SelectedWorks @ Widener University Commonwealth Law School
Not a member yet
699 research outputs found
Sort by
Introduction—Status of the “Legal Residuum” Rule—Hearsay Evidence in Administrative Proceedings
Close-Out Netting & Set-Off Under U.S. Banking Insolvency Law
The huge role of U.S. banks in the derivatives industry means counterparties must understand the treatment of close-out netting and set-off for an insolvent bank by the Federal Deposit Insurance Corporation (FDIC). Close-out netting and set-off, both of which are typically provided under the ISDA Master Agreement, provide the most effective and efficient way to minimize credit risk with respect to the insolvency of a counterparty
Demystifying FAS 133 - Part 2
This is the second in a two-part series examining the U.S. accounting change. Last week\u27s article gave a general overview, this week the authors focus on hedge accounting
The 2002 ISDA Master Agreement Made Simple
The International Swaps and Derivatives Association published a new Master Agreement in December to replace the 1992 agreement. The new agreement represents the work of ISDA\u27s Documentation Committee, with over 100 different members reviewing earlier drafts and providing comments. The trade association has already arranged for netting opinions on the new agreement in 36 different jurisdictions