ASC 845 Swap Repricing Skill

Purpose

Implements equal-value exchange under ASC 845 (Nonmonetary Transactions) for swap transactions in TRES Finance. In a simultaneous swap, the fair value of the asset surrendered (outflow) is the best evidence of the fair value of the asset received (inflow). This skill reprices inflow legs to match outflow legs so that clearing accounts net to zero.

When to Use

• A swaps/trade clearing account has a non-zero residual after month-end
• User wants to apply ASC 845 to a population of swap transactions
• User says "setBatchUseCounterpartyFiatValue" or similar

MCP Server

All GraphQL calls use the user-tres-finance MCP server (execute tool).