JournalofAccountancy

Avoiding derivative surprises

Q Do companies sometimes find “unexpected” derivative instruments? A Yes! When companies want to borrow money at a fixed rate of interest, it is not uncommon to find that borrowing on a variable rate ...
JournalofAccountancy

Proposed FASB disclosures would link bifurcated embedded derivatives to host contracts

A FASB proposal issued Tuesday is designed to provide more useful information to financial statement users about hybrid financial instruments that contain bifurcated embedded derivatives. The ...
Nasdaq

Volaris announces adjustments in hedging relationships in respect of non-derivative financial instruments, which resulted in a benefit

MEXICO CITY, Oct. 5, 2020 /PRNewswire/ -- Volaris* (NYSE: VLRS and BMV: VOLAR), the ultra-low-cost airline serving Mexico, the United States and Central America, announces the following adjustments to ...
Mint

Sebi tightens ODI guidelines to curb speculation and improve market integrity

The market regulator has introduced new regulations seeking a clear segregation of offshore derivative instruments (ODIs) and foreign portfolio investors (FPIs) and mandated more disclosures to reduce ...
Webindia 123

IFSC Authority permits Foreign Portfolio Investors to issue derivative instruments with Indian securities

The International Financial Services Centre (IFSC) Authority has granted permission to IFSC Banking Units, registered with SEBI as Foreign Portfolio Investors (FPIs), to issue derivative Instruments ...
The Telegraph

Sebi bars foreign portfolio investors from issuing offshore derivative instruments

The Securities and Exchange Board of India (Sebi) has barred Foreign Portfolio Investors (FPIs) from issuing Offshore Derivative Instruments (ODIs, which are also known as participatory notes or ...
The TRADE

GFI and ICAP take stakes in CCORP to develop clearing service for OTC derivatives

Inter-dealer brokerage firms GFI Group and ICAP have joined forces with The Clearing Corporation of Chicago to develop clearing services for over-the-counter (OTC) derivative instruments, including ...
moneycontrol.com

Sebi clarifies, FPIs only barred from issuing ODIs with derivatives as underlying

Sebi has clarified that FPIs not not prohibited from issuing ODIs like P-notes, but they have only been barred from issuing ODIs with derivative instruments as underlying. Market regulator Sebi has ...
Business Line

AIFs can now issue offshore derivative instruments from Gift IFSC

The market for offshore derivative instruments (ODIs) at Gift IFSC may get a fillip with non-bank entities allowed to issue such instruments. Also read:RBI breather for lenders on AIF investments Such ...
The Financial Express

FPIs instruments with derivatives as underlying assets barred by SEBI

Depositories have to put appropriate systems, procedures, and mechanisms in place within five months on the circular. (Image/PTI) The Securities and Exchange Board of India (SEBI) has barred foreign ...
Mint

Sebi’s regulatory revisions: Burden for some but relief for most

Sebi’s new asset class aimed at higher-risk investors should help meet India’s growing demand for sophisticated investment options. The Securities and Exchange Board of India (Sebi) made a slew of ...