Abstract: System and methods are disclosed to permit the retroactive application of an interest rate change to a loan. An entity acting as an agent for a loan agreement may allocate a portion of the interest collected on a loan into a margin reserve portion. The reserve amount may be increase or decreased as desired. Furthermore, the agent may hold or distribute the reserve amount according to the compliance, or lack of compliance, of the borrower to certain financial reporting procedures, including the meeting of certain financial goals. A pricing grid or performance grid may be included with the loan agreement to assist in the calculation of interest rate changes and changes to the reserve amount. In addition, traders on the secondary market for loans may minimize the risk of over-payment or under-payment.