foxhunt/database/migrations/010_compliance_audit_trails.sql

-- 010_compliance_audit_trails.sql
-- SOX and MiFID II Compliance Audit Trail Implementation
-- Critical for production deployment - regulatory compliance

-- Enable required extensions
CREATE EXTENSION IF NOT EXISTS "uuid-ossp";
CREATE EXTENSION IF NOT EXISTS "btree_gin";

-- SOX Compliance: Trade Activity Audit Trail
-- Tracks all trading activities for Sarbanes-Oxley compliance
CREATE TABLE sox_trade_audit (
    id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
    trade_id UUID NOT NULL,
    user_id UUID REFERENCES users(id),
    session_id UUID,
    
    -- Trade Details (SOX Section 404 - Internal Controls)
    symbol VARCHAR(20) NOT NULL,
    side VARCHAR(10) NOT NULL CHECK (side IN ('BUY', 'SELL', 'SHORT', 'COVER')),
    quantity DECIMAL(18, 8) NOT NULL,
    price DECIMAL(18, 8),
    order_type VARCHAR(20) NOT NULL,
    time_in_force VARCHAR(10),
    
    -- SOX Financial Reporting Requirements
    trade_value DECIMAL(20, 8) NOT NULL,
    commission DECIMAL(10, 4),
    regulatory_fees DECIMAL(10, 4),
    net_amount DECIMAL(20, 8) NOT NULL,
    currency VARCHAR(3) NOT NULL DEFAULT 'USD',
    
    -- Timing and Status (SOX Section 302 - CEO/CFO Certification)
    order_timestamp TIMESTAMP WITH TIME ZONE NOT NULL,
    execution_timestamp TIMESTAMP WITH TIME ZONE,
    settlement_date DATE,
    trade_status VARCHAR(20) NOT NULL CHECK (trade_status IN ('PENDING', 'FILLED', 'PARTIAL', 'CANCELLED', 'REJECTED', 'EXPIRED')),
    
    -- Risk and Compliance
    risk_assessment JSONB,
    compliance_flags JSONB,
    position_limit_check BOOLEAN DEFAULT false,
    regulatory_approval_required BOOLEAN DEFAULT false,
    
    -- Audit Trail (SOX Section 404)
    created_at TIMESTAMP WITH TIME ZONE NOT NULL DEFAULT NOW(),
    updated_at TIMESTAMP WITH TIME ZONE NOT NULL DEFAULT NOW(),
    audit_version INTEGER DEFAULT 1,
    change_reason TEXT,
    
    -- Digital Signature for Integrity
    audit_hash VARCHAR(64) NOT NULL,
    
    CONSTRAINT positive_quantity CHECK (quantity > 0),
    CONSTRAINT valid_trade_value CHECK (trade_value != 0)
);

-- MiFID II Compliance: Transaction Reporting
-- European Markets in Financial Instruments Directive II compliance
CREATE TABLE mifid_transaction_report (
    id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
    trade_id UUID NOT NULL,
    
    -- MiFID II Article 26 - Transaction Reporting Fields
    trading_venue VARCHAR(100),
    instrument_id VARCHAR(50) NOT NULL,
    instrument_classification VARCHAR(10), -- EQTY, BOND, DERV, etc.
    isin_code VARCHAR(12),
    currency VARCHAR(3) NOT NULL,
    
    -- Price and Quantity (MiFID II RTS 22)
    price DECIMAL(18, 8),
    price_notation VARCHAR(10), -- MONE, PERC, YIEL, etc.
    quantity DECIMAL(18, 8) NOT NULL,
    quantity_notation VARCHAR(10), -- UNIT, MONE, etc.
    
    -- Venue and Counterparty Information
    execution_venue VARCHAR(100),
    venue_of_publication VARCHAR(100),
    country_of_branch VARCHAR(2), -- ISO 3166-1 alpha-2
    
    -- Investment Decision and Execution
    investment_decision_within_firm VARCHAR(20),
    execution_within_firm VARCHAR(20),
    client_identification VARCHAR(50),
    decision_maker_code VARCHAR(20),
    
    -- Best Execution (MiFID II Article 27)
    best_execution_venue VARCHAR(100),
    execution_quality_factors JSONB,
    price_improvement DECIMAL(10, 6),
    likelihood_of_execution DECIMAL(5, 4),
    likelihood_of_settlement DECIMAL(5, 4),
    
    -- Timing Requirements (MiFID II RTS 22)
    transaction_timestamp TIMESTAMP WITH TIME ZONE NOT NULL,
    publication_timestamp TIMESTAMP WITH TIME ZONE,
    reporting_timestamp TIMESTAMP WITH TIME ZONE NOT NULL DEFAULT NOW(),
    
    -- Flags and Status
    large_in_scale BOOLEAN DEFAULT false,
    illiquid_instrument BOOLEAN DEFAULT false,
    size_specific_to_instrument BOOLEAN DEFAULT false,
    
    -- Compliance Status
    reporting_status VARCHAR(20) DEFAULT 'PENDING' CHECK (reporting_status IN ('PENDING', 'SUBMITTED', 'ACCEPTED', 'REJECTED', 'RESUBMITTED')),
    regulator_submission_id VARCHAR(100),
    submission_timestamp TIMESTAMP WITH TIME ZONE,
    
    created_at TIMESTAMP WITH TIME ZONE NOT NULL DEFAULT NOW()
);

-- Position Limits Compliance (MiFID II Article 57)
CREATE TABLE position_limits_audit (
    id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
    user_id UUID REFERENCES users(id),
    
    -- Position Information
    instrument_id VARCHAR(50) NOT NULL,
    instrument_type VARCHAR(20) NOT NULL,
    position_size DECIMAL(18, 8) NOT NULL,
    position_direction VARCHAR(10) NOT NULL CHECK (position_direction IN ('LONG', 'SHORT', 'NET')),
    
    -- Limit Configuration
    position_limit DECIMAL(18, 8) NOT NULL,
    limit_type VARCHAR(20) NOT NULL CHECK (limit_type IN ('INDIVIDUAL', 'FIRM', 'REGULATORY')),
    limit_period VARCHAR(10) NOT NULL CHECK (limit_period IN ('DAILY', 'WEEKLY', 'MONTHLY', 'ONGOING')),
    
    -- Breach Detection
    limit_utilization DECIMAL(5, 4) NOT NULL, -- Percentage of limit used
    is_breach BOOLEAN NOT NULL DEFAULT false,
    breach_amount DECIMAL(18, 8),
    breach_percentage DECIMAL(5, 4),
    
    -- Risk Assessment
    risk_score DECIMAL(5, 2),
    risk_category VARCHAR(20),
    escalation_required BOOLEAN DEFAULT false,
    
    -- Timestamps
    assessment_timestamp TIMESTAMP WITH TIME ZONE NOT NULL DEFAULT NOW(),
    position_timestamp TIMESTAMP WITH TIME ZONE NOT NULL,
    
    -- Actions Taken
    action_taken VARCHAR(500),
    approved_by UUID REFERENCES users(id),
    approval_timestamp TIMESTAMP WITH TIME ZONE
);

-- Kill Switch Audit Trail (Circuit Breaker System)
CREATE TABLE kill_switch_audit (
    id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
    
    -- Kill Switch Event
    switch_type VARCHAR(20) NOT NULL CHECK (switch_type IN ('MANUAL', 'AUTOMATIC', 'REGULATORY', 'RISK', 'TECHNICAL')),
    trigger_reason VARCHAR(500) NOT NULL,
    severity_level VARCHAR(10) NOT NULL CHECK (severity_level IN ('LOW', 'MEDIUM', 'HIGH', 'CRITICAL')),
    
    -- User and System Context
    triggered_by_user UUID REFERENCES users(id),
    system_component VARCHAR(100),
    affected_systems JSONB, -- Array of affected system components
    
    -- Risk Metrics at Time of Trigger
    portfolio_value DECIMAL(20, 8),
    daily_pnl DECIMAL(20, 8),
    var_breach_amount DECIMAL(20, 8),
    active_positions INTEGER,
    pending_orders INTEGER,
    
    -- Actions Taken
    positions_closed INTEGER DEFAULT 0,
    orders_cancelled INTEGER DEFAULT 0,
    systems_halted JSONB, -- Array of halted systems
    
    -- Timing
    trigger_timestamp TIMESTAMP WITH TIME ZONE NOT NULL DEFAULT NOW(),
    resolution_timestamp TIMESTAMP WITH TIME ZONE,
    downtime_duration INTERVAL,
    
    -- Recovery Process
    recovery_steps JSONB,
    recovery_approved_by UUID REFERENCES users(id),
    recovery_timestamp TIMESTAMP WITH TIME ZONE,
    
    -- Compliance and Reporting
    regulatory_notification_sent BOOLEAN DEFAULT false,
    incident_report_filed BOOLEAN DEFAULT false,
    external_reporting_required BOOLEAN DEFAULT false,
    
    -- Post-Incident Analysis
    root_cause_analysis TEXT,
    preventive_measures TEXT,
    system_improvements JSONB
);

-- Best Execution Analysis (MiFID II Article 27)
CREATE TABLE best_execution_analysis (
    id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
    trade_id UUID NOT NULL,
    
    -- Execution Venues Considered
    primary_venue VARCHAR(100) NOT NULL,
    alternative_venues JSONB, -- Array of venues considered
    
    -- Execution Quality Factors
    price_factor_score DECIMAL(5, 4),
    cost_factor_score DECIMAL(5, 4),
    speed_factor_score DECIMAL(5, 4),
    likelihood_execution_score DECIMAL(5, 4),
    likelihood_settlement_score DECIMAL(5, 4),
    size_factor_score DECIMAL(5, 4),
    nature_factor_score DECIMAL(5, 4),
    
    -- Overall Best Execution Score
    overall_score DECIMAL(5, 4) NOT NULL,
    execution_quality_ranking INTEGER,
    
    -- Price Improvement Analysis
    reference_price DECIMAL(18, 8),
    execution_price DECIMAL(18, 8),
    price_improvement_amount DECIMAL(18, 8),
    price_improvement_percentage DECIMAL(5, 4),
    
    -- Cost Analysis
    explicit_costs DECIMAL(10, 4), -- Commissions, fees
    implicit_costs DECIMAL(10, 4), -- Spread, market impact
    total_transaction_costs DECIMAL(10, 4),
    
    -- Market Conditions
    market_volatility DECIMAL(5, 4),
    market_liquidity DECIMAL(5, 4),
    time_of_day_factor DECIMAL(5, 4),
    
    -- Analysis Timestamp
    analysis_timestamp TIMESTAMP WITH TIME ZONE NOT NULL DEFAULT NOW(),
    
    -- Quality Assessment
    execution_quality_grade VARCHAR(5) CHECK (execution_quality_grade IN ('A+', 'A', 'A-', 'B+', 'B', 'B-', 'C+', 'C', 'C-', 'D', 'F')),
    meets_best_execution BOOLEAN NOT NULL,
    improvement_recommendations TEXT
);

-- Create indexes for performance and compliance queries
CREATE INDEX idx_sox_trade_audit_user_time ON sox_trade_audit(user_id, order_timestamp);
CREATE INDEX idx_sox_trade_audit_symbol_time ON sox_trade_audit(symbol, order_timestamp);
CREATE INDEX idx_sox_trade_audit_status ON sox_trade_audit(trade_status);
CREATE INDEX idx_sox_trade_audit_hash ON sox_trade_audit(audit_hash);

CREATE INDEX idx_mifid_transaction_instrument ON mifid_transaction_report(instrument_id, transaction_timestamp);
CREATE INDEX idx_mifid_transaction_venue ON mifid_transaction_report(trading_venue, transaction_timestamp);
CREATE INDEX idx_mifid_transaction_status ON mifid_transaction_report(reporting_status);

CREATE INDEX idx_position_limits_user_instrument ON position_limits_audit(user_id, instrument_id, assessment_timestamp);
CREATE INDEX idx_position_limits_breach ON position_limits_audit(is_breach, assessment_timestamp);
CREATE INDEX idx_position_limits_utilization ON position_limits_audit(limit_utilization DESC);

CREATE INDEX idx_kill_switch_type_time ON kill_switch_audit(switch_type, trigger_timestamp);
CREATE INDEX idx_kill_switch_severity ON kill_switch_audit(severity_level, trigger_timestamp);
CREATE INDEX idx_kill_switch_user ON kill_switch_audit(triggered_by_user, trigger_timestamp);

CREATE INDEX idx_best_execution_trade ON best_execution_analysis(trade_id);
CREATE INDEX idx_best_execution_quality ON best_execution_analysis(execution_quality_grade, analysis_timestamp);
CREATE INDEX idx_best_execution_venue ON best_execution_analysis(primary_venue, analysis_timestamp);

-- Row Level Security (RLS) for compliance data
ALTER TABLE sox_trade_audit ENABLE ROW LEVEL SECURITY;
ALTER TABLE mifid_transaction_report ENABLE ROW LEVEL SECURITY;
ALTER TABLE position_limits_audit ENABLE ROW LEVEL SECURITY;
ALTER TABLE kill_switch_audit ENABLE ROW LEVEL SECURITY;
ALTER TABLE best_execution_analysis ENABLE ROW LEVEL SECURITY;

-- RLS Policies for SOX Trade Audit
CREATE POLICY sox_trade_audit_user_policy ON sox_trade_audit
    FOR ALL TO authenticated_users
    USING (user_id = current_user_id() OR has_role('admin') OR has_role('compliance_officer') OR has_role('risk_manager'));

-- RLS Policies for MiFID II Transaction Report
CREATE POLICY mifid_transaction_user_policy ON mifid_transaction_report
    FOR ALL TO authenticated_users
    USING (has_role('admin') OR has_role('compliance_officer') OR has_role('trader'));

-- RLS Policies for Position Limits
CREATE POLICY position_limits_user_policy ON position_limits_audit
    FOR ALL TO authenticated_users
    USING (user_id = current_user_id() OR has_role('admin') OR has_role('risk_manager'));

-- RLS Policies for Kill Switch (Admin and Risk Managers only)
CREATE POLICY kill_switch_restricted_policy ON kill_switch_audit
    FOR ALL TO authenticated_users
    USING (has_role('admin') OR has_role('risk_manager'));

-- RLS Policies for Best Execution (Compliance officers can see all)
CREATE POLICY best_execution_policy ON best_execution_analysis
    FOR ALL TO authenticated_users
    USING (has_role('admin') OR has_role('compliance_officer') OR has_role('trader'));

-- Functions for SOX Compliance Audit Trail
CREATE OR REPLACE FUNCTION log_sox_trade_activity(
    p_trade_id UUID,
    p_user_id UUID,
    p_symbol VARCHAR,
    p_side VARCHAR,
    p_quantity DECIMAL,
    p_price DECIMAL,
    p_order_type VARCHAR,
    p_trade_value DECIMAL,
    p_order_timestamp TIMESTAMP WITH TIME ZONE,
    p_risk_assessment JSONB DEFAULT NULL,
    p_compliance_flags JSONB DEFAULT NULL
) RETURNS UUID AS $$
DECLARE
    v_audit_id UUID;
    v_audit_hash VARCHAR(64);
BEGIN
    v_audit_id := uuid_generate_v4();
    
    -- Generate audit hash for integrity
    v_audit_hash := encode(
        digest(
            p_trade_id::text || p_user_id::text || p_symbol || 
            p_side || p_quantity::text || p_order_timestamp::text ||
            extract(epoch from now())::text,
            'sha256'
        ),
        'hex'
    );
    
    INSERT INTO sox_trade_audit (
        id, trade_id, user_id, symbol, side, quantity, price, 
        order_type, trade_value, order_timestamp, 
        risk_assessment, compliance_flags, audit_hash
    ) VALUES (
        v_audit_id, p_trade_id, p_user_id, p_symbol, p_side, p_quantity, p_price,
        p_order_type, p_trade_value, p_order_timestamp,
        p_risk_assessment, p_compliance_flags, v_audit_hash
    );
    
    RETURN v_audit_id;
END;
$$ LANGUAGE plpgsql SECURITY DEFINER;

-- Function for MiFID II Transaction Reporting
CREATE OR REPLACE FUNCTION create_mifid_transaction_report(
    p_trade_id UUID,
    p_instrument_id VARCHAR,
    p_currency VARCHAR,
    p_price DECIMAL,
    p_quantity DECIMAL,
    p_trading_venue VARCHAR,
    p_transaction_timestamp TIMESTAMP WITH TIME ZONE
) RETURNS UUID AS $$
DECLARE
    v_report_id UUID;
BEGIN
    v_report_id := uuid_generate_v4();
    
    INSERT INTO mifid_transaction_report (
        id, trade_id, instrument_id, currency, price, quantity,
        trading_venue, transaction_timestamp
    ) VALUES (
        v_report_id, p_trade_id, p_instrument_id, p_currency, p_price, p_quantity,
        p_trading_venue, p_transaction_timestamp
    );
    
    RETURN v_report_id;
END;
$$ LANGUAGE plpgsql SECURITY DEFINER;

-- Function for Position Limit Monitoring
CREATE OR REPLACE FUNCTION check_position_limits(
    p_user_id UUID,
    p_instrument_id VARCHAR,
    p_position_size DECIMAL,
    p_position_limit DECIMAL
) RETURNS UUID AS $$
DECLARE
    v_audit_id UUID;
    v_utilization DECIMAL;
    v_is_breach BOOLEAN;
    v_breach_amount DECIMAL;
    v_breach_percentage DECIMAL;
BEGIN
    v_audit_id := uuid_generate_v4();
    v_utilization := ABS(p_position_size) / ABS(p_position_limit);
    v_is_breach := v_utilization > 1.0;
    
    IF v_is_breach THEN
        v_breach_amount := ABS(p_position_size) - ABS(p_position_limit);
        v_breach_percentage := v_utilization - 1.0;
    END IF;
    
    INSERT INTO position_limits_audit (
        id, user_id, instrument_id, position_size, position_limit,
        limit_utilization, is_breach, breach_amount, breach_percentage,
        position_timestamp
    ) VALUES (
        v_audit_id, p_user_id, p_instrument_id, p_position_size, p_position_limit,
        v_utilization, v_is_breach, v_breach_amount, v_breach_percentage,
        NOW()
    );
    
    RETURN v_audit_id;
END;
$$ LANGUAGE plpgsql SECURITY DEFINER;

-- Function for Kill Switch Activation
CREATE OR REPLACE FUNCTION activate_kill_switch(
    p_switch_type VARCHAR,
    p_trigger_reason VARCHAR,
    p_severity_level VARCHAR,
    p_triggered_by_user UUID DEFAULT NULL,
    p_portfolio_value DECIMAL DEFAULT NULL,
    p_daily_pnl DECIMAL DEFAULT NULL
) RETURNS UUID AS $$
DECLARE
    v_audit_id UUID;
BEGIN
    v_audit_id := uuid_generate_v4();
    
    INSERT INTO kill_switch_audit (
        id, switch_type, trigger_reason, severity_level,
        triggered_by_user, portfolio_value, daily_pnl
    ) VALUES (
        v_audit_id, p_switch_type, p_trigger_reason, p_severity_level,
        p_triggered_by_user, p_portfolio_value, p_daily_pnl
    );
    
    -- Log security event
    PERFORM log_security_event(
        'KILL_SWITCH_ACTIVATED',
        p_triggered_by_user,
        jsonb_build_object(
            'switch_type', p_switch_type,
            'severity', p_severity_level,
            'reason', p_trigger_reason,
            'audit_id', v_audit_id
        )
    );
    
    RETURN v_audit_id;
END;
$$ LANGUAGE plpgsql SECURITY DEFINER;

-- Function for Best Execution Analysis
CREATE OR REPLACE FUNCTION analyze_best_execution(
    p_trade_id UUID,
    p_primary_venue VARCHAR,
    p_reference_price DECIMAL,
    p_execution_price DECIMAL,
    p_explicit_costs DECIMAL,
    p_implicit_costs DECIMAL
) RETURNS UUID AS $$
DECLARE
    v_analysis_id UUID;
    v_price_improvement DECIMAL;
    v_price_improvement_pct DECIMAL;
    v_total_costs DECIMAL;
    v_overall_score DECIMAL;
    v_quality_grade VARCHAR(5);
    v_meets_best_execution BOOLEAN;
BEGIN
    v_analysis_id := uuid_generate_v4();
    v_price_improvement := p_reference_price - p_execution_price;
    v_price_improvement_pct := v_price_improvement / p_reference_price;
    v_total_costs := p_explicit_costs + p_implicit_costs;
    
    -- Calculate overall score (simplified algorithm)
    v_overall_score := GREATEST(0.0, LEAST(1.0, 
        0.5 + (v_price_improvement_pct * 2.0) - (v_total_costs / p_execution_price)
    ));
    
    -- Assign quality grade
    v_quality_grade := CASE
        WHEN v_overall_score >= 0.95 THEN 'A+'
        WHEN v_overall_score >= 0.90 THEN 'A'
        WHEN v_overall_score >= 0.85 THEN 'A-'
        WHEN v_overall_score >= 0.80 THEN 'B+'
        WHEN v_overall_score >= 0.75 THEN 'B'
        WHEN v_overall_score >= 0.70 THEN 'B-'
        WHEN v_overall_score >= 0.65 THEN 'C+'
        WHEN v_overall_score >= 0.60 THEN 'C'
        WHEN v_overall_score >= 0.50 THEN 'C-'
        WHEN v_overall_score >= 0.40 THEN 'D'
        ELSE 'F'
    END;
    
    v_meets_best_execution := v_overall_score >= 0.70;
    
    INSERT INTO best_execution_analysis (
        id, trade_id, primary_venue, reference_price, execution_price,
        price_improvement_amount, price_improvement_percentage,
        explicit_costs, implicit_costs, total_transaction_costs,
        overall_score, execution_quality_grade, meets_best_execution
    ) VALUES (
        v_analysis_id, p_trade_id, p_primary_venue, p_reference_price, p_execution_price,
        v_price_improvement, v_price_improvement_pct,
        p_explicit_costs, p_implicit_costs, v_total_costs,
        v_overall_score, v_quality_grade, v_meets_best_execution
    );
    
    RETURN v_analysis_id;
END;
$$ LANGUAGE plpgsql SECURITY DEFINER;

-- Triggers for automatic audit trail updates
CREATE OR REPLACE FUNCTION update_audit_timestamp()
RETURNS TRIGGER AS $$
BEGIN
    NEW.updated_at = NOW();
    NEW.audit_version = OLD.audit_version + 1;
    RETURN NEW;
END;
$$ LANGUAGE plpgsql;

CREATE TRIGGER sox_trade_audit_update_trigger
    BEFORE UPDATE ON sox_trade_audit
    FOR EACH ROW
    EXECUTE FUNCTION update_audit_timestamp();

-- Grant permissions to authenticated users
GRANT SELECT, INSERT ON sox_trade_audit TO authenticated_users;
GRANT SELECT, INSERT ON mifid_transaction_report TO authenticated_users;
GRANT SELECT, INSERT ON position_limits_audit TO authenticated_users;
GRANT SELECT, INSERT ON kill_switch_audit TO authenticated_users;
GRANT SELECT, INSERT ON best_execution_analysis TO authenticated_users;

-- Grant execute permissions on functions
GRANT EXECUTE ON FUNCTION log_sox_trade_activity TO authenticated_users;
GRANT EXECUTE ON FUNCTION create_mifid_transaction_report TO authenticated_users;
GRANT EXECUTE ON FUNCTION check_position_limits TO authenticated_users;
GRANT EXECUTE ON FUNCTION activate_kill_switch TO authenticated_users;
GRANT EXECUTE ON FUNCTION analyze_best_execution TO authenticated_users;

-- Comments for documentation
COMMENT ON TABLE sox_trade_audit IS 'SOX compliance audit trail for all trading activities - Section 404 internal controls';
COMMENT ON TABLE mifid_transaction_report IS 'MiFID II transaction reporting - Article 26 regulatory requirements';
COMMENT ON TABLE position_limits_audit IS 'Position limits monitoring - MiFID II Article 57 compliance';
COMMENT ON TABLE kill_switch_audit IS 'Circuit breaker and kill switch audit trail for risk management';
COMMENT ON TABLE best_execution_analysis IS 'Best execution analysis - MiFID II Article 27 compliance';

COMMENT ON FUNCTION log_sox_trade_activity IS 'Creates SOX compliance audit record for trade activity';
COMMENT ON FUNCTION create_mifid_transaction_report IS 'Creates MiFID II transaction report for regulatory submission';
COMMENT ON FUNCTION check_position_limits IS 'Monitors position limits and logs compliance status';
COMMENT ON FUNCTION activate_kill_switch IS 'Activates kill switch and creates audit trail';
COMMENT ON FUNCTION analyze_best_execution IS 'Analyzes trade execution quality for MiFID II compliance';