PT - JOURNAL ARTICLE AU - Alan Blankley AU - Reinhold P Lamb AU - Richard Schroeder TI - Compliance with SEC Disclosure Requirements About Market Risk AID - 10.3905/jod.2000.319121 DP - 2000 Feb 29 TA - The Journal of Derivatives PG - 39--50 VI - 7 IP - 3 4099 - https://pm-research.com/content/7/3/39.short 4100 - https://pm-research.com/content/7/3/39.full AB - The SEC recently introduced a new regulatory requirement that firms should provide more complete disclosure of their activities involving derivatives. For example, they must now report more complete information about the accounting treatment of their derivatives positions, as well as both quantitative and qualitative information about market risk exposure of sensitive instruments. This article describes the new reporting requirements and provides an overview of how major firms have responded in their initial submissions.