tres-asc845-swap-reprice-skill

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).

Variable keys and nested input fields MUST use camelCase (e.g. timestamp_Gte, not timestamp_gte).

Prerequisites

• TRES Finance MCP connection (user-tres-finance)
• The user must specify:
  1. Target ERP account — the clearing account to zero out (e.g. "Swaps Clearing Account", NS #818)
  2. Transaction scope — either a date range (timestamp_Gte / timestamp_Lte) or specific tx hashes
  3. Confirmation — user must approve before mutations are executed

Workflow

Step 1: Gather Parameters

Ask the user for:

• Target ERP account name or ID (the clearing account)
• Date range OR list of transaction hashes
• Activity tags (optional) — filter to only transactions with specific classification activities (e.g. "STAKING LOCKUP", "SWAP"). None, one, or many may be selected. If omitted, all activities are included. Use tx_Classification_Activity_In on the TRES query.
• Currency (default: USD)
• Whether to run in dry-run (preview only) or execute mode

Step 2: Query Subtransactions

Use the TRES subTransaction query to fetch all subtransactions in scope. Include these fields:

{
  id
  amount
  balanceFactor
  timestamp
  fiatValue
  isManualFiatValue
  belongsTo { id name }
  asset { assetClass { symbol } }
  tx { id identifier classification { activity } }
  flowRule {
    ruleName
    integrationAccount { name value }
  }
}