ISDA Insight

OTC derivatives end-users have played an important role at ISDA since our founding in 1985. Today, they are the largest category of ISDA’s membership, comprising about 40%. We want to know more about what end-users think.

To ensure that the Association understands and represents the views of this important constituency, we are launching an on-going research initiative in which we will periodically survey end-users regarding major issues and trends.

10 Years of the ISDA SIMM

As the derivatives industry prepared for the September 2016 implementation of initial margin requirements for non-cleared derivatives, one challenge stood out: counterparties needed to agree on the amount of initial margin to be exchanged. But if each firm developed its...

Expanding the Universe of Eligible VM

ISDA conducted a series of interviews with buy- and sell-side firms to understand the drivers of a growing use of non-cash assets as variation margin (VM) for non-cleared over-the-counter (OTC) derivatives and the barriers that remain to expanding the use...

ISDA Response on Hedge Accounting Guidance

On August 14, ISDA responded to an exposure draft from the Financial Accounting Standards Board (FASB). ISDA broadly supports the FASB’s proposed targeted improvements to hedge accounting, including allowing interest rate hedging of held-to-maturity (HTM) debt securities, recognizing all Secured...