The Bitfinex Settlements are imported in a roundabout way. 

Basically Bitfinex does an internal settlement trade when the user wants to pay a fee in a currency he does not own enough of.

So in this example the User wants to pay in IOTA, but has none. BTC thus gets changed into IOTA, the IOTA is taken out (Spend), but the fee for the trade gets reimbursed (Income).