Amount handling is very simple in this business sector since it deals with one off payments. The money is remitted as soon as possible after receipt of the instruction and then there is normally nothing more to be done. So no need for liabilities.

When we are a bank in the payment chain, we may receive an amount less that the payment instruction amount, because the previous bank(s) in the chain may have deducted their fees. We need to use this Received amount to forward to the Beneficiary (or next Paying bank) and may have to deduct our own fees.

The original payment instruction amount remains unchanged and needs to be specified in the payment message along with the actually settled amount.