Treasury management general ledger accounts in chart of accounts YCOA

[robertmcgaffic]

Can someone explain the difference between the use of two accounts in chart of accounts YCOA in SAP Treasury:

Derivative Assets
Derivative Value Balance

I have looked at the derivation rules that SAP has supplied and don't see a characteristics to differentiate between the two.

Both accounts are used with derivation rules that specify the product type and the company relationship in company code.

I know this is a very basic question but it has me stumped.   

How does one know from the product type whether the general ledger account for initial posting should be either Derivative assets or Derivative Value Balance. 

I have reviewed SAP Press's SAP Treasury and Risk Management 2nd edition and am unable to find the answer there.

GL account
12041000	Deriv Val Bal Uaff
12041200	Deriv Val Bal Consld
12041100	Deriv Val Bal NCsld

12042000	Deriv Assets Unaff
12042000	Deriv Assets Unaff
12042000	Deriv Assets Unaff