1. A computer-implemented method of creating a financial instrument that is tradable on a first stock exchange and is supported by a quantity of underlying shares of at least one foreign business entity through at least one second stock exchange, the method comprising: receiving, over a network, an order to buy a first quantity of shares on the second stock exchange at an order price based, at least in part, on a first foreign currency exchange rate on a trade date; processing, via a processor coupled to the network, the order on the trade date; receiving, via the network, a purchase price for the order on a settlement date that is subsequent to the trade date, the purchase price comprising proceeds of a sale of foreign currency stemming from an offer made on the trade date and a difference between the first foreign currency exchange rate on the trade date and a second foreign currency exchange rate on the settlement date, wherein the second stock exchange has a settlement time that begins later than and has substantially no temporal overlap with the first stock exchange's settlement time, and a purchase price of the financial instrument on the first stock exchange is fixed in a currency associated with the second stock exchange on the trade date; and accounting for a difference between the order price determined, at least in part, by the first foreign currency exchange rate on the trade date, and the purchase price determined by the order price adjusted by the second foreign currency exchange rate on the settlement date due to the difference between the first stock exchange settlement time and the later second stock exchange settlement time, wherein, based upon said accounting for a difference, a purchased number of shares on the second stock exchange associated with the financial instrument is a second quantity of shares different from the first quantity of shares associated with an original order to buy the first quantity of shares on the second stock exchange.