1.   Because the two companies carry a triple-A credit rating, they usually do not put up collateral for their derivatives positions.

2.   In the last month, both companies have given investors more information about their derivatives positions.

3.   The commission is expected to propose a more general set of rules in coming weeks about how companies report their derivatives positions.

4.   The growth of the charge was surprising because Neste indicated in October that the effects of the derivatives positions were under control and would be contained, analysts said.

5.   The losses swelled later due to the unwinding of derivatives positions.