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ESG-Linked Bonds, Loans Eyed for Derivatives Accounting Relief

Companies that borrow money with interest rates tied to meeting greenhouse gas emissions targets or maintaining a diverse board won’t have to report these transactions using complex derivatives accounting rules under a proposal released Tuesday by US accounting standard-setters.

Ninth Circuit’s Case Filing System Used as Model for Judiciary

The federal judiciary’s administrative office is using the Ninth Circuit’s modernized case management system as a “model” and “testing ground” for its own project to update its own electronic filing program, the appeals court’s chief judge said.

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