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HomeMy WebLinkAboutDocumentation_Pension Public Safety_Tab 04_11/03/2008B O G D A H N G R Q U P. C O M "' si»tplrfyiug your ittvesiynent and, fiduciary ~ ~, Tx~ ~stment Market Summary quarter 2008 ~f Confidence events that are unfolding in the financial sector continue to generate a h level of uncertainty in the global marketplace. Despite the headline us on financial companies and their underlying securities (Lehman, AIG, .), portfolio losses are widespread across most economic sectors and .et classes. Regardless of the ultimate outcome, September 2008 will tainly take its place in history with other periods of severe market location where fear and volatility trump any consideration of the ierlying current or future intrinsic value of a company or asset. The ants of the Third Quarter resulted in the failure and/or restructuring of Feral iconic names in the investment industry. The volatility and ;ertainty created by these headline events has caused governments and netary authorities around the world to step in with a variety of programs i funding solutions to address what can only be categorized as a nplete shutdown of the credit markets as banks are increasingly uneasy gut lending to one another. These collective efforts have resulted in the test global policy response on record. While it is too early to evaluate details of many of these programs and what the ultimate long-term scts on the global marketplace will be, there appears to be a clear nmitment to do whatever is necessary to return the world's financial rkets to "normal." >. equities experienced a dramatic and sharp reversal of sector fiormance leadership from the June quarter. The S&P 500 posted able digit losses in five of the ten economic sectors of the index, and was ticularly hurt by previous market leadership groups as the Energy 4.7%), Materials (-22.5%) and Utilities (-18.0%) sectors suffered ~rmously. Despite grabbing much of the headline focus during the arter, the Financials sector actually posted a positive result of +0.8%. only other sectors that managed positive performance during the arter were Health Care (+0.5%), and Consumer Staples (+4.8%). These ~ sectors are traditionally viewed as "defensive" equity plays and eived favorable attention in the quarter's market disruption. Not prisingly, results were negative across the capitalization spectrum for nestic equity. In the board market area the Russell 3000 returned 7%, while the S & P 500, a proxy for large cap issues, posted a return of 4%. Value stocks posted stronger results at all capitalization levels ative to growth with an average performance spread between the styles more than 8%. At the composite level, the broad market Russell 3000 lue Index fell by -5.3% and the Russell 3000 Growth Index posted a loss •11.9%. rformance in the international equity markets was dominated by aspects for declining global economic growth in the third quarter, as well the impact of a worldwide credit crisis. As a result, the MSCI-EAFE index declined sharply in both U.S. dollars (-20.5%) and local currer (-13.0%). After years of positive contribution to diversified portfolio retun the index now stands at a disappointing -28.9% for the year in U.S. dolla The "decoupling" of the world's markets from the U.S. slowdown and t "containment" of the sub-prime crisis are now merely distant memories investor's minds. As the global markets came to grips with the developi crisis, lack of investor trust has become prominent across borders. Mu like the U.S. market bailout headlines, overburdened financial institutions many European countries have resulted in the rescues of banks Dexia a Fortis as well as the German lender Hypo Real Estate. In addition to t effects of the global credit crisis, the significant decline and negati sentiment for commodities exacerbated losses in emerging markets. T MSCI Emerging Market Index returned -26.9% in US dollars and -20.8% local currency. For the year, the Emerging Market Index has posted return of -35.4% in U.S. dollars. As is evidenced by the differences in U dollar versus local currency returns, the dollar managed to strength during the quarter. This U.S. currency strength dilutes the performance un-hedged international investments resulting in additional portfolio lossE Prospects for changes in the relationship between interest rates in the U and Europe led to further speculation that the U.S. currency may ha bottomed following a six year decline. Domestic Fixed Income markets, which are clearly at the epicenter of t current crisis, continue to bear the brunt of the massive de-leveraging tl is occurring in the global markets. Despite the mild -0.5% return posted the Lehman Aggregate Index, high quality domestic bond investmen other than investment in U.S. Treasuries, provided little opportunity to a value. The quarter's massive flight to quality was notable in the drama underperformance of corporate bonds for the quarter with the Lehm Credit Index posting a decline of 6.5% vs. a gain of 1.9% for the Lehm Treasury Index. U.S. Agencies, having recently received a full faith a credit government guarantee, underperformed Treasuries by a mu smaller 0.8% for the quarter as the Lehman Agency index returned +1.1' Although inflation-protected bonds are directly linked U.S. Treasury issuE sharply reduced inflation expectations and forecasts for slower econon growth hurt the performance of inflation linked bonds (-3.5%). Structur products such as asset-back-securities (ABS: -3.7%) and commerci. mortgage-backed-securities (CMBS: -5.8%) also underperform Treasuries on aduration-equivalent basis. During the quarter, concer over "counterparty risk" became elevated. As a result, risk aversi remains high, global in scope and carries major liquidity implications. T tack of confidence in the global banking system's willingness to lend is be depicted by Libor spreads, which have expanded to historically wide level ~~ ~ BOGD `~ GR estment Market Summary Zuarter 2008 ny of a Market Crisis nay appear at first glance that this cycle is identical to those of the past; wever, a brief review of the composition of the market over the last cade tells us that although the game may be the same, the rules and the iyers have most definitely changed this time around. The massive use of ~erage by hedge funds and financial institutions during the last several ars has been unprecedented in both size and scope, and will clearly fine this cycle as markedly different than anything ever before witnessed the global markets. Over the course of the last seven years, domestic bt levels in the U.S. have risen by a staggering $21 trillion due to a werful combination of an abnormally long period of low interest rates, a ~akdown of regulatory oversight, overly complacent lenders and rrowers, and the mass creation of loosely regulated derivative ,truments by financial institutions. As the markets for these exotic rivative contracts have ballooned to the hundreds of trillions of dollars in :ent years, institutional investors along with large financial institutions ve engaged in the practice of using massive leverage to concentrate sir investment bets in select segments of the global markets. This activity s caused investors and institutions to become entangled in a complex b of leverage, debt and counterparty risk without the underlying assets support the hazardous structures that have been created. These events ve combined to create the classic signs of mania and speculation which sled to the largest credit overshoot on record in the U.S. and developed antries worldwide. are currently witnessing the violent unwinding of this speculative credit ;le as financial markets around the globe are swept into a massive =mpt among market participants to deleverage their investment portfolios selling assets in order reduce outstanding debt. This has impacted all ~rkets and asset classes as leveraged investment strategies that relied avily on concentrated bets are now being liquidated swiftly and aotically. Over the recent past, we have observed markets and actures, which took many years to create, essentially collapse upon ~mselves in a matter of days or weeks. spite the "hour-by-hour" and "blow-by-blow" coverage of current market ants, the structural unwinding of credit bubbles has historically been a idual, multi-year workout, with governments and regulatory agencies ng the many tools at their disposal to ensure an orderly deleveraging ~cess. It is important to remember that the unfortunate consequence of deleveraging process, regardless of policy initiatives utilized to cushion blow, is that asset prices must deflate across the board. Unfortunately, > corrective process is agnostic to asset class, market sector or ividual security. As a result, assets across all markets will be exposed to this unwinding process, and investors of all sizes and risk tolerances will touched to some extent. Although it is difficult at such an early stage in t cycle to understand how this extraordinary financial crisis will ultimately resolved, history tells us that the markets will stabilize in time. The history of speculation and excess in the financial markets dates ba centuries, providing countless examples of bubbles that ultimately bur booms which end in bust, and investor manias that collapse up themselves. Following more than a decade of credit excesses both in t U.S. and abroad, the global financial system has now fallen victim to t classic unwinding of a speculative debt bubble, and only in hindsight will know the ultimate damage that will be sustained throughout this proce: However, the most important lesson to be learned from this period, as w as from the many others scattered throughout time, is that history rare repeats itself and predicting the outcome of any financial crisis is a fu1 exercise. The unfortunate reality of extremes such as those we e currently witnessing is that every market cycle is different in its nature a characteristics, and attempting to forecast when or how the cycle v reverse has always been an unproductive and unfulfilling endeavor 1 investors. While it is fortunate that our institutional client base has managed to avc a majority of the troubled areas of the market that have experienced tl greatest magnitude of declines, no portfolio can be truly isolated frc current events. However, wise investment policy decisions, proper ri controls, and diversification continue to be the best way to mitigate portfo impact. Therefore, as the pundits and strategists engage in heat debates over the timing of market bottoms while trying to predict tl madness of crowds, we will simply maintain our focus on guiding our clier through this extraordinary time with sound investment policy contro heightened diligence over investment managers, a disciplined approach asset allocation decisions, and the maintenance of a long term perspecti of the capital markets. Our primary goal as fiduciaries is to ensure that c clients maintain a disciplined, long term approach to investing, and avc the perils inherent in short-term decision making which almost alwa yields a negative outcome. THE ~ _.,~ BOGD `- GR The Market Environment Asset Class Performance Period Ended: September 30, 2008 Year-to-Date Market Performance MSCI EAFE :I Emerg. Mkts. S&P 500 Russell 3000 Russell 1000 Russel 12000 !hman US Agg. lhman US Gov. nan MBS Fixed iman US Credit 3mos. T-Bill -35.0% -30.0% -25.0% -20.0% -15.0% -10.0% -5.0% 0.0% 5.0% Five Year Annualized Performance MSCI EAFE :I Emerg. Mkts. S&P 500 Russell 3000 Russell 1000 Russell 2000 !hman US Agg. !hman US Gov. nan MBS Fixed iman US Credit 3mos. T-Bill MSCI EAFE MSCI Emerg. Mkts. SB~P 500 Russe113000 Russell 1000 Russe112000 Lehman US Agg. Lehman US Gov. Lehman MBS Fixed Lehman US Credit 3mos. T-Bill -40.0% Ten Year Annualized Performance I MSCI EAFE MSCI Emerg. Mkts. S&P 500 Russell 3000 Russell 1000 Russell 2000 Lehman US Agg. Lehman US Gov. Lehman MBS Fixed Lehman US Credit 3mos. T-Bill 0.0% 5.0% 10.0% 15.0% 20.0% 25.0% 0.0% ~urce: MSCI Capital Markets, Russell Co., HFR, Lehman, & Bogdahn Consulting, LLC. -30.0% -20.0% -10.0% 0.0% Quarter Performance 3.0% 6.0% 9.0% 12.0% THE ~ ~ BOGD, -~~~ GR The Market Environment Asset Class Performance Period Ended: September 30, 2008 S&P 500 Sector Pertormance as of 9/30/2008 ENERGY MATERIALS INDUSTRIALS CONSUMER DISCR CONSUMERSTAPLES HEALTH CARE FINANCIALS INFORMATION TECH TELECOM SVC UTILITIES -24.7% -14.4% -22.5% -21.4% -8.6% -24.7% -0.7% -22.4% 4.8% 0.7% 0.5% -12.2% 0.8% -39.3% -11.9% -23.4% -14.8% -33.1% ^QTR -18.0% 01 YR -14.3% ~urce: Thompson Financial ~~ THE `~,~~ BOGD, GR~ The Market Environment Asset Class Performance Period Ended: September 30, 2008 Russell Ail Cap Style Performance 10 5 0 -5 -10 -15 -20 -25 -30 15 10 5 0 -5 -10 -15 -20 7.3 - -- - 5.7 4.0 3 5.9 8 - - _ -- 0.2 0.3 - ---- 0.2 -- --- 0.9 . _ _ ~ -5.3 -8.7 _ ____ _ _ _ 18.8'17.8 _ _ -19.9 -20.6 -21.5 22:7 _ - _- ' ^3000 Growth ^3000 Index ^3000 Value Qtr YTD 1yr Syr Syr 10yr Small Cap Style Performance 9.5 10.1 8.2 7.8 6.6 5.0 4.7 1.5 1.8 2.0 -1.1 -5.4 -7.0 -10.4 -12.3 ^2000 Growth ^2000 Index ^2000 Value -15.3 --..- -14.5 _ __ _ - Qtr YTD 1 yr 3yr Syr 10yr urce: Frank Russell Co. ~~ THE BOGD~ ~' ~ GR~ The Market Environment Asset Class Performance Period Ended: September 30, 2008 Growth vs. Value Russell 1000 Excess Return Rolling 12 Month Periods 30.0% zo.o% io.o% a.o % -io.o% -zo.o -30 0 Style is In-Favor 1°j Q>p 4>~ 0~' 0~ Qp 0~ 0~O 0~ 00 0°j 00 0~ 0`l' p`5 pA 90 96 01 00 90 00 p~ Oti O`j OR 00 p0 O'1 p9 0V 0V 0V 0V 0~ 0V 0V 0G 0V 0V 0V 0V 0V 0~ 0~ 0v 0V 0G 0~ 0V 0V 0V 0V 0V 0V 0V 0V 0V 0u 0V Q ~ ~ Q Q ~ ~ Q Q ~ Q Q ~ 0 Q 0 ~ ~ Q ~ ~ Q 0 ~ Q Q TreasuryYield Curve 7 6 5 4 3 2 1 0 -X12/31/2007 -X6/30/2008 X9/30/2008 1 mo 3 mo 6 mo 1 yr 2 yr 3 yr 5 yr 7 yr 10 yr 20 yr 30 yr ~urce: Frank Russell Co. & US Department of Treasury ~', r BOGD1 ~- GR~ The Market Environment Historical Bear Markets Period Ended: September 30, 2008 Comparison of Strategies Through Historical Bear Markets as Defined by the S&P 500 • The Great Depression (1928-1935) ~ . 34 months ... _ . Lost 76% • • 50 months Hold and Buy More* (Recovered In) 42 months :. • - Gained 74% World War II (1939-1946) 31 months Lost 30% 9 months 6 months Gained 61 Oil Crisis (1972-1976) 21 months Lost 44% 21 months 7 months Gained 38% Crash of 1987 (1987) 3 months Lost 30% 18 months 7 months Gained 23% Gulf War Crisis (1990-1991) 4 months Lost 15% 5 months 2 months Gained 33% Technology Bubble (2000-2002) 25 months Lost 45% 49 months 16 months Gained 24% 'Added Investment of Equal Amount rrce: Ibboston Associates Yearbook & Zephyr Assoiciates ~~ BOGDA GRc Total Fund September 30, 2008 June 30, 2008: $4,356,553 Selrtember 30, 2008: $4,244,973 nts Market Value Allocation Segments Market Value Allocati ~$) (%) ~$~ ("~o) 2,450,468 56.2 ^ Equity 2,187,326 51.5 tic Fixed Income 1,437,898 33.0 ®Domestic Fixed Income 1,663,822 39.2 quivalent 468,187 10.7 ^ Cash Equivalent 393,825 9,3 ~~,~~ BOGD, `_~. Gx Total Fund September 30, 2008 June 30, 2008: $4,356,553 Market Value Allocation ~$) (%) l Capital Advisors Balanced Account 4,356,553 100.0 September 30, 2008: $4,244,973 Manager Market Value ~$ ) ^ Rockwood Capital Advisors Balanced Account 4,244,973 Ally ~~ THE .,r BOGDE GR~ Tequesta Public Safety Officers' Total Fund October 1, 2007 To September 30, 2008 9/07 10/07 11/07 12/07 1/08 2/08 3/08 4/08 5/08 6/08 7/08 8/08 9/08 y Q Domestic Fi~aed Income ~ Cash Equivalent THE BOGD GR Tequesta Public Safety Officers' Comparative Performance Trailing Returns As of September 30, 2008 Fund (Net) 3.83 N/A 05/01/ x.99 N':~ 0.84 N/A Fund (Gross) -7.52 -11.34 -11.34 0.90 2 14 4 37 OS/O1/: 'und Police -5.50 -I?.46 -1.46 -0.97 . 1.89 . x.99 once -2.02 1.12 1.12 1.87 0.25 1.38 Equity Portfolio -13.08 (90) -21.39 (52) -21.39 (52) -2.07 (23) 0.35 (58) 4.31 N/A OS/O1/: )0 -8..,7 (;91 -? I.98 (651 -_' I .98 (651 -4.68 (661 0.~'' ((i6) '._' I N :1 nce -4.71 0.59 0.59 2.61 0.13 2.10 re/Large Cap Equity (SA+CF) Median -9.01 -21.31 -21.31 -3.95 0.70 N/A tic Fixed -0.82 (38) 3.55 (40) 3.55 (40) 4.73 (35) 4.45 (33) 4.19 N/A OS/O1/: lntermcdiatr Bond Indc~ -1.19 148) 3.1_~ (~0) ~.I ~ (~01 1."_'8 (~I) 4.U~ (55) ,.77 N:1 nce 0.37 0.42 0.42 0.45 0.42 0.42 ,rmediate Fixed Income (SA+CF) Median -1.27 3.09 3.09 4.28 4.08 N/A nods greater than one year are annualized. ~ THE pressed as percentages. ~ ~ B~GD~ .~ GRc ~und Police -5.50 (13) -12.46 (?5) -12.46 (25) -0.97 (25) 1.89 (21) 'nce -2.14 0.66 0.66 1.35 -0.30 -Asset Target Alloc Moderate Funds (MF) Median -8.04 -14.55 -14.55 -2.49 0.62 Tequesta Public Safety Officers' Comparative Performance Fiscal Year Returns As of September 30, 2008 'otal Fund (Net) 14.24 (l6) 4.07 (95) N/A N/A N/A otal Fund Police 13.03 (~l~t) 7.88 (-101 N;.A N.~1 NA Difference 2.22 -3.81 N/A N/A N/A fixed-Asset Target Alloc Moderate Funds (MF) Median 11.55 7.25 9.54 9.40 15.67 otal Fund (Gross) 14.82 4.67 N/A N/A N/A otal [~und Police 13.03 7.88 NA N;,4 N'~~ Difference 2.80 -3.21 N/A N/A N/A Total Equity Portfolio 21.99 (9) 5.38 (96) N/A N/A N/A S~1P500 IG.-l~4 (57) 10.79 (-49) 13.35 (82) 1;.87 (CO) 3-1.40 (-411 Difference 5.55 -5.41 N/A N/A N/A US Core/Large Cap Equity (SA+CF) Median 16.60 10.78 14.44 14.28 23.99 Domestic Fixed 5.93 (8) 3.88 (44) N/A N/A N/A LBGC' Bond Inlet 5.08 IGII ~.~~ (9O 3.56 (90) ;.;5 BO) 6.51 (36) Difference 0.85 0.55 N/A N/A N/A US Broad Market Core Fixed Income (SA+CF) Median 5.16 3.85 3.10 3.78 5.79 :nods greater than one year are annualized. THE cpressed as percentages. ~ B~GD GA Tequesta Public Safety Officers' Total Fund Portfolio (Net) September 30, 2008 Market Value As of Net Transfers Contributions Distributions Fees Expenses Income Capital n 6/30/2008 :olio (Net) 4,357 _ 242 Apprec./ Deprec. -6 "7 27 -368 Market Value As of Net 9/30/2007 Transfers Contributons Distribufions Fees Capital N Expenses Income olio (Net) 4,285 Apprec./ Deprec. - 550 -21 -23 -24 126 -648 10.0 -10(i ~~ i -20.0 1 ~ ~ i I Oct-2007 1 2 3 Quarter To fear 4 5 Sep-2008 Fears Years Years Years rtfolio (Net) -7.6 (42) -1 LS (22) -I 1.8 (22) 0.4 (l l) 1.G (26) N/A N/A 'iry -5.5 (13) -125 (25) -125 (25) -L0 (25) 1.9 (2]) N/A N/A -8.0 -14.6 -14.6 -2.5 0.6 2.7 3.9 .v tnc~~ Alloc Moderate Funds (MF) Median Cumulative Performance RII4Z $120.1 $115.( $1100 $105.0 $ 100.0 1 Quarter I Quarter I Quarter 1 I Ending Endin , Quarter Quarter lun-2008 ~Iar-2008 Dec 2 007 Ending Ending 1.93 (2) -5.71 (61) -0.64 (39) Se 2007 .lun-2007 (81) (34) 5 -0.84 (50) 4.16 2 (~ 1.89 (90) -1.03 _ .40 -0 85 2.40 (32) 3.70 (27) . 1.93 3.07 Quan Endi~ dar-2~ 4.0~ 1.0' 1.71 ~~ _ BOGDA `~_ GRc ~•~~ ~r vu 11/U6 9/07 9/ ~To[al Fund Portfolio (Net) -~-Total Fund Policy Tequesta Public Safety Officers' Total Fund Portfolio (Net) September 30, 2008 nn zs.o ~ - z so.o-~ _ _.,.__._, _,_ ... ._- ,. ., a ~ ~s.o loocl 12/0; lz/o4 lz/os lz/oG 12/0 Total Period 5-25 2S-Median Median-75 Count Count Count ^ Total Fiord Portfolio (Net) 20 0 (0%) 2 (]0°/) 1 (5%) ter Performance f- Over Pe~iotmance ->~- Mar-2008 • Sep-2008 ~' Total Fund Policy 20 ~ 1 (5 %) 1 (5%) 0 (O io) 1 10.0 7.5 5.0 e 2.5 ~ 0.0 ` e -2.5 ~-.. - --r--- -5.0 G.0 8.0 10.0 I20 14.0 3.0 4.5 GO 7.5 9.0 Risk (Standard Deviation %) Risk(Sta ndard Devi ation'% ) Return Sta ndard Deviation Return Standard Deviation ^ Total Fwrd Portfolio (Net) L6 72 ^ Total Fuud Portfolio (Net) N/A N/A Total Fund Policy 1.9 6.8 ^ Total Fund Policy N/A N/A - D9edian 0.6 7.G - Median 3.9 7.0 Tracking [Jp Down Sharpe D~ Error Market Market Alpha IR Rafio Beta Capture Capture io (Net) 3.82 96.66 99.18 -0.05 -0.07 -031 0.89 0.00 100.00 100.00 0.00 N/A -029 I.00 Tracking tip Down Sharpe Di Error Market Market :11pha IR Ratio Beta Capture Capture in (Net) N/A N/A N/A N/.A N/A N/A N/A N/A N/A N/A N/.A N/A N/A N/A ~~ THE `M,~~ BOGD GR 2.0 4.0 6.0 R.0 Total Fund Policy ('% ) Tequesta Public Safety Officers' Total Equity Portfolio September 30, 2008 Market Value Capital Ma As of Transfers Contribufions Distributions Fees Expenses Income A rec.! De 6/30/2008 pp prec. 9 olio 4,357 - 242 - -6 -7 27 -3G8 ~ ~ t 1 , Market Value Capital Ma As of Transfers Contributions Distributions Fees Expenses Income 9/30/2007 Apprec./ Deprec. 9 rlio 4,285 - 550 -21 -23 -24 126 -648 Cumulative Performance 1 Oct-2007 Quarter To Sep-2008 ortfolio -13.1 (90) -21.4 (52) -SA (39) -22.0 (GS) 1 2 Year Years -2 L_4 (52) -2.1 (23) -22.0 (65) -4.7 (G6) 3 4 Years Years 03 (58) N/A 0.2 (66) 3.1 (83) $130.0 $120.0 _j $ 110.0 5 Years N/A 5.2 (83) $1000 -9.0 -213 tel. ~ ~' -4.0 0.7 4.1 6.0 Total Equity Portfolio ---~» SRcP 500 1 1 1 1 1 I 1 Quarter Quarter Quarter Quarter Quarter Quar Ending Ending Ending Ending Ending Endii .lun-2008 Mar-2008 D_ ec-2007 Sep-2007 .lun-2007 Mar-2 Folio 4.88 (3) -11.29 (87) -2.80 (48) 5.21 (6) 3.48 (96) 6.1 -2.73 (83) -9.45 (47) -3.i3 (GG) Z.03 (4G) 6.28 (49) O.G Equity (SA+CF) Median -L25 -9.48 -2.SR 1.9G G.27 1,1 ~~ TtIF BOGDE ~- „ GR~ 3/05 12/05 9/OG 6/07 3/08 9 Tequesta Public Safety Officers' Total Equity Portfolio September 30, 2008 S&P 500 ('% ) iderPerfomance fOverPe~formance Mar-2008 15.0 12.0 9.0 e ~ 6.0 - e 3.0 0.0 l2/04 l2/OS 12/06 Total Period 5-25 25-Median Count Count 20 l (5%) 0 (0%) 20 0 (0%) 0 (0%) 12/07 Median-75 Count 2 (10%) 14 (70%) 5.0 10.0 15 0 20.0 25.0 0.0 5.0 I0.0 I5.0 20.0 Risk (Standard Deviation'%) Risk (Standard Deviation %.) Return Standard Deviation Return Standard Deviation ^ Total Equity Portfolio 0.3 12.7 ^ Total Equity Portfolio N/A N/A ® S&P 500 0.2 (0.4 m S&P 500 5.2 (0.4 - Median 0.7 10.6 -Median 6.0 10.6 Tracking [7p DOW° Sharpe Da Error Market Market Alpha IR Ratio Beta Capture Capture olio 6.53 105.93 104.08 0.34 0.05 -0.23 098 0.00 100.00 100.00 0.00 N/A -0.29 I.O0 Tracking 1~P Down Sharpe Do Error Market Market Alpha IR Rafio Beta Capture Capture >lio N/A N/A N/A N/A N/A N/A N/A 0.00 100.00 100.00 0.00 N/A 0.24 L00 o.o r 25.0 e 50.0 v a 75.0 0 i a loo.o 12!0 i ^ Total Equity Portfolio ~ Sep-2008 ~ S&P 500 ~~ BOGD GR -z.o I o a.o 7.o I o n Tequesta Public Safety Officers' Total Fixed Portfolio September 30, 2008 Market Value As of Net M1I Transfers Contributions Distributions Fees Expenses Income Capital 6/30/2005 Apprec./ Deprec. olio 4,357 - 242 _ 6 "7 27 -36R Market Value As of Net M Transfers Contributions Distributions Fees Expenses income Capital 9/30/2007 dio 4.285 Apprec./ Deprec. ~ - 550 -21 -23 -24 I26 -G48 1 Oct-2007 Quarter To Sep-2005 rtfolio -QS (38) 3.5 (37) idex -1.6 (56) 2.4 (53) -l.4 2.C, Cumulative Performance $ns.o $ I t o.o $IOS.o $100.0 $95.0 I2/O6 9/07 -Total Fixed Portfolio ~~--LBGC Bond index 1 Quarter Ending 1 Quarter Endin 1 Quarter 1 Quarter 1 Quarter 1 Quan .tan-2008 Mar-2005 Dec2007 n~ Ending Endi~ io -1.48 S7 119) 3.19 (20) Se 2007 •lun-2007 Mar-2i -1.5] (89) 253 (2~) 3 10 (26) 3.23 (10) -0.2fi (1.5) 1,6! >re Fixed Income (SA+CF) Median -0.95 t 98 . 3.U1 (25) -0.49 (45) 14•, 2.88 2.84 -0.51 i v r~ rHF BOGDA `~~a. GRc 1 2 Year Years 3.5 (37) 4J (23) 2.4 (53) 3.7 !52) 2.G 3.9 3 4 Years Years 4.4 (20) N/A 3.6 (56) 3.3 (64) 3.8 3.6 5 Years N/A 3.3 (69) 3.7 Tequesta Public Safety Officers' Total Fixed Portfolio September 30, 2008 der Perforrrnnce ~ Sep-2008 ~ Sep-2008 3.0 4.5 6.0 7.5 Risk(Standard Deviation'% ) Return Standard Deviation ^ Total Fixed Portfolio 4.4 3.2 ® LBGC Bond Index 3.G 3.7 - Median 3.8 33 a on a 25 u { d u ._ •- a` a 0 7;u v K ~ ,. 12/03 12/04 I2I05 12/06 12/07 Total Period 5-25 25-Median Median-75 Count Count Count ^ Total Fixed Portfolio 20 2 (l0%) 0 (0°0) 0 (0°'0) LBGC Bondlndex 20 0 (0%) 8 (40°0) 4 (20%) ' ^ t G.0 50 40 e 3.0 20 0 C IO 0 0 - . 9.0 2.0 3.0 4.0 5.0 G.0 Risk(Standard Deviation % ) Return Standard Deviafion ^ Total Fixed Portfolio N/A N/A O LBG(' Bond Index 3.3 4.0 V(cJiuu 3.7 3.5 Tracking lip Down Sharpe D~ Market Market Alpha IR Beta Error Capture Capture Ratio dio L03 9030 51.05 1.59 0.77 0.13 0.78 ~ 0.00 100.00 100.00 0.00 N/A -0.15 1.00 Tracking llp Down Sharpe D~ Error Market Market Alpha IR Ratio Beta Capture Capture lio N/A N/A N/A N/A N/A N/A N/A c 0.00 100.00 100.00 D.00 N/A 0.07 L00 ~~ THE `;~- BOGD GF 3.4 3.8 4.2 4.6 5.0 LBGC Bond lodes (% ) Tequesta Public Safety Officers' Total Fund As of September 30, 2008 ~~ Effective Date: Apr-2005 S&P 500 Index 60.00 LBGC Intermediate Bond Index 40.00 '~'~ THE ~ ~ BoGR ~- Statistics Deifinitions Statistics Description return -- Compounded rate of return for the period. Standard Deviation -- A statistical measure of the range of a portfolio's performance, the variability of a return around its average return over a specified time period. Sharpe Ratio -Represents the excess rate of return over the risk free return divided by the standard deviation of the excess return. The result is the absolute rate of return per unit of risk. The higher the value, the better the product's historical risk-adjusted performance. Alpha -- A measure of the difference between a portfolio's actual returns and its expected performance, given its level of risk as measured by beta. It is a measure of the portfolio's historical performance not explained by movements of the market, or a portfolio's non-systematic return. Beta -- A measure of the sensitivity of a portfolio to the movements in the market. It is a measure of a portfolio's non-diversifiable or systematic risk. Z-Squared -- The percentage of a portfolio's performance explained by the behavior of the appropriate benchmark. High R-Square means a higher correlation of the portfolio's performance to the appropriate benchmark. ['reynor Ratio -- Similar to Sharpe ratio, bttt focuses on beta rather than excess risk (standard deviation). Represents the excess rate of return over the risk free rate divided by the beta. The result is the absolute rate of return per unit of risk. The higher the value, the better the product's historical risk-adjusted performance. downside Risk -- A measure similar to standard deviation, but focuses only on the negative movements of the return series. It is calculated by taking the standard deviation of the negative quarterly set of returns. The higher the factor, the riskier the product. ['racking Error -- A measure of the standard deviation of a portfolio's performance relative to the performance of an appropriate market benchmark. nfotmation Ratio -- Measured by dividing the active rate of return by the tracking error. The higher the Information Ratio, the more value-added contribution by the manager. consistency -- The percentage of quarters that a product achieved a rate of return higher than that of its benchmark. The higher the consistency figure, the more value a manager has contributed to the product's performance. 3xcess Return -- Arithmetic difference between the managers return and the risk-free return over a specified time period. fictive Return -- Arithmetic difference between the managers return and the benchmark return over a specified time period. 3xcess Risk -- A measure of the standard deviation of a portfolio's performance relative to the risk free return. 1p Market Capture -The ratio of average portfolio return over the benchmark during periods of positive benchmark return. Higher values indicate better product performance. down Market Capture -- The ratio of average portfolio return over the benchmark during periods of negative benchmark return. Lower values indicate better product performance. Calculation based on monthly periodicity. ~._ TrIE ' l BOGD GA