WAC 284-13-950. Documentation requirements

An insurance company must maintain all documentation and records relating to each derivative transaction, such as: (1) The purpose or purposes of the transaction; (2) The assets or liabilities to which the transaction relates; (3) The specific derivative instrument used in the transaction; (4) For over-the-counter derivative instrument transactions, the name of the counterparty and the market value; and (5) For exchange traded derivative instruments, the name of the exchange and the name of the firm that handled the trade and the market value.