Chinese companies are boosting hedges through foreign‑exchange derivatives, pushing outstanding forward contracts to record levels, as the yuan’s surge threatens to erode exporters’ overseas earnings.

Investors need greater disclosure of derivatives used for hedging activities at the companies in which they invest if they are to understand the corporations’ risk exposure, according to a new study.

The Financial Accounting Standards Board’s Emerging Issues Task Force has issued an accounting standards update on the effect of derivative contract novations on existing hedge accounting ...

A hedging transaction involves an investor's strategic position to mitigate the risk of loss by offsetting another investment. Learn more about risk management strategies.

Global foreign exchange (FX) derivatives reached $6.6trn in average daily turnover (ADT) in April 2025, roughly double its ...

The Simplify Interest Rate Hedge ETF offers active interest rate risk hedging via derivatives and high-quality fixed income. Learn more about the fund.

The Royal Mail Pension Plan has extended liability hedging in its portfolio by substantially boosting its use of swaps and gilt repurchase agreements, as it seeks to reduce risk in the scheme.

With U.S. pension plans generally behind the U.K. in terms of liability-hedging through the use of derivatives, there's a big opportunity for providers. Interest rate rises have led to falling ...

ETFs are not derivatives but may hold them to hedge risks or enhance strategies. Learn how most ETFs differ from derivatives despite some exceptions.

Recent changes to FASB’s standard for hedge accounting deliver to company finance teams new alternatives to account for their risk management activities that organizations may wish to explore.

On January 30, 2020, the Commodity Futures Trading Commission (“CFTC” or “Commission”) approved a proposed rule (the “Proposed Rule”) for new and amended regulations concerning speculative position ...