ARM 6.6.4025. INSURER DOCUMENTATION REQUIREMENTS

(1) An insurer shall maintain documents and records relating to each derivative transaction, including: (a) the purpose of the transaction; (b) the assets or liabilities to which the transaction relates; (c) the specific derivative instrument used in the transaction; (d) for over-the-counter derivative instrument transactions, the name of the counterparty and the market value; and (e) for exchange traded derivative instruments, the name of the exchange and the name of the firm that handled the trade and the market value.