(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.