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Case study

Greensill: Supply chain finance under pressure

A detailed reconstruction of the supply chain finance funds—from close entanglement with Greensill and early warnings to the regulatory consequences.

Key takeaways

  • - Around USD 10 billion in supply chain finance funds had to be frozen, undermining trust in asset management.
  • - Greensill structured receivables that increasingly resembled future receivables—effectively turning into unsecured corporate credit.
  • - Credit Suisse combined multiple roles—fund provider, lender, and partner—creating conflicts of interest and control gaps.

Context and key messages

Alongside Archegos, the Greensill case was one of the two central scandals that durably undermined trust in Credit Suisse. While Archegos was primarily a classic trading and risk-management case, Greensill exposed deep problems in asset management, product control, and the handling of conflicts of interest.

Greensill Capital specialized in supply chain finance, pre-financing suppliers’ invoices and selling the resulting receivables to investors. Credit Suisse packaged these receivables into investment funds and sold them as conservative, short-term investment products.

When Greensill collapsed in early 2021, funds totaling roughly USD 10 billion had to be frozen.

Background: Greensill Capital and Credit Suisse

Greensill Capital was founded in 2011 and presented itself as an innovative financial service provider at the intersection of corporates, suppliers, and capital markets. It promised more efficient supply chain financing while offering investors stable returns at low risk.

The relationship with Credit Suisse developed from the mid-2010s onwards. Within the bank, asset management in particular played a central role. Credit Suisse became not only a distribution partner but also a key growth driver for Greensill by enabling access to institutional investors.

Over time, a close economic interdependence emerged: Credit Suisse managed funds that relied almost exclusively on receivables structured by Greensill, provided loans to Greensill itself, and supported strategic projects such as a planned IPO.

The supply chain finance business model

Supply chain finance is, in principle, a simple concept. Suppliers issue invoices to large companies and receive cash earlier when a financial intermediary pre-finances the invoice. In return, investors earn a return that arises from the customer’s later payment.

Important for non-specialists: in its classic form, this model is based on real, short-term invoices from creditworthy companies. The risk is therefore considered limited as long as the debtors pay reliably.

Greensill went a step further. In addition to existing invoices, the company increasingly financed so-called “future receivables”—revenues that were expected to arise only in the future. Economically, these structures resembled less traditional trade finance and more unsecured corporate loans, materially increasing risk.

Credit Suisse’s supply chain finance funds

From 2017, Credit Suisse launched several supply chain finance funds that invested almost exclusively in receivables arranged by Greensill. The funds grew quickly and, by 2020, managed around USD 10 billion for roughly 1,200 professional investors.

The funds were positioned as liquid, low-risk products with short duration. Many investors saw them as an alternative to money market funds. In reality, risk depended heavily on the quality of the underlying receivables, concentration in individual debtors, and the continued validity of credit insurance.

A significant portion of the receivables was insured against default. These policies conveyed additional safety—however, only as long as they actually existed and were renewed.

Structural risks and warning signs

Several risk factors intensified over time:

A central problem was concentration in a small number of debtors, especially the GFG Alliance. A substantial part of the funds therefore depended indirectly on the financial condition of a single industrial conglomerate.

There was also strong dependence on credit insurers. Much of the perceived safety was based on insurance coverage. If it fell away, the funds’ risk profile changed abruptly.

In addition, Credit Suisse relied to a large extent on credit assessments performed by Greensill itself. Independent internal reviews were limited. At the same time, conflicts of interest existed because the bank was both fund provider and lender as well as Greensill’s strategic partner.

The collapse in spring 2021

In early 2021, the decisive break occurred. The most important credit insurer stopped extending coverage for new receivables. At the same time, the funds’ largest debtor—the GFG Alliance—came under increasing financial pressure.

Without insurance and amid growing doubts about the receivables’ value, confidence in the funds collapsed abruptly. On 1 March 2021, Credit Suisse suspended trading in all supply chain finance funds to prevent further outflows.

Only a few days later, Greensill Capital filed for insolvency. It became clear that a large portion of the funds’ investments was not liquid on a short-term basis.

Credit Suisse’s role

In the Greensill case, Credit Suisse played several roles at once. The bank was fund provider, asset manager, distribution partner, lender, and strategic adviser to Greensill.

This multi-role setup created significant conflicts of interest. Internal concerns about granting a loan to Greensill were overruled. At the same time, oversight of fund risks remained fragmented because responsibilities were split across business lines.

The case showed that formal processes existed, but their independence and enforcement power were insufficient.

Consequences for investors, markets, and management

Around USD 10 billion in fund assets were frozen. Repayment to investors stretched over years and involved significant uncertainty. By 2024, large parts had been returned, but full clarity took a long time to emerge.

The reputational damage to Credit Suisse was substantial. Trust in the bank’s asset management and product control was severely undermined. Several senior leaders were suspended or dismissed, and management initiated a strategic repositioning.

Regulatory and legal consequences

Regulators in several countries investigated the Greensill case. Switzerland’s FINMA identified severe deficiencies in organisation, governance, and risk control and ordered corrective measures.

In Germany, the case led to the insolvency of Greensill Bank. Further investigations were initiated in the United Kingdom and the United States, particularly in connection with the GFG Alliance and potential investor deception.

Conclusion

The Greensill case illustrates that supposedly safe financial products can carry significant risks when transparency, independent control, and clear responsibilities are lacking. Delegated credit assessment, high concentration, and unresolved conflicts of interest led to systematic underestimation of risk.

Together with Archegos, Greensill marked a turning point for Credit Suisse—and was a central trigger for the sustained loss of trust that ultimately culminated in the takeover by UBS.

Timeline

How events escalated

2011 – 2024
  1. 2011

    Greensill Capital founded

    The company positions itself in the United Kingdom as a supply chain finance specialist, promising stable, short-term returns.

  2. 2014–2016

    Business model scaled

    Greensill starts pre-financing suppliers’ invoices and passing the receivables—backed by credit insurance—on to investors.

  3. 2016

    Collaboration with Credit Suisse begins

    The business model convinces the bank’s asset management unit, and the cooperation is expanded step by step.

  4. 2017

    Supply chain finance funds launched

    Credit Suisse brings funds to market that invest almost exclusively in Greensill receivables and are perceived as conservative products.

  5. 2018

    Future receivables introduced

    Greensill increasingly finances future revenues; the risk profile shifts from trade finance toward corporate credit.

  6. 2019

    Strong growth and dependencies

    Fund volumes rise, while concentration in a few debtors—especially the GFG Alliance—also increases.

  7. 2020

    Warning signs and conflicts of interest

    Risk depends on individual debtors and on credit insurance. Credit Suisse plays multiple roles, making independent control more difficult.

  8. Sep.–Nov. 2020

    Relationship deepens

    Credit Suisse explores an IPO, provides a bridge loan of roughly USD 160 million, and overrules internal concerns.

  9. Late 2020

    Dependence on insurers

    The funds’ success depends critically on the ongoing renewal of insurance coverage.

  10. February 2021

    Credit insurance falls away

    The key insurer does not renew coverage; core debtors come under pressure.

  11. 1 March 2021

    Funds frozen

    Credit Suisse suspends trading in all supply chain finance funds and freezes roughly USD 10 billion of investor money.

  12. 8 March 2021

    Greensill files for insolvency

    The company’s insolvency makes clear that many receivables are illiquid or disputed.

  13. March–April 2021

    Liquidation begins

    Credit Suisse begins unwinding the funds; repayments prove slow and complex.

  14. 2021

    Internal consequences

    Loss of trust leads to personnel consequences and adjustments in product governance.

  15. 2021–2023

    Supervisory investigations

    Authorities in Switzerland, Germany, and the United Kingdom identify severe deficiencies and order corrective measures.

  16. 2024

    Partial repayments

    A large portion of frozen assets is returned, but not all investors receive full recovery.

Reference

The Fall of Credit Suisse

How Governance and Risk Management Failures led to the Collapse: A Case Study of Archegos and Greensill

Bachelor thesis

Author: Alex Büschlen

Degree programme: International Business Administration

Semester: 6th semester

Supervisor: Prof. Dr. Raúl Diego Gimeno

Date: 21/05/2025

CS · UBS · Fusion

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