ISDA has responded to European Financial Reporting Advisory Group’s (EFRAG) request for comments on the International Accounting Standards Board’s (IASB) proposal to amend IFRS 9 Financial Instruments to enable companies to measure certain pre-payable financial assets with so-called negative compensation options. ISDA’s members have stressed the importance to limit any amendments made to IFRS 9 due to the short timetable available to its implementation and which could potentially have unintended consequences for other financial instruments.
Documents (1) for ISDA Responds to the EFRAG Request on IASB’s ED/2017/3 Prepayment Features with Negative Compensation
Latest
ISDA, FIA, GFMA, CMC, CMCE Respond to IOSCO on Best Practices for OTC Commodity Derivatives
ISDA, FIA, the Global Financial Markets Association (GFMA), the Commodity Markets Council (CMC) and the Commodity Markets Council Europe (CMCE), have responded to the International Organization of Securities Commissions' (IOSCO) consultation report on best practices for over-the-counter (OTC) commodity derivatives...
Joint Response to 2026 US G-SIB Surcharge Proposal
On June 18, ISDA, the Securities Industry and Financial Markets Association and the Institute of International Finance submitted a joint response to US agencies on proposed changes to the surcharge for global systemically important banks (G-SIBs). The associations welcome the...
Eyeing the Basel III Finish Line
An effective regulatory capital framework relies on multiple ingredients, from appropriate drafting to rigorous testing and consultation. Even minor calibration distortions can inflate capital requirements, which could negatively affect the capacity of banks to support deep and liquid markets, with...
Joint Comment Letter on Basel III Endgame Proposal
The Institute of International Finance (IIF), the International Swaps and Derivatives Association, Inc. (ISDA) and the Securities Industry and Financial Markets Association (SIFMA) today submitted a joint comment letter to the Board of Governors of the Federal Reserve System, the...