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

Global Trading in INR Derivatives

Global trading in derivatives involving the Indian rupee (INR) has expanded significantly over the past decade, reflecting the currency’s growing role in international hedging and trading activity. According to the Bank for International Settlements (BIS) Triennial Central Bank Survey, the...

Response to FCA on Commodity Derivatives Clearing

On April 9, ISDA, the Commodity Markets Council Europe (CMCE), Energy Traders Europe (ETE) and FIA jointly responded to Chapter 7 of the UK Financial Conduct Authority’s (FCA) Quarterly Consultation CP26/8 on increasing the clearing threshold for commodity derivatives under the UK...