ClaudeSuperPower

tres-asc845-swap-reprice-skill

Skill

Reprice swap transaction legs under ASC 845 (Nonmonetary Transactions) to ensure clearing accounts net to zero. Use this skill whenever the user wants to: reprice swaps, fix clearing account residuals, apply equal-value exchange to swap legs, run setBatchUseCounterpartyFiatValue, zero out a clearing

Install

git clone https://github.com/anthropics/claude-plugins-community.git ~/.claude/skills/tres-asc845-swap-reprice-skill

What is tres-asc845-swap-reprice-skill?

Reprice swap transaction legs under ASC 845 (Nonmonetary Transactions) to ensure clearing accounts net to zero. Use this skill whenever the user wants to: reprice swaps, fix clearing account residuals, apply equal-value exchange to swap legs, run setBatchUseCounterpartyFiatValue, zero out a clearing account, apply ASC 845, fix swap pricing mismatches, ensure no gain/loss on swaps, or close a month where a swaps/trade clearing account has a residual balance. Also trigger when the user mentions "counterparty fiat value", "swap repricing", "clearing account net to zero", or "equal value exchange".

What this can do

Capabilities declared in this component's own frontmatter — not inferred.

Inherit all session tools

Declares no tool restrictions — inherits every session tool

~150 tokens of context used while enabled, before you invoke anything

Documentation

README · ~5 min read

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

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