Formålet med ændringerne er at lette situationer, hvor et derivat, der er udpeget som et sikringsinstrument, nyordnes fra en modpart til en central modpart som følge af lovgivning eller regler.
The objective of the amendments is to provide relief in situations where a derivative, which has been designated as a hedging instrument, is novated from one counterparty to a central counterparty as a consequence of laws or regulations.