ISDA formed this committee to examine issues relating to the euro. In October 2002, the Bank of England requested ISDA input regarding the reaction of the OTC derivatives market to a possible British entry into the euro zone. These comments are meant to be included in the forthcoming publication of a "City Guide to a UK Euro Changeover".

Note: This section will be updated according to the political developments regarding the enlargement of the eurozone. Effects of the referenda and decisions in Sweden, Denmark, United Kingdom and EU accession countries on joining the eurozone will be reflected in this section in due course.

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END OF THE THIRD STAGE OF THE EURO TRANSITION PERIOD (2001)
DATE STATUS AVAILABLE DOCUMENTS
21 September Published; open for adherence until 30 Nov.

Euro Annexes to the 2001 ISDA Protocol on:

-Euro-Payment and Rate Fixings;
-Euro-Redenomination;
-Euro Accounts for Payment;
-Euro-Payment Netting.

All documents to be accompanied by a Commentary

April Published. Majority of members preferred for valuation to be carried out on a TARGET closing day: Use EURIBOR rate for the preceding good TARGET day. For settlement to be carried out on a TARGET closing day: Postpone payment until the next day that is both a relevant national business day and a TARGET settlement day; extend calculation period accordingly where applicable. ISDA Market Survey and Conclusions Regarding Valuation and Settlement of Legacy Transactions (available from ISDA's European office by bounce back e-mail under the heading VSLEGACYFINAL to documents@isda.org. Incoming e-mails will not be read by staff due to automatic processing

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OTHER EMU ACTIVITIES
DATE STATUS AVAILABLE DOCUMENTS
January Published by the European Central Bank to end uncertainties in the markets due to frequent calendar changes in 1999, 2000 and 2001 TARGET calendar effective from 2002 pursuant the ECB press release of Dec.14, 2001 (www.ecb.int) After Jan.1, 2002, TARGET as a whole, including all national real-time gross settlement systems will be closed on days announced by the ECB

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ISSUES ARISING OUT OF EMU (PRIOR TO 2001)
SUBJECT STATUS AVAILABLE DOCUMENTS
Greek Drachma on Entry to EMU ISDA met with the Hellenic Bank Association in May and June 2000. ATHIBOR is expected to be replaced by EURIBOR, ATHIBID by EURIBOR- 6 basis points and ATHIMID by EURIBOR - 3 basis points as of 1 January 2001. A press release was issued by the Hellenic Bank Association on 29 September 2000.
EMU Protocol (Greece) On 10 October 2000, ISDA published a new EMU Protocol to help market participants prepare for Greek adoption of the euro and ensure a smooth changeover to the new currency. On 13 October 2000, ISDA held a meeting with local institutions. After the Protocol has been published, a copy was displayed in the EMU Protocol (Greece) section of the website.
Valuation & Settlement of Legacy Transactions on Target Closing Days ISDA has met with members to discuss this issue, following the Easter Weekend 2000. Memorandum on valuation and settlement of legacy transactions on Target holidays - 14 Apr 00 Memorandum summarizing responses to flash-survey - 18 APR 00 Questionnaire for ISDA Members: EMU - Valuation and Settlement of Legacy Transactions - 27 June 2000
Settlement of ECU transactions following EMU Following the introduction of the euro settlement days for the ECU no longer are quoted on Reuters screen 'ISDE', previously sponsored by the EBA. The majority of market participants aim to settle these transactions on the basis of Target business days Bank of England: Practical Issues Arising from the Euro - June 1999(to be obtained from BoE website - www.bankofengland.co.uk/euro/piq.htm)Letter to Giovannini Group - 4 June 99
Target Holiday Calendar Market participants require most recent information on Target closing dates and ISDA continues to urge the ECB to provide information as promptly as possible. Most recent information available from ECB website: http://www.ecb.int/press/00/pr001214_4.htm
National Holiday Calendars Following the introduction of the euro legacy trades continue to be settled according to pre-1999 conventions. Market participants need to refer to the national holiday calendar of the respective countries. Bank of England: Practical Issues Arising from the Euro (to be obtained from BoE website - www.bankofengland.co.uk/euro/piq.htm)
Euro Market Conventions In November 98, a market consensus on the Euro Market Conventions was reached by the market which ISDA continues to monitor. In June 99, ISDA issued a survey that confirmed the use of these conventions by market participants. Market Conventions -See EMU Market Practice Task Force, Harmonization of Market Conventions Euro Market Conventions Survey - 3 June 99
Euro related rates New euro rates, and amended rates that were originally defined in the 1998 Euro Definitions are contained in the 2000 ISDA Definitions. 2000 ISDA Definitions
ISDA EMU Protocol ISDA's EMU Protocol which allows parties to amend currently outstanding ISDA Master Agreements on a multilateral basis without having to re-negotiate individual contracts has closed for adherence on 30 September 98. EMU Protocol - 6 May 98;
- 25 Mar 98 (PDF file)
Final List of Adhering Parties

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ISSUES ARISING PRIOR TO EMU (PRE - JANUARY 1999)
Market Practice Legislative & Regulatory Documentation
Operations Tax, Accounting & Capital Other EMU Activities

MARKET PRACTICE TASK FORCE
SUBJECT STATUS AVAILABLE DOCUMENTS
Impact of EMU on Price Sources Over the last 18 months, ISDA has published four reports detailing how national price sources will be affected by the changeover to the euro. National Price Sponsors' and Screen Service Providers' intentions have been summarized in ISDA's final overview of Nov 98. ISDA Consultation Paper - 11 June 97;
ISDA Follow up papers - 21 Aug '97;
EMI overview - 5 Sep 97;
ISDA Update - 16 Dec 97, 25 Aug 98, and 25 Nov 98;
Final Grid - 25 Nov 98
Effective Overnight Euro Rate On request by ISDA, the ACI and FBE, the EMI have agreed to prepare for the computation by the ESCB of an effective overnight euro rate. As a result a Joint Statement giving an outline of EONIA was published. Letter to EMI - 7 July 97;
Response from EMI - 2 Sep 97;
Joint Statement on EONIA - 4 May 98 (7KB PDF file)
Harmonization of Market Conventions ISDA and other associations have published a Joint Statement recommending harmonization of market conventions. The EMI and European Commission have written to ISDA in support of the proposals. In addition ISDA has published a paper detailing how market conventions in swaps market will be affected by EMU. Joint Statement - 16 July 97 (PDF file);
Letter from EMI - 8 Sep 97;
Letter from Commission - 25 Aug 97;
EMU & Market Conventions: Recent Developments - 25 Nov 98
Changes to Equity Indices ISDA has considered the continuity implications of changes to indices. Following meetings with FT-SE International and discussions with members, ISDA referred the issue to the EMU Documentation Task Force. Letter to FT-SE International - 24 June 97;
Legal memorandum - 8 Aug 97;
EMU and Equity Derivatives - 19 Jan 98;
1998 ISDA Euro Definitions - 25 Nov 98
Bond Options
EMU and Bond Options - 19 Jan 98;
EMU Protocol - 6 May 98;
1998 ISDA Euro Definitions - 25 Nov 98
Bond Redenomination ISDA has been urging Member States to announce their plans. Following ISDA's suggestion, the European Commission has agreed to act as an 'information clearing house'. Letter from DG II - 16 Sep 97;
Brouhns Report - 5 April 98(122 KB PDF file)
Reserve Requirements In September 97, the EMI published an update on 'The Single Monetary Policy in Stage Three', which implies that off-balance-sheet items will not be subject to reserve requirements ISDA Position Paper - 17 July 1997

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OPERATIONS TASK FORCE
SUBJECT STATUS AVAILABLE DOCUMENTS
Practical Operations Issues This task force has published guidance on operations issues in regard to interest rate products, as well as bond, equity and foreign exchange products. A Supplement has also been published to clarify a few outstanding issues. EMU: Operations Issues for Derivatives Business
- 25 Mar 98 (PDF file) ;
Operations Supplement - 25 Nov 98

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DOCUMENTATION TASK FORCE
SUBJECT STATUS AVAILABLE DOCUMENTS
ISDA EMU Protocol ISDA's EMU Protocol which allows parties to amend currently outstanding ISDA Master Agreements on a multilateral basis without having to re-negotiate individual contracts has closed for adherence on 30 September 98. EMU Protocol - 6 May 98;
- 25 Mar 98 (PDF file); emufaq.html Most recent FAQ - 3 June 1998;
Final List of Adhering Parties
Continuity Clause ISDA's Continuity Provision has been finalized and circulated to all members ISDA Continuity Provision - 8 July 97 (PDF file);
EMU Protocol - 6 May 98
Price Sources ISDA's EMU Protocol provision ensures legal certainty following the impact the euro will have on existing price sources. EMU Protocol - 6 May 98;
1998 ISDA Euro Definitions - 25 Nov 98
Euro-related Definitions ISDA has finalized a number of provisions relating to the Euro (i.e., euro; euro Libor; Euribor; Eonia) 1998 ISDA Euro Definitions - 25 Nov 98
Equity Derivatives ISDA has finalized wording which parties may want to incorporate in their existing contracts, to ensure a smooth changeover to the euro 1998 ISDA Euro Definitions - 25 Nov 98

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LEGISLATIVE & REGULATORY TASK FORCE /
CITY OF LONDON JOINT WORKING GROUP
SUBJECT STATUS AVAILABLE DOCUMENTS
Article 235 Regulation Regulation has come into force, 20 June 1997 Published version - 19 June 1997
Article 109 l(4) Regulation Regulation has been adopted, 3 May 1998 Published version - 11 May 98
Article 8(3) of 109 l(4) Reg. ISDA received response from Commission clarifying Article 8(3). Also, Commission published Q & A paper on regulations in November. Response of Commission - 15 May 1997;
Q & A paper to be obtained from European Commission (DG II) directly
US Legislation Legislation ensuring continuity of contracts has been passed in NY State, Illinois, California and Pennsylvania NY legislation - 29 July 1997;
Illinois legislation - 30 July 1997;
California leg. - 27 May 1998;
Pennsylvania leg. - 3 Dec. 1998
UK Legislation - 109 1(4) As requested by the Bank of England, the CLJWG has considered the need for legislation in the UK, to replicate 109 l(4) Regulation, as the UK will not join EMU in 1999 Memorandum - 28 Oct 97
UK Legislation - Price Sources Legislation of changes to current national price sources will be passed in several Member States. None
Conversion Charges Commission has asked CLJWG to comment on banking and conversion charges arising from the introduction of the euro. In November, DG XV published their report on banking charges for conversion to the euro. Comment letter to DG XV - 17 Sept 97;
Report to be obtained from European Commission (DG XV) directly

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TAX, ACCOUNTING AND CAPITAL TASK FORCE
SUBJECT STATUS AVAILABLE DOCUMENTS
EMU Impact on UK Tax and Accounting Issues Following ISDA's and other associations' initial position paper, discussions with Inland Revenue led to a Q&A paper on less contentious issues. Task force also developed a paper on the tax treatment of redenominated bonds. ISDA Position paper - 4 July 1997;
Bonds Redenomination - 31 Oct 97;
Press Release by IR - 21 Jan 98, 29 July 98
EMU Impact on Accounting Commission (DG XV) prepared a paper on EMU accountancy issues Commission paper;
ISDA Position Paper - 4 July 1997
EMU Impact on Capital Adequacy Framework Following the publication of a guidance paper by the Commission, ISDA saw the need to voice concern about the provisions governing derivatives contracts. Letter by DG XV - 11 Nov 97;
ISDA Position paper - 5 Feb 98;
Letter to DG XV - 6 Feb 98

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OTHER EMU ACTIVITIES
SUBJECT STATUS AVAILABLE DOCUMENTS
Japanese Working Group Consideration of practical and legal questions Q&A paper on EMU issues in Japan - 29 October 1997 (Japanese language only)