I’m not familiar with GC for stocks and such trades, but just looking at the 
form of the debits/credits I would hazard the guess that:

Imbalance-CAD 800.00

should be:

Trading:CURRENCY:USD 800.00

instead.

I’m basing this guess on how I see other Trading account related transactions 
balanced by GC.

The fact it used Imbalance-CAD might indeed be a bug.

Does it accept you changing the Imbalance split accordingly? (the two CURRENCY 
splits should be opposite dr/cr of each other)

Regards,
Adrien

> On May 14, 2020 w20d135, at 10:16 PM, Jim DeLaHunt <[email protected]> 
> wrote:
> 
> I did a curious stock transaction, and I'm having trouble when I record this 
> transaction in GnuCash 3.10.
> 
> I bought some shares of a fund, DLR.U, which trades in US Dollar prices on 
> the Toronto Stock Exchange. I exchanged those shares for an identical 
> quantity of shares in that fund with a different name, DLR, which trades in 
> Canadian Dollar prices on the Toronto Stock Exchange. The purpose was to 
> exchange US dollars for Canadian dollars at lower cost, via the so-called 
> Norbert's Gambit <https://wealthsavvy.ca/norberts-gambit-questrade/>.
> 
> The basic idea of Norbert's Gambit is that if the same security trades in one 
> market in one currency, and also in a second market in a second currency, 
> then the ratio between the two prices will always be close to the market 
> currency exchange rate. If the prices ever diverge, this becomes an arbitrage 
> opportunity: buy shares on the first market in the first currency, sell the 
> same quantity shares on the second market for the second currency, convert 
> funds back to the first currency in the conventional foreign exchange market, 
> and profit. The net number of shares at the end of the transaction is zero. 
> The DLR/DLR.U fund was created to facilitate Norbert's Gambit, but the same 
> technique is possible with any stock which is traded in multiple liquid 
> markets in multiple currencies.
> 
> I had no trouble recording my purchase of DLR.U, in US dollars, in the US 
> Dollar-denominated brokerage account. I just followed the instructions in the 
> GnuCash Guide, 9.5. 
> <https://gnucash.org/viewdoc.phtml?rev=3&lang=C&doc=guide>/Buying Shares 
> <https://gnucash.org/viewdoc.phtml?rev=3&lang=C&doc=guide>/.
> 
> The problem was recording the moving of the DLR.U shares to DLR, in Canadian 
> dollars, in a Canadian Dollar-denominated brokerage account. I started off by 
> following the instructions for a stock split in the GnuCash Guide, 9.10.2. 
> /Moderately Complex Stock Merger/ 
> <https://gnucash.org/viewdoc.phtml?rev=3&lang=C&doc=guide>. I took the 
> example of SBC shares turning into ATT shares plus cash, and changed it to 
> have DLR.U shares exchange for an equal number of DLR shares.
> 
> The transaction I entered was this (simplified a bit from my actual numbers):
> 
> *Account*     *Shares*        *Price*         *Buy*   *Sell*
> Brokerage CAD:ETF:DLR         200     14.00   2,800.00        
> Brokerage USD:ETF:DLR.U       -200    10.00   
>       2,000.00
> 
> That is, move out 200 shares of the US-dollar DLR.UR, at the share price at 
> which I bought them, and bring in 200 shares of the Canadian-dollar DLR, at 
> the share prices they were at when I bought the DLR.U.  That's pretty much 
> what the real-world journal transfer of shares in my brokerage account was 
> like.
> 
> I expected that GnuCash would add in TRADING:FUND splits to balance the 
> quantity of DLR and DLR.U shares in the transaction. I expected to see:
> 
> *Account*     *Shares*        *Price*         *Buy*   *Sell*
> Brokerage CAD:ETF:DLR         200     14.00   2,800.00        
> Trading:FUND:DLR.U    200
>       10.00
>       2,000.00
>       
> Brokerage USD:ETF:DLR.U       -200    10.00   
>       2,000.00
> Trading:FUND:DLR      -200    14.00   
>       2,800.00
> 
> What I got was that, plus a Trading:CURRENCY:CAD split that was not motivated 
> by anything, and then an Imbalance-CAD split to balance the 
> Trading:CURRENCY:CAD split:
> 
> *Account*     *Shares*        *Price*         *Buy*   *Sell*
> Brokerage CAD:ETF:DLR         200     14.00   2,800.00        
> Trading:FUND:DLR.U    200     10.00   2,000.00        
> Trading:CURRENCY:CAD  
>       
>       800.00  
> Brokerage USD:ETF:DLR.U       -200    10.00   
>       2,000.00
> Trading:FUND:DLR      -200    14.00   
>       2,800
> Imbalance-CAD         
>       
>       
>       800
> 
> I will observe that the Trading:CURRENCY:CAD split amount is exactly the 
> difference between the ETF:DLR amount and the FUND:DLR.U amount, if you 
> disregard that one is in CAD and the other is in USD. It makes me suspicious 
> that GnuCash doesn't know how to handle a multi-currency stock swap 
> transaction.
> 
> Should there be a way to record this transaction correctly in GnuCash? If so, 
> what do I do?
> 
> Or, is this a limitation in GnuCash? If so, I should file a bug about it.
> 
> I am running GnuCash 3.10 on macOS 10.16.5. I have trading accounts enabled.
> 
> I have not found anything about Norbert's Gambit or this kind of 
> multi-currency stock transaction in the documentation, the mailing list 
> archives, the bug database, or the wiki.
> 
> Best regards,
>       —Jim DeLaHunt, software engineer, Vancouver, Canada


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