Derivatives are financial products that derive their value from the price of an underlying asset. Derivatives are often used by traders as a device to speculate on the future price movements of an ...

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.

Somer G. Anderson is CPA, doctor of accounting, and an accounting and finance professor who has been working in the accounting and finance industries for more than 20 years. Her expertise covers a ...

Financial derivatives are a form of secondary investment, involving a derivative of an underlying security to provide contracts with specific terms including fixed values or fixed time periods.

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 ...

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 ...