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Presentation to the Knesset February 2022 An Overview of Sovereign Wealth Funds Strictly confidential 2 What is a sovereign wealth fund? “Special-purpose investment funds or arrangements that are owned by the general government. Created by the general government for macroeconomic purposes, SWFs hold, manage, or administer assets to achieve financial objectives, and employ a set of investment strategies that include investing in foreign financial assets.” — Sovereign Wealth Funds Generally Accepted Principles and Practices, “The Santiago Principles” But what does this actually mean? IFSWF – An overview of Sovereign Wealth Funds - Presentation to the Knesset, February 2022 Strictly confidential 3 SWFs are a extremely diverse group of investors. There are three main types and hybrid funds. Types of sovereign wealth fund Natural-resource revenue savings Foreign-exchange diversification Pension reserve Exchange-rate stabilisation Smoothing government spending across the commodity cycle Stewarding state-owned enterprises to create national & regional champions Enhancing local stock-market liquidity (IPOs, investing in local funds) Promoting economic development by investing in strategic sectors Attracting long-term foreign direct investment as a promoter or partner Savings and stabilisation Savings and strategic Savings, stabilisation and strategic (“Triple S”) Savings Stabilisation Strategic Hybrid IFSWF – An overview of Sovereign Wealth Funds - Presentation to the Knesset - February 2022 A permanent fund promotes intergenerational equity by maintaining a stable level of income 4 Time, t i, GVT Income Investment income replaces natural resource revenue 0 % 100 % t0 t2 Non-resource tax base Investment income Share of income from natural resources t1 • A state with natural resource revenue and a permanent fund receives three sources of income • Production begins at point t0, where natural resource income is significant. • At point t1, income is balanced between investments and natural resources • At resource depletion, point t2, investment income has replaced natural resource income IFSWF – An overview of Sovereign Wealth Funds - Presentation to the Knesset - February 2022 Natural resource and investment income streams face different risks 5 Risks to natural resource income • Cyclical volatility • A permanent shift in commodity use and prices? Policymakers have imbedded assumptions on natural resource income in tax and royalty structures • Severance taxes assume commodity price and production volume risk • Taking less risk implies capturing a smaller share of resource revenue • Goal: capturing a fair share of resource income while taking risks the state can afford Risks to investment income • Financial market volatility • Permanent change in asset return expectations Financial assets face unique governance risks • Politicians spend the money prematurely • Mismatch between investment structure and mission • Investing too aggressively/conservatively IFSWF – An overview of Sovereign Wealth Funds - Presentation to the Knesset - February 2022 How to mitigate risks and achieve intergenerational equity Time, t i, GVT Income Investment income replaces natural resource revenue 0 % 100 % t0 t2 Non-mineral tax base Investment income Share of income from natural resources t1 Three tools for balancing income streams over time • Adjust the natural resource income stream - royalty structure - improve the economics of production via policy • Adjust the investment income stream - investment policy - investment beliefs and how you try to achieve them • Change the saving/spending policySaving/spending policy 6 IFSWF – An overview of Sovereign Wealth Funds - Presentation to the Knesset - February 2022 Strictly confidential 7 Mega Trends Since the emergence of Sovereign Wealth Funds 10+ years ago, the investment climate has changed radically. Here some of the major trends are identified1 1. Deglobalisation 2. Populism 3. Technological breakthrough & disruption 4. Demography 5. Climate change 6. Challenges to corporate earnings 7. Changed inflationary regime 8. Fiscal-monetary co-ordination 9. Change in Fair Values 10. Decline of Sovereign Bond Duration in Portfolio Construction Source:”A New Invest Order”, Position Paper by the Australian Future Fund, September 2021 Strictly confidential 8 Originally created for stabilisation or savings, more SWFs are being created for strategic purposes. The evolution of sovereign wealth funds 0 1 2 3 4 5 6 7 8 9 101953195619581974197519761980198119831984198519901992199419992000200120022003200520062007200820112012201420152016201720182019 Hybrid Strategic Stabilisation Savings IFSWF – An overview of Sovereign Wealth Funds - Presentation to the Knesset -February 2022 Strictly confidential 9 1 2 2 3 5 5 8 15 Stabilisation Pension Reserve Savings, Stabilisation, Strategic FX Diversification Savings & Strategic Stabilisation & Savings Long-term Savings Strategic & Development Half of our members have some form of domestic strategic or development mandate. . Our members have a diverse range of mandates IFSWF – An overview of Sovereign Wealth Funds - Presentation to the Knesset - February 2022 Strictly confidential Today, the IFSWF has a truly global membership We have 35 full members and 6 associate members from every inhabited continent. 10 IFSWF – An overview of Sovereign Wealth Funds - Presentation to the Knesset - February 2022 Strictly confidential 11 The Santiago Principles® All members voluntarily apply the Santiago Principles®: the accepted standard for sovereign fund governance, investment practice & risk management. The Santiago Principles are a code of conduct that outlines good practices for SWFs: – Pillar 1: Objectives and coordination with economic policy – Pillar 2: Institutional framework and governance structure – Pillar 3: Investment and risk management IFSWF members use the Santiago Principles to: – Benchmark and their practices and structure – Serve as a framework for peer learning – Continuously improve investment & financial outcomes Our members are increasingly transparent about how they apply the Principles:: – In 2020, all 34 full members published their Santiago Principles self-assessments – In February 2017, 29 members published their self-assessments – In 2016, 12 members published case studies on the value of implementing the Principles IFSWF – An overview of Sovereign Wealth Funds - Presentation to the Knesset - February 2022 Strictly confidential 12 Pillar 1: Sovereign Wealth Fund Legal Basis Most IFSWF members organised as one of four legal frameworks: • Presidential, Ministerial or Sovereign decree – State Oil Fund of Azerbaijan – State General Reserve Fund – Qatar Investment Authority • Act of a legislative body – Future Fund (Australia) – Abu Dhabi Investment Authority – Nigeria Sovereign Investment Authority • Laws related to fiscal or budgetary matters or management of natural resources – Budgetary Stabilisation Fund (Mexico) – Economic Social Stabilisation Fund & Pension Reserve Fund (Chile) • Line on a balance sheet without an independent legal personality • Institution established under local company law – Samruk-Kazyna (Kazakhstan) – Temasek Holdings (Singapore) IFSWF – An overview of Sovereign Wealth Funds - Presentation to the Knesset - February 2022 Strictly confidential 13 Pillar 2: Institutional Basis & Governance Framework IFSWF – An overview of Sovereign Wealth Funds - Presentation to the Knesset - February 2022 Strictly confidential 14 Savings Stabilisation Strategic Long-term investment horizon Higher risk tolerance Invest to maximise risk-adjusted returns Priorities are: safety, liquidity, return Invest in strategic companies and projects at home for financial return and economic growth Pillar 3: Investment and Risk Management Framework Increasing risk Increasing Capacity Required IFSWF – An overview of Sovereign Wealth Funds - Presentation to the Knesset - February 2022 Strictly confidential 15 Creating a climate change strategy Investment context IFSWF – An overview of Sovereign Wealth Funds - Presentation to the Knesset - February 2022 Strictly confidential 16 The Authoritative Data Provider We undertake research with the support of members to provide authoritative data and analysis about sovereign wealth fund activity. IFSWF regularly works with our members and external organisations for additional research projects and webinars drawing on interviews with and surveys of our members https://www.ifswf.org/research IFSWF publishes an annual review of SWF investment behaviour using our proprietary database. www.ifswfreview.org IFSWF – An overview of Sovereign Wealth Funds - Presentation to the Knesset - February 2022 17 IFSWF – An overview of Sovereign Wealth Funds - Presentation to the Knesset - February 2022 Source: IFSWF Annual Review 2021 Investment in Infrastructure, Real Estate and Public Equity 18 IFSWF – An overview of Sovereign Wealth Funds - Presentation to the Knesset - February 2022 Changing Investment Landscape for Sovereign Wealth Funds Source: IFSWF Annual Review 2021 19 IFSWF – An overview of Sovereign Wealth Funds - Presentation to the Knesset - February 2022 Source: IFSWF Annual Review 2021 Domestic and overseas investment by Sovereign Wealth Funds IFSWF – An overview of Sovereign Wealth Funds - Presentation to the Knesset - February 2022