ISDA Section 871(m) Transition Rule Extension Request

ISDA submitted a request to the Department of Treasury requesting that the Section 871(m) Transition Rule be extended until at least 18 months after the date on which additional final guidance is issued in respect of such transition rule.

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Documents (1) for ISDA Section 871(m) Transition Rule Extension Request

CDS Market Dynamics: Record 2025

Global credit default swap (CDS) market activity reached a record $41.8 trillion in 2025, surpassing the previous peak of $38.7 trillion in 2022. Index CDS drove the increase, accounting for 93.3% of total activity and reaching a record $39.0 trillion....

ISDA Letter to BCBS on RMA Models

On July 24, ISDA wrote to the Basel Committee on Banking Supervision (BCBS) to request guidance on how the proposed Risk Mitigation Accounting (RMA) model under International Financial Reporting Standard (IFRS) 9/IFRS 7 should be treated for prudential regulatory capital...