Although there are no explicit reporting requirements, RTOs should consider disclosing elements of transactions that would otherwise be required. For example, if any financial instruments are accounted for as leases or derivatives, the RTO should refer to the disclosure requirements in those areas. In addition, the accounting for the Open Access Transmission Tariff (OATT) may create regulatory assets or liabilities that require certain levels of disclosures (see UP 21.17). In addition, managing transmission assets or investing in the RTO markets create operational and financial risks and uncertainties that reporting entities may believe are significant and should be disclosed.