Equity derivatives disclosure rules unclear after US court ruling

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Disclosure rules in the US for total return swaps remain uncertain after a judge presiding over a potentially landmark case decided against ruling on the contentious issue.

Adjudicating on the lawsuit filed by Florida-based railroad and transportation company CSX Corporation against two hedge fund investors, the London-based Children's Investment Fund (TCIF) and Cayman Islands-headquartered 3G Capital Partners, judge Lewis Kaplan of the US District Court for the Southern District of New York

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