Rolling Settlement rolls on

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The process began sometime ago and it is gathering momentum in recent days and yet to see the complete picture. First introduced by the National Stock Exchange, Rolling Settlement System is by far the most significant development on the Indian bourses. A move in the direction aimed at transforming the face of the India equity trading system.

The new T+5 rolling settlement is one in which trades outstanding at the end of the day will be settled (payments made for purchases or deliveries in case of sale of securities) on the following fifth working day. Thus, the net effect of the trades done on any day of the week, say Tuesday, will be settled on the same day of the following week, which will be the subsequent Tuesday.

As opposed to this, in a weekly settlement, the transactions made during any of the five trading days are squared up or purchases offset against sales, during the same settlement period. Only those transactions which are outstanding at the end of the last trading day are required to be settled by payments or deliveries or can be carried forward.

Hence in a rolling settlement system, you as an investors would receive the payments on the fifth day after the sale wherein in the weekly settlement, sale proceeds of transactions done on the first trading day are available on the 12th day and on the eighth day if the trade takes place on the last day of the trading cycle. Thus in a rolling settlement, payments are quicker than in the weekly settlements leaving investors benefit from increased liquidity.

But the other side of the coin is also true and you need to know. Suppose you default the settlement on the following fifth day. Then the payment get locked for another week. Another issue is that the traders willing to square up positions are in a hurry to do so leaving a particular stocks reach dizzy heights and fall back on the same day. This is one of the reasons day trading has become rampant on the bourses in the recent past.

But for various reasons you may find the rolling settlement system a welcome move. The system will go a long way in reducing transaction costs in the market, including narrowing the bid-ask spreads. It will also eliminate the need to synchronise the settlement dates on the National Stock Exchange and the Bombay Stock Exchange and ensure that the prices of the scrips are not contaminated with some time value of money.

In time to come you may find this T+5 settlement giving way to T+3 (as presently followed in US and UK), T+2 (as followed in German Stock Exchange) and finally to T+1 settlement. Time is not far away from rolling.

Karthik Raj

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