ISDA Response to the FASB on Equity

On December 18, ISDA responded to the Financial Accounting Standards Board (FASB) to support its objectives to clarify and reduce diversity in an issuer’s accounting for modifications or exchanges of freestanding equity classified forwards and options (including warrants) that remain equity classified after modification or exchange. Additionally, ISDA proposed some refinements for the FASB’s consideration.

Click on the PDF below to read the letter. 

ISDA Response to EC on Environmental Legislation

On September 10, ISDA, the Association for Financial Markets in Europe (AFME) and the European Fund and Asset Management Association (EFAMA) submitted a joint response to the European Commission’s (EC) call for evidence on reducing the administrative burden in environmental...

Credit Derivatives Trading Activity Q2 2025

This report analyzes credit derivatives trading activity reported in Europe. The analysis shows European credit derivatives transactions based on the location of reporting venues (EU versus UK) and product type. The report also compares European-reported credit derivatives trading activity to...

Recognition of Cross-product Netting is Critical

US regulators are in the process of making important changes to the regulatory capital framework by proposing modifications to the enhanced supplementary leverage ratio, which should help stop it from acting as a non-risk-sensitive constraint on bank capacity – a...