Patent ID: 8694408

Claim:
A non-transitory machine-readable medium having machine executable instructions stored thereon that, when executed by one or more processors, direct the one or more processors to perform a method comprising: receiving data regarding a sale, by a first entity to a second entity, of a security comprising: (i) a post-paid forward contract which obligates the second entity to purchase a fixed number of shares of stock of the first entity and (ii) debt of the first entity; receiving data regarding the purchase, by the first entity from the second entity, of a prepaid forward contract which obligates the second entity to deliver to the first entity a variable number of shares of stock in the first entity; and calculating a number of shares underlying the pre-paid forward contract by averaging a trading price of the stock of the first entity over a predetermined period of time prior to maturity of the pre-paid forward contract; and recording the calculated number of shares underlying the pre-paid forward contract and the data regarding the purchase, by the first entity from the second entity, of the prepaid forward contract.