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Goldman Sachs

It is tempting to think that Goldman Sachs has finally mastered the dark art of public relations. After settling a fraud suit bought by the Securities and Exchange Commission last week for a piffling $550m, the group then had the good sense to report weak second-quarter earnings on Tuesday. Compensation was down and share buy-backs absent. Yet, for all the helpful timing, its earnings reflect a world where it is far harder for investment bankers to prosper.

Net revenues dropped 36 per cent on last year as customers became cautious, reining in trading activity across the board. Every business saw revenues down versus 2009, with equity trading the standout poor performer: revenue of just $235m was the lowest quarterly figure since at least 2003, calculates Barclays Capital. Goldman’s famed risk managers couldn’t hedge fast enough as clients bet that volatility would rise as markets gyrated in May.

True, this period might yet be viewed as a trough once the uncertainty caused by financial regulation and European bank stress tests is out of the way. Declines had been anticipated, with JPMorgan reporting a similar investment banking performance last week. Goldman earnings per share of $2.75 – excluding the impact of the SEC settlement and a $600m charge related to the UK’s banker tax – actually missed consensus estimates largely due to higher

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