RT Journal Article
SR Electronic
T1 Compliance with SEC Disclosure Requirements About Market Risk
JF The Journal of Derivatives
FD Institutional Investor Journals
SP 39
OP 50
DO 10.3905/jod.2000.319121
VO 7
IS 3
A1 Alan Blankley
A1 Reinhold P Lamb
A1 Richard Schroeder
YR 2000
UL https://pm-research.com/content/7/3/39.abstract
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.