Letter from the Office of the Chief Accountant at the SEC

ISDA received confirmation that the SEC staff supports the view that the novation of a bilateral OTC derivative contract (that has been designated as an accounting hedge) to a clearing organization does not result in the termination of the original bilateral derivative contract and associated hedge relationship.

Documents (1) for Letter from the Office of the Chief Accountant at the SEC

Scott O’Malia Opening Remarks

ISDA Derivatives Trading and Treasury Forum London, September 30, 2026 Opening Remarks Scott O’Malia ISDA Chief Executive   Good morning, and welcome to the ISDA Derivatives Trading and Treasury Forum. Thanks for joining us today, and a big thank you...

Pursuing Efficiencies of Tokenization

As we mark the 10-year anniversary of the ISDA Standard Initial Margin Model (ISDA SIMM), which was launched in September 2016 to coincide with the first phase of initial margin (IM) requirements for non-cleared derivatives, we’ve been reflecting on its...