Supra-national regulator the European Securities and Market Authority has written to the European Commission to ask for a single Europe-wide definition of a derivative or derivative contract.

The European Securities and Markets Authority has requested clarity on the definition to ensure consistent application across member states. Following industry lobbying, the European Securities and ...

A derivative is a financial contract whose value is “derived” from another security, such as a stock, bond, commodity, currency or a market index. The most common types of derivatives are options, ...

European companies have been struggling to implement EMIR, which requires them to report all derivative contracts from February 12, amid widespread confusion and culminating in the European Securities ...

The Financial Accounting Standards Board has issued an Accounting Standards Update to calm years of confusion over when contracts must be treated as derivatives. The move seeks to bring clarity for ...

Derivatives offer a tool to mitigate financial risk by hedging against adverse price movements. Investors use derivatives to control large asset amounts with minimal investments, amplifying gains but ...

Market participants have advised Europe’s securities watchdog to keep the specifications for deciding which OTC derivatives can be cleared as broad as possible to avoid circumvention of new ...

The Finance Bill, 2026 introduces a clear definition of “commodity derivative” in the Income-tax Act, 2025. This aligns the new law with existing tax provisions and removes ...