2458 18 jun sec SEC, CFTC Seek Public Comment to Further Clarify and Harmonize Derivatives Product Definitions US regulators seeking input on derivatives classification rules; relevant for groups with US operations but early-stage consultation with no imminent change. 4

2365 17 jun journal of accountancy FASB seeks comment on hedge accounting guidance US GAAP exposure draft on hedge accounting. Relevant if your group reports under US GAAP; less urgent for IFRS-reporting UAE entities. 4