ISDA Response to IASB on Financial Instruments with Equity Characteristics

On March 21, ISDA responded to the International Accounting Standards Board (IASB) on proposals made in its exposure draft to address the measurement of some financial instruments with equity characteristics. In the response, ISDA provided additional information and clarifications to address the application issues identified with IAS 32, proposing additional guidance.

Documents (1) for ISDA Response to IASB on Financial Instruments with Equity Characteristics

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...

ISDA, GFXD Response to FCA on SI Regime

On September 10, ISDA and the Global Foreign Exchange Division (GFXD) of the Global Financial Markets Association responded to the Financial Conduct Authority's (FCA) consultation paper CP25/20 on the systematic internalizer (SI) regime for derivatives and bonds. ISDA and the...

ISDA Response on Clearing Costs

On September 8, ISDA responded to consultation by the European Securities and Markets Authority (ESMA) on a draft regulatory technical standard on clearing fees and associated costs (article 7c(4) of the European Market Infrastructure Regulation (EMIR)). In the response, ISDA...