The philosophy at Ethics Metrics, as it relates to governance issues, is to map, model, measure and rate interconnected U.S. federal laws and regulations on banking, securities and the G20/OECD Corporate Governance Principles for large ($10 billion of assets or more) bank or depository institution holding companies (DIHCs). This includes 100 large DIHCs that own about 80% of the industry's total assets of $17 trillion. The U.S. banking industry is a black hole of concealed or confidential supervisory information that results in superior information or information asymmetries that benefit the banking institutions while harming their global investors. Directors have a duty to disclose material information under the OECD Corporate Governance Principles and U.S. securities laws. Ethics Metrics' analytics and reports bring transparency to the concealed information with credit ratings that range from safe, sound and ethical performance to unsafe and unsound practices and potential systemic risk and fraud. Shining light on model risks, fraud and systemic risks in the U.S. banking industry is designed to solve inefficient markets, ignite market discipline and restore market integrity.