One arrangement can create several kinds of records
A spot purchase, a futures-side collateral movement, a settlement payment and a financing invoice do not become one type of evidence because they belong to the same research folder. An account may show a cash debit while another document describes a payment that has not occurred. This register helps label those differences before anyone tries to discuss the outcome of a cash-and-carry arrangement.
It is an evidence inventory for supplied records. It does not construct a trade, estimate a spread, promise convergence or calculate expected profit. Each amount retains its asset, state, kind and supporting reference. You can finish the inventory here without joining a channel or giving the worksheet access to an account.
Use three states without promoting one into another
Posted means your supplied record documents a movement by the stated observation time. An obligation is a separately documented amount or condition that has not been entered as a posted movement in this report. Unknown marks a missing amount. These are worksheet categories, not accounting standards or conclusions about legal enforceability.
A due date passing does not turn an obligation into a payment. Likewise, a row saying fee without an amount does not establish that the charge was zero. If you later obtain the posting, update the evidence deliberately: replace or reconcile the obligation in your source process, retain its history, and give the actual posted record its own unambiguous identity. Do not include both as two settled costs.
Separate collateral movement from a settlement result
CME describes a performance bond as a deposit supporting performance against potential losses, with requirements that can change. Its mark-to-market explanation separately describes daily settlement and the resulting account adjustments. Those distinctions justify keeping collateral movement and settlement in separate rows; they do not establish the rules of any unnamed crypto venue.
A collateral transfer may move resources between places you control. Within a single wallet it can be a debit; across a broader scope it may have another side. This worksheet deliberately has no cross-wallet consolidation or economic-expense total. Record the side your evidence actually describes. A negative collateral entry is not automatically a fee, a loss or a permanent consumption of funds.
Sources: CME Clearing — Performance bond practices, CME Group — Mark-to-Market.
Name the evidence category before entering a number
The spot_principal category can hold a cash leg or an asset leg, with each asset kept separate. The collateral_transfer category records the supplied transfer side. Settlement records an observed settlement amount. Fee and financing hold documented charges, credits or still-unknown cost items. A positive sign means a credit in the scope you selected; a negative sign means a debit.
These categories do not infer why a platform moved funds. Use a short saved-reference label that leads back to the relevant statement or terms in your own records. Do not paste account identifiers, credentials or whole private documents into the form. If the source cannot distinguish a transfer from a charge, leave the interpretation unresolved outside the posted classification.
A small worked register shows why one total is misleading
The synthetic example has a posted USD spot debit of 5000, a posted USD collateral debit of 600 and a posted USD settlement credit of 40. It also has a 12 USD financing obligation due on 23 October, an unknown USD fee and a separate 0.1 BTC credit. These are invented entries, not a statement from a real venue or a description of a complete position.
The exported known subtotals remain separate by state, asset and kind. In particular, the obligation is not deducted from a posted group, and BTC is not added to USD. The missing fee leaves an explicit unknown row. A reader could mechanically add some numbers, but that would not make them a verified cost, account balance or investment return.
| DEMO row | State | Amount | Evidence boundary |
|---|---|---|---|
| Spot cash leg | posted | -5000 USD | Recorded debit only |
| Collateral side | posted | -600 USD | Not automatically an expense |
| Settlement | posted | +40 USD | Supplied payment record |
| Financing | obligation | -12 USD | Unposted; due 2026-10-23 |
| Fee | unknown | unknown USD | No zero assumption |
| Spot asset leg | posted | +0.1 BTC | Separate asset; not USD |
Use the Toronto record date without rewriting the instant
The first example timestamp is 2026-10-20T01:00:00Z. It falls on 19 October in America/Toronto. The worksheet preserves the original timestamp and UTC representation, then derives that Toronto date using the named time zone. Copying the UTC file date into the local-date column would associate the row with the wrong day in this chosen journal convention.
The convention is explicit, not universal: a broker statement or tax process may use a different date basis. This resource does not decide the legally applicable date. Keep the original instant so another reviewer can reconstruct your choice. A date-only obligation is not given an invented execution time, and a timestamp after the chosen as-of observation is rejected.
Check CAD reference coverage separately from the cash evidence
The Bank of Canada states its daily rates as Canadian dollars per unit of the foreign currency and describes them as indicative averages. Its daily publication normally occurs on business days by 16:30 ET, with possible delays. That source supports recording a rate date and direction; it does not supply an executable conversion price or authenticate your transaction.
For a posted USD row, the register looks for a matching Toronto date, CAD_per_USD direction and a saved reference label. A missing entry remains missing; a rate from a different date is marked mismatched instead of silently carried forward. The example collateral row intentionally uses 20 October beside a 19 October Toronto movement. No rate value, converted amount or CAD grand total is calculated.
Sources: Bank of Canada — Daily exchange rates.
A reference label is not a valuation method
An asset code such as BTC or USDT does not become USD because another row uses dollars. A rate-source label must refer to that exact asset and direction. Do not invent a Bank of Canada observation for an asset it does not publish. This tool checks only your supplied metadata; even an aligned result leaves the rate value, source authenticity and appropriate valuation method unverified.
For a CAD-denominated posted row, no foreign-exchange reference is needed by this worksheet. For an unposted obligation, it does not request a historical transaction valuation: the future posting and the relevant reference date are still unknown. This prevents a current reference date from being presented as evidence about a future cash movement. It is not a Canadian tax calculation.
Export the gaps as carefully as the known amounts
Duplicate IDs are rejected so that repeated source rows cannot inflate a subtotal. A known zero remains an explicit zero, while a group with only unknown amounts has an unknown subtotal. The integer-based decimal arithmetic retains up to twelve input decimal places without rounding away a small fee. Signs and source fields stay visible in the CSV.
The export includes original timestamps, derived Toronto dates, due dates and reference checks. Spreadsheet-like text is protected against formula interpretation. Editing any field removes the old result until you inspect again. Keep the report with your original evidence and review unresolved costs before interpreting any outcome; the optional English-language Telegram offer is separate from completing this register.
Worked examples
Example 1
Invented rows and references; no real trade or rate claimed.
Inspect example inputs and expected results
{
"as_of": "2026-10-20T21:00:00Z",
"rows": "id|state|kind|asset|amount|timestamp|due_date|evidence_ref|rate_date|rate_pair|rate_ref\nspot-A|posted|spot_principal|USD|-5000|2026-10-20T01:00:00Z||DEMO debit A|2026-10-19|CAD_per_USD|DEMO dated reference A\nmargin-A|posted|collateral_transfer|USD|-600|2026-10-20T01:05:00Z||DEMO transfer A|2026-10-20|CAD_per_USD|DEMO reference with wrong date\nsettlement-A|posted|settlement|USD|40|2026-10-20T18:00:00Z||DEMO settlement A|||\nfinance-A|obligation|financing|USD|-12||2026-10-23|DEMO terms A|||\nfee-A|unknown|fee|USD|||||||\nasset-A|posted|spot_principal|BTC|0.1|2026-10-20T01:00:00Z||DEMO asset credit A|||"
}Expected result
{
"unposted_count": 2,
"unknown_amount_count": 1,
"first_toronto_date": "2026-10-19",
"collateral_rate_status": "reference_date_mismatch",
"cad_total": null,
"profit": null
}Questions about the method
Does a negative subtotal measure the cost of the arrangement?
No. Principal and collateral may be movements rather than expenses. The register preserves kinds and states instead of producing an economic-cost total.
Can a passed due date make the obligation posted?
No. Only supplied posting evidence can support that new classification.
Is an aligned reference check a CAD valuation?
No. It checks date, direction and reference presence. There is no rate-value input or conversion calculation.
Primary sources and scope
- CME Clearing — Performance bond practicesChecked 2026-10-20. Performance bond is a deposit; requirements can change. Only this distinction is used, not a specific crypto-venue requirement.
- CME Group — Mark-to-MarketChecked 2026-10-20. Separates daily settlement procedures and account adjustments. No settlement schedule or model is transferred to another product.
- Bank of Canada — Daily exchange ratesChecked 2026-10-20. Indicative averages, CAD per foreign unit, business-day publication by 16:30 ET with possible delay. No actual rate value is preloaded.
Examples explain a method. They do not predict prices or establish where a trading service is available. Check the named source before relying on future schedules.