Then, moreover, it depends what underlying contracts you're talking about. (money.stackexchange.com)
Derivatives must come onto the balance sheet for regulatory purposes, revealing leverage increases / decreases, counterparty risk, overall sensitivity to the factors underlying the contracts. (alephblog.com)
For example, the terms of the contract may provide for an adjustment in the number of contracts held by each party with a long or short position in a security future, or for an adjustment in the number of shares or units of the instrument underlying each contract, or both. (nfa.futures.org)