Unrealised gains out of their hands


Derivatives businesses could find a huge chunk of their profits fenced away if bank supervisors and accountants go ahead with plans they’ve been quietly discussing for the past six months. Supervisors fear new accounting standards on the classification of financial instruments will result in more complex and illiquid assets being reported at fair value through the income statement – changes in value will be recognised as profits or losses, in other words – and, as a result, they are pushing for

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