Derivatives

A derivative is a financial contract whose value is derived from the performance of underlying market factors, such as interest rates, currency exchange rates, and commodity, credit, and equity prices. Derivative transactions include an assortment of financial contracts, including structured debt obligations and deposits, swaps, futures, options, caps, floors, collars, forwards, and various combinations thereof.

Each quarter, based on information from the Reports of Condition and Income (call reports) filed by all insured U.S. commercial banks and trust companies as well as other published financial data, the OCC prepares the Quarterly Report on Bank Derivatives Activities. That report describes what the call report information discloses about banks' derivative activities.

See also Accounting

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Related News and Issuances

DateIDTitle
06/28/2021 NR 2021-70 OCC Reports First Quarter 2021 Bank Trading Revenue
03/23/2021 NR 2021-37 OCC Reports Fourth Quarter 2020 Bank Trading Revenue
12/16/2020 NR 2020-171 OCC Reports Third Quarter 2020 Bank Trading Revenue