191—49.4 (511) Documentation requirements. An insurer shall maintain documentation and records relating to each derivative transaction transacted pursuant to Iowa Code section 511.8(22) including, but not limited to:
	  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 counterparty exposure amount calculated not less than quarterly; and
	  5. 	 For exchange traded derivative instruments, the name of the exchange and the name of the firm that handled the trade.