Electrical computer system processing architecture for equitable assignment of improvements

An electronic trading system comprising:

• a store for storing trade requests provided by a first party and a second party;
• and
• a matching engine coupled to the store, the matching engine configured to:
• identify a trade between the first party and the second party from the stored trade requests;
• calculate a match price and a mark-to-market price for the trade;
• determine that a stored value that represents an accumulated difference between match prices and mark-to-market prices of a plurality of previous trades between the first party and second party exceeds a predetermined threshold;
• and
• calculate a settlement price for the trade by adding a predetermined number of pips to the match price for the first party.

A non-transitory computer implemented storage medium, having machine-readable instructions stored therein, that when executed by at least one processor, cause the at least one processor to:

• match orders between counterparties;
• assign a mid-price and a mark-to-market price to each matched order;
• form a profit and loss position between the counterparties based on an accumulated difference between a mid-price and a mark-to-market price for a plurality of previously matched orders between the counterparties;
• and
• when the profit and loss position exceeds a predetermined threshold, set a profit and loss flag that a price improvement should be applied to future trades between the counterparties to a party of the counterparties that has an accumulated loss position in the profit and loss position.