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German firm Bruckhaus Westrick Stegemann has announced the closure of its Tokyo office. The office had been staffed by a single German lawyer since it opened in 1990.

Franz Nauschnigg, capital markets adviser to the Austrian minister of finance, talks to Graham Field

Millar Wyslobicky Kreklewetz, Toronto

Filion, Wakely & Thorup, Toronto

McCarthy Tétrault, Toronto and London

Economic reform is beginning to reach into the Argentine provincial governments. Esteban A Mancuso of White & Case, New York, discusses ways the provinces could solve their financing difficulties

Until now, investments made by Spanish Collective Investment Institutions (IICs) in derivatives were regulated by the provisions of the Order of July 6 1992. This rule allowed such institutions to invest in derivatives traded on organized secondary markets both in Spain and in other countries.

In August a government committee published its report on the proposed reorganization of Finnish government financing institutions.

The Hungarian Ministry of Justice has introduced a bill for a new Law on Economic Associations (Companies Act). The planned law would serve the purpose of further harmonizing Hungarian company law with EU rules by establishing western standards. Furthermore, the experience of the past few years has confirmed the need for a new law. Since the Companies Act came into force on January 1 1989, the law has been shown to have numerous loopholes and to be wide open to abuse. The bill attempts to address these faults.

In 1994, the Danish Consumer Ombudsman, after consultations with the Bankers' Association, issued ethical guidelines for financial institutions' advice to individual customers.