...
- Trade Date (35): effective date of the sink payment
- Settlement Date (37): payment date of the sink payment
- Units (40): absolute value of the change in par
- For example, if a sink payment were bringing a position from 1,000,000 to 980,000, the close should be booked with Units = 20,000
- Price (45): same as the open price
- Closing at the open price (cost) ensures no price-based gain/loss is realized on the sink payment (you will see realized gain/loss based on movement in the ILB index ratio)
Valuation
Assuming nominal clean prices are used, valuation will be calculated correctly as a function of par value, price, inflation, and interest. These individual components are also broken out in Accounting for more granular analysis.
...