Volume 3, No. 4


Diving Derivatives Disclosures: Numbers Behind The Noise:  Derivatives seem to be the only topic of financial conversation these days. However, few conversations focus on the fact that the level of disclosures in 1993 annual reports has substantially improved - due to SEC prodding and FASB guidance, more than likely. While it's not possible to divine all the effects that derivatives may yet have on our financial system, investors can use these disclosures to understand better what kind of risks companies are taking, and to determine how much derivatives exposure they want to stomach as equity owners. A survey of financial statement disclosures of over twenty top financial companies is presented here, and it shows some striking contrasts in the usage of derivatives and risk levels of major players.


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