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Matrix-based IAS 39hedge accounting

This paper outlines a method that facilitates IAS 39 hedge accounting. Thekey element is the representation of hedging instruments by an allocationmatrix. Giel Halberstadt’s method can easily be applied in any commodity orfinancial trading company

Unearthing energy

As high natural gas prices continue to be the largest and ever-increasing cost for oil sands operations, the best hedge is a gasification strategy, says Catherine Lacoursiere

Joined-up risk assessment

The nature of risk is changing. Energy companies, well-skilled in managing market risk and operational risks, may now need to adopt a new stance towards risk management, write Rohit Bhapkar, Roland Rechtsteiner and John Stroughair

Convergence in Atlantic Basin coal

Atlantic Basin OTC coal trading is the envy of US and Asian markets, but until recently it was missing the key component of OTC contracts. But trading in globalCOAL's Atlantic products has taken off dramatically since the end of 2005, writes Stephen Doyle

A question of priority

The US Energy Policy Act of 2005 calls for a review of existing power dispatch methods. But replacing today's regional methods with a one-size-fits-all plan throws up many concerns, writes Richard McMahon

Taking stock of SOX

Sarbanes Oxley has wide-ranging implications for US power companies on how they use, and record their use of, market data, writes Sandy Fielden

CDM structures mature

Buyers and sellers in the clean development mechanism market now have a broader range of pricing structures at their disposal. Oliver Holtaway investigates

Canada opens its borders

A change in regulation allowing investors to hold more debt issued by non-Canadian entities has proved a fillip to the country's bond markets. Nadia Damouni looks at how the credit markets in Canada are evolving

CDS boost for pension funds

Pension fund managers have traditionally shied away from using credit derivatives. But in the current climate of ultra-narrow spreads, trying to outperform the market without using credit default swaps could prove to be a major handicap, as Sarfraz Thind…

The great rating debate

A conference in Paris exposed some criticism of the way the rating agencies function. Issuers and investors feel the industry suffers from a lack of competition which has harmed service levels. Sarfraz Thind reports

Raman Kalra

The director of Fitch Ratings' credit products group in New York tackles some of the hot issues surrounding private equity structured finance

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