a changing landscape

Derivatives debate

The requirement for companies to mark to market derivatives they use in their hedging activities is set to alter appreciably the landscape in which hedge fund managers who trade in and profit by derivatives products operate.

The EU requirement that EU-listed companies mark derivatives at ‘fair value‘ and take changes in valuation into account in their profit and loss accounts comes as a result of a number of International Accounting Standards due to take effect over the coming two years.

Perhaps t

To continue reading...

You need to sign in to use this feature. If you don’t have a Risk.net account, please register for a trial.

Sign in
You are currently on corporate access.

To use this feature you will need an individual account. If you have one already please sign in.

Sign in.

Alternatively you can request an indvidual account here: