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.

Derivatives allow trading of assets without owning them, useful for hedging or speculation. Leverage in derivatives can control large assets with less cash, but increases risk. Derivatives provide ...

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 ...