Glossary

Every term between trade and settlement.

BCBS SCO60 Cryptoasset Capital Treatment

Basel Committee standard classifying bank cryptoasset exposures as Group 1a, 1b, or Group 2 (1,250% risk weight) — determining whether positions are capital-efficient or balance-sheet intensive.

Bond Accrual Accounting

Bond accrual accounting is the controlled workflow that connects coupon accruals, clean-to-dirty price math, settlement cash, premium or discount treatment, and accounting records.

Broker Dealer Clearing Connector

A broker dealer clearing connector ingests clearing-firm activity, normalizes accounts and instruments, monitors settlement state, and preserves the audit trail used for reconciliation, books and records, and reporting inputs.

Broker-Dealer Audit Trail

The immutable, chronologically linked record of every trade lifecycle event — from order receipt through settlement — maintained to satisfy SEC Rules 17a-3 and 17a-4, FINRA clock synchronization requirements, and CAT reporting obligations.

Broker-Dealer Compliance Technology

The software layer that enables broker-dealers to meet SEC and FINRA regulatory obligations — books and records, net capital, supervisory controls, and audit trail — through automation rather than manual processes.

Broker-Dealer Net Capital Rule

The SEC rule requiring broker-dealers to maintain minimum liquid net capital at all times, calculated under either the Basic Method or the Alternative Method, to support orderly operations and customer protection.

Brokerage API Post Trade

Brokerage API post trade integration turns API orders, fills, journals, transfers, and account events into a controlled operating record with mapping, status, exceptions, reconciliation, and evidence.

Buy-Side Post-Trade Operations

The buy-side workflow that transforms block trade executions into settled, reconciled account positions — covering allocation, affirmation, multi-custodian reconciliation, and IBOR shadow accounting under T+1 compression.