Function fra_records 

fn fra_records<R: Scalar>(
    fra: &ForwardRateAgreement,
    view: &PricingView<'_, R>,
) -> Result<Records, PricingError>

A FRA’s settlement as one Settlement row, paid on the accrual start, its pv the FRA’s value; no row once the start has passed, as npv reads it. amount is the settlement in the contract’s own terms (long the rate), so its sign is the rate against the strike and direction carries the side.