Disclosures for LIBOR Transition

Need assistance meeting new SEC expectations?

LIBOR may no longer be a benchmark rate by the end of 2021. In a statement during the summer of 2019, the SEC staff encouraged entities to prepare for transition away from LIBOR and to provide disclosures about those transition plans and related risks. Market participants should include items such as:

  • The type and number of impacted instruments.
  • The status of transition efforts to date.
  • Related risks the entity will manage throughout the interim period.

Market participants are encouraged to provide investors with candid disclosures addressing the above issues, and these disclosures will require new information. For assistance, schedule a call with a member of Chatham's team.

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Chatham Hedging Advisors, LLC (CHA) is a subsidiary of Chatham Financial Corp. and provides hedge advisory, accounting and execution services related to swap transactions in the United States. CHA is registered with the Commodity Futures Trading Commission (CFTC) as a commodity trading advisor and is a member of the National Futures Association (NFA); however, neither the CFTC nor the NFA have passed upon the merits of participating in any advisory services offered by CHA. For further information, please visit chathamfinancial.com/legal/notices/.

Transactions in over-the-counter derivatives (or “swaps”) have significant risks, including, but not limited to, substantial risk of loss. You should consult your own business, legal, tax and accounting advisers with respect to proposed swap transaction and you should refrain from entering into any swap transaction unless you have fully understood the terms and risks of the transaction, including the extent of your potential risk of loss. This material has been prepared by a sales or trading employee or agent of Chatham Hedging Advisors and could be deemed a solicitation for entering into a derivatives transaction. This material is not a research report prepared by Chatham Hedging Advisors. If you are not an experienced user of the derivatives markets, capable of making independent trading decisions, then you should not rely solely on this communication in making trading decisions.