[abridged by me]

WASHINGTON — America's five largest banks, which already have received
$145 billion in taxpayer bailout dollars, still face potentially
catastrophic losses from exotic investments if economic conditions
substantially worsen, their latest financial reports show.

Federal regulators portray the potential loss figures as worst-case.
However, the risks of these off-balance sheet investments, once
thought minimal, have risen sharply as the U.S. has fallen into the
steepest economic downturn since World War II

Because of the trading in derivatives, corporate bankruptcies could
cause a chain reaction that deprives the banks of hundreds of billions
of dollars

The biggest concerns are the banks' holdings of contracts known as
credit-default swaps, which can provide insurance against defaults on
loans

The banks' credit-default swap holdings, with face values in the
trillions of dollars, are "a ticking time bomb, and how bad it gets is
going to depend on how bad the economy gets," said Christopher Whalen
, a managing director of Institutional Risk Analytics


Berkshire Hathaway Chairman Warren Buffett ... ominously warned that
derivatives "are dangerous" in a February letter to his company's
shareholders. In it ... he wrote, "[derivitives] have made it almost
impossible for investors to understand and analyze our largest
commercial banks and investment banks . . . When I read the pages of
'disclosure' in (annual reports) of companies that are entangled with
these instruments, all I end up knowing is that I don't know what is
going on in their portfolios. And then I reach for some aspirin."

Trading in credit-default contracts has sparked investor fears because
they are bought and sold in a murky, private market that is largely
out of the reach of federal regulators. No one, except those holding
the instruments, knows who owes what to whom. Not even banks and
insurers can accurately calculate their risks.

"I don't trust any numbers on them," said David Wyss , the chief
economist for the New York credit-rating agency Standard & Poor's .

*** MONEY QUOTE ***
Lehman's and AIG's failures put in doubt their guarantees on hundred
of billions of dollars in contracts and unleashed a global pullback
from risk, leading to the current credit crunch.

The banks' credit-default portfolios have gotten little scrutiny
because they're off-the-books entries that are largely unregulated

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