momentum to be re-established. The
           reason is simple: as confidence returns to world markets and financial flows are starting to grow
           again, undoubtedly new forms of innovation will take place. It is vital that these next stages of
           integrating global financial markets take place within the framework of "carefully defined and
           consistently applied obligations" rather than accepting the risks of a return to the piecemeal
           approach of the past decades. We need a constructive means of helping countries that wish to
           access capital markets, do so in a way that protects their stability and economic security. This is
           the work we will try to advance this summer.

           This objective will be made much easier to reach by what I see as the fourth domain where a
           consensus is clearly crystallizing and where our cooperation will be important—the need to
           establish at the international level the discipline that has progressively come to prevail in domestic
           markets. It was time to admit, as a matter of fact, that governments had not devoted enough
           attention in order to secure such a civilized environment. In the international markets we were
           already living in the 21st century but with an absence of universally accepted rules and standards
           that was reminiscent of the domestic environment that prevailed at the end of the 19th century in
           the industrial countries. Messrs. Bill Gates, George Soros, and others were operating
           internationally in a framework that was not far from the one described by Balzac and Zola in my
           own country at the end of the last century. No wonder that a number of countries hesitated to
           expose themselves to such a risky environment. This had to be corrected.

           Consequently, tremendous effort is under way to establish standards and codes of good practice
           at the international level that build on and offer the potential to globalize the standards that exist
           within the most advanced nations. New standards are being defined and existing ones refined. The
           IMF has been formulating standards or codes of good practice for governments in its core domain
           of responsibilities, which are already well advanced or being implemented. Many agencies, several
           of which are represented here today, have been working to develop standards in their areas of
           expertise: accounting, auditing, corporate governance, payment and settlement systems, insurance,
           and bankruptcy. 1 IOSCO has been in the front rank. It was among the first agencies to make a
           concerted response to the crisis, rapidly bringing to completion in Nairobi last September a set of
           "Objectives and Principles of Securities Regulation" that provide a pragmatic launching pad for
           national regulators to establish codes tailored to their own countries. What is more, the objectives
           on which those principles are based—protecting investors; ensuring that markets are fair, efficient
           and transparent; and reducing systemic risk—can serve as a guide for all of us working on
           standards and codes of good practice.

           In the critical area of financial sector strengthening, the IMF and the World Bank are cooperating
           closely to help promote stronger financial systems, based on the internationally accepted Basle
           Core Principles. But there is scope for even deeper international cooperation, and the Financial
           Stability Forum that has just been established to encourage dialogue among the many relevant
           national and international agencies will make an invaluable contribution.

           II. This is the domain where the perspectives for the expansion of our cooperation in the near
           future are the most promising. Let me provide you with a few preliminary thoughts about it.

           What are the implications for the IMF? Our activities are being affected in some quite profound
           ways. At one level, we have been asked to take the initiative to define standards in three areas:

                First, the Fund began to formulate standards for data dissemination shortly after the onset of
                the Mexican crisis. These are now fully operational, and the more demanding Special Data
                Dissemination Standard (SDDS) has now been adopted by about one-quarter of the
                membership, the large majority of those countries participating in capital markets.

                Second, in April 1998, the Interim Committee adopted a Code of Good Practices on
                Fiscal Transparency. Since then, we have made this code operational through the
                preparation of an implementation manual and development of a questionnaire that a number
                of countries are now using to assess the transparency of their fiscal systems.

                Third, the Fund—working together with the BIS, a representative group of central banks,
                the World Bank, and the OECD among others—has prepared a draft Code of Good
                Practices on Transparency in Monetary and Financial Policies. The unusually broad
                participatory approach 2 used in this case will continue through consultations with the public
                and other agencies, with a view to finalizing this code before our Annual Meetings in
                September. We are grateful to IOSCO for its contribution during the preparation of this
                code, and we hope to draw on expertise again as we develop a supporting document to
                this code.

           Looking to the future, new priorities are emerging for the Fund. With many agencies now
           preparing or updating their standards, principles, and codes of good practice, the attention is
           shifting to the high challenge of implementation. There are no special difficulties within the domain
           traditionally covered by the IMF surveillance, but the question arises beyond that as many
           agencies do not have the capacity to conduct the country-by-country consultations that will be
           necessary. Although the Fund does not yet have the expertise to assist in implementing many of the
           new standards, it turns out that it is in a unique position to contribute to their dissemination and
           with the help of the standard setting institutions, to contribute to their implementation. The Fund’s
           mandate enables it to have regular—usually annual—contacts with all member countries for policy
           discussions. This has led to a number of calls for the Fund to use its surveillance to play a
           significant role in encouraging the implementation and monitoring of observance. But for that we
           will need your cooperation.

           The precise mechanics of this have yet to be worked out, but it will clearly build on the experience
           that we will gain in implementing the standards that are the direct responsibility of the Fund (data
           dissemination, transparency in fiscal, monetary and financial policies). It will also build upon the
           collaborative approach with the World Bank under the Financial Sector Assessment Program that
           we have recently formalized. Another proposal is that countries should prepare "transparency
           reports". In a first experiment, three countries—Argentina, Australia, and the United
           Kingdom—have volunteered transparency reports, each with a quite different character. We will
           continue to work with our members on this most promising avenue.

           A further reason for the Fund to become involved in encouraging and assessing the implementation
           of standards arises from the important adaptation in our functions that follows from
           newly-established Contingency Credit Lines. Among the five criteria for access to the CCL is the
           country’s "progress in adhering to relevant internationally-accepted standards" and clearly
           judgment calls will have to be made by the Fund.

           In executing these new tasks, it is quite evident that the IMF will have to enhance and supplement
           its in-house expertise by relying heavily on the skills, resources, and advice of the many agencies
           engaged in defining standards. But, even more, we would look to the standard-setting agencies to
           play an active role in developing methodologies for assessing observance of their standards. We
           shall have to develop with IOSCO and organizations like it a high degree of collaboration. As we
           proceed, the most pressing needs will be for technical assistance in countries adopting new
           standards, and the human resource constraint may well be the largest challenge we face, since in
           some areas, there are simply not enough people with adequate skills to go around. An uncommon
           degree of cooperation among the many international bodies and national agencies is now essential
           to meet this challenge.

                                             * * * * *

           I believe we are here at the beginning of one of the most difficult aspects of reforming the
           international financial architecture. The standards and principles now being formulated at the
           international level must be turned into more precise standards in individual countries and
           implemented systematically. This will be a technically complex, time-consuming, and at times even
           politically sensitive task. The challenge for the international community is to ensure that the benefits
           for all countries are evident and substantial. A firm start has been made, but our journey together
           will be long, indeed. We must make it a success.

           1In addition to the work underway by IOSCO on securities markets standards are being prepared
           or updated by: the Basle Committee on Banking Supervision on banking; the International
           Association of Insurance Supervisors (IAIS) on insurance; the International Accounting Standards
           Committee (IASC) and the International Federation of Accountants (IFAC) on accounting and
           auditing; the United Nations Commission on International Trade Law (UNCITRAL), the World
           Bank, the IMF, and the International Bar Association on bankruptcy; the OECD, World Bank
           and the BCBS on corporate governance; and the Committee on Payment and Settlement Systems
           (CPSS) on payment systems. This work is summarized in the IMF publication, Experimental Case
           Studies on Transparency Practices: Developing International Standards-Progress Report.

           2 Public comment is being invited on this code, which may be viewed on the IMF ’s website at
           www.imf.org/monfintransparency. Comments are invited by June 15. 1