17 CFR 210.12-13C – Open swap contracts
Col. A | Col. B | Col. C | Col. D | Col. E | Col. F | Col. G | Col. H |
---|---|---|---|---|---|---|---|
Description and terms of payments to be received from another party 1 2 3 | Description and terms of payments to be paid to another party 1 2 3 | Counterparty 4 | Maturity date | Notional amount | Value | Upfront payments/receipts | Unrealized appreciation/ depreciation.5 6 7 |
1 List each major category of swaps by descriptive title (
Terms Used In 17 CFR 210.12-13C
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- Contract: A legal written agreement that becomes binding when signed.
- Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
2 Swaps where description, counterparty, or maturity dates differ shall be listed separately within each major category.
3 Description should include information sufficient for a user of financial information to understand the terms of payments to be received and paid. (
4 Not required for exchange-traded or centrally cleared swaps.
5 Indicate by an appropriate symbol each investment which cannot be sold because of restrictions or conditions applicable to the investment.
6 Indicate by an appropriate symbol each investment whose value was determined using significant unobservable inputs.
7 Columns G and H shall be totaled and shall agree with the total of correlative amount(s) shown on the related balance sheet.