ISDA has responded to the European Financial Reporting Advisory Group’s (EFRAG) invitation to comment on the EFRAG’s Assessment on Prepayment Options with Negative Compensation, and requests EFRAG to urgently support the EU endorsement of the International Accounting Standards Board’s (IASB) IFRS 9 amendments. The objective of the amendment is to address the classification of particular financial assets with prepayment options when applying IFRS 9 Financial Instruments. More precisely, this issue addresses the situation in which the party that exercises an option to prepay a financial asset could receive a compensation payment from the other party. This is referred to as negative compensation.
Documents (2) for ISDA Responds to EFRAG on Prepayment Options with Negative Compensation
Latest
ISDA Publishes ISDA SIMM® Methodology, Version 2.8+2512
Following the 2026 primary calibration exercise, ISDA is pleased to publish SIMM® version 2.8+2512. This version of the ISDA SIMM has updates that are based on the full recalibration of the model using historical data up to 31 December 2025....
ISDA Treasury Forum: Scott O'Malia Opening Remarks
ISDA Treasury Forum June 11, 2026 Opening Remarks Scott O’Malia, ISDA CEO Hello and welcome to the ISDA Treasury Forum. I’d like to start by thanking CME Group for working with us once again to make this event happen...
Launch of US Treasury Repo Market Indicators
ISDA has launched the ISDA-Actrix US Treasury Repo Market Clearing Indicators in collaboration with Actrix. The indicators illustrate central clearing adoption in the US Treasury repo market. Sponsored cleared repo volumes are used as a proxy to monitor client participation...
ISDA-Actrix US Treasury Clearing Indicators
This report provides indicators that illustrate central clearing adoption in the US Treasury repo market. Sponsored cleared repo volumes are used as a proxy to monitor client participation in central clearing, the key objective of the Securities and Exchange Commission's...