If you are an institution, click below to learn more about our offerings for Proprietary Trading Groups and other Global Market Accounts.

Statements & Trade Confirmations

Activity Statements - Statement Details

The information on this page has been superseded by the Report Reference section in the Reporting Guide. Click here to view the most recent report details.

Section

Account Summary

This section appears on daily and custom date range Activity Statements for multiple account structures, such as Advisor accounts and linked accounts. The information is organized by Base Currency for each selected account.


Column Description
Name Account name.
Account Account Number (ID).

Clients associated with Wealth Managers and Money Managers will see a Virtual Account Number here. The Virtual Account Number consists of the client Account ID, the Wealth Manager Mnemonic and the Money Manager Mnemonic. Clients will see one of the following in place of their Account ID:

  • If no Account Alias is used: Client Account ID-WM Mnemonic-MM Mnemonic
  • If an Account Alias is used: Client Account Alias-WM Mnemonic-MM Mnemonic
Model Portfolio The name of the Model Portfolio selected for this statement. Model Portfolios are available only to Financial Advisors and their clients when there are Model Portfolios created and saved in Trader Workstation. You run statements for Model Portfolios on the Model Portfolios page in the Report Management menu of Account Management.
Account Type Type of account.
Current NAV The Net Asset Value for the current period.
Prior NAV The Net Asset Value for the prior period.
% Change The percent change in NAV from the prior to the current period.


Totals

  • Current NAV
  • Prior NAV
  • % Change

Account Information

This section summarizes key attributes of your IB account.


Field Description
Name Account name
Account Alias Account alias, if there is one
Account ID Account number (ID)
Account Type One of the following IB account types:
  • Individual (Single)
  • Institution Master
  • Institution Client
  • Advisor Master
  • Advisor Master Consolidated
  • Advisor Client
  • Broker Master
  • Broker Master Consolidated
  • Broker Client
  • Fund Advisor
    (also known as Fund Investment Manager)
Customer Type One of the following IB customer types:
  • Individual
  • Joint
  • Trust
  • IRA
  • Corporate
  • Partnership
  • Limited Liability Corporation
  • Unincorporated Business
  • IRA Traditional Rollover
  • IRA Traditional New
  • IRA Traditional Inherited
  • IRA Roth New
  • IRA Roth Inherited
  • IRA SEP New
  • IRA SEP Inherited
Account Capabilities The type of account (cash or margin). One of the following:
  • Cash
  • Reg T Margin
  • Portfolio Margin
Trading Permissions The name of the asset class in which you had transactions:
  • Stocks
  • Equity and Index Options
  • Mutual Funds
  • Futures
  • Bonds
  • CFDs
  • IBG Notes
  • Warrants
  • US Treasury Bills
  • Options on Futures
Base Currency The base currency of your account.

Net Asset Value (NAV) In Base Currency

This section shows the Net Asset Value (NAV) of all positions by asset class (stock, securities options, warrants and bonds), cash and accruals for the current and prior period, and the percent change from the prior to the current period.

Current totals are split between long and short amounts. All non-base currency amounts are converted to your account's base currency at the respective rate. Please note that there are no open futures positions, as the gain or loss for futures contracts settles into cash each night (put another way, futures are contingent liabilities and not assets, so they have no value).


Column Description
Current Period
Total Total Net Asset Value (NAV) of each asset class at the close of the period covered by the statement. Values appear on a separate row for each asset class in which you hold positions and for interest accruals and dividend accruals.
Long Total NAV for long positions of each asset class at the close of the period covered by the statement. Values appear on a separate row for each asset class in which you hold positions and for interest accruals and dividend accruals.
Short Total NAV for short positions of each asset class at the close of the period covered by the statement. Values appear on a separate row for each asset class in which you hold positions and for interest accruals and dividend accruals.
Prior Period
Total Total NAV of each asset class at the close of the previous period. Values appear on a separate row for each asset class in which you hold positions and for interest accruals and dividend accruals.
% Change The percent change in NAV from the close of the previous period to the current period of each asset class. Values appear on a separate row for each asset class in which you hold positions and for interest accruals and dividend accruals.


Line Items

  • Cash
  • Cash Collateral
  • Stock
  • Securities Borrowed
  • Securities Lent
  • Options
  • Commodities
  • Bonds
  • Funds
  • IBG Notes
  • Interest Accruals
  • Dividend Accruals
  • Soft Dollars

Totals

  • Current Period Total
  • Current Period Long
  • Current Period Short
  • Prior Period Total
  • % Change

Net Asset Value (NAV) Time Series

This section displays a bar chart time series of long and short equity balances by asset class in your account's base currency. Daily statements show the opening and closing balances, monthly statements show a bar for each trading day of the month and yearly statements show a bar for each trading day of the year.

Printing in HTML Format
When printing an Activity Statement (that includes the Net Asset Value (NAV) Time Series) in HTML format, configure your web browser to print background colors and images.

Mark-to-Market Performance Summary in Base

This section shows profit and loss (P&L) by asset class and underlying, as well as the time-weighted rate of return for the statement period.

Mark-to-Market (MTM) profit and loss shows how much profit or loss you realized over the statement period, regardless of whether positions are open or closed. Opening and closing transactions are not matched using this methodology. MTM calculations assume all open positions and transactions are settled at the end of each day and new positions are opened the next day. MTM calculations are split for purposes of simplification: calculations for transactions during the statement period, and calculations for positions open at the beginning of any day.

To compute the Time Weighted Rate of Return, we use a time-weighted average calculation method. This takes initial investment and cash flows, weighting each cash flow for its time period, and computes a return rate for the statement period. For an example of how this figure is calculated, see Time-Weighted Method#3: The Microsoft Excel Way.

If you hold Forex positions, note that the Mark-to-Market Performance Summary in base section includes Bonds, Bills and Notes but not Forex. Keep this in mind when looking at the Total P&L and Time Weighted Rate of Return.

Field Descriptions
The data is grouped by asset classes.


Column Description
Symbol The symbol of the position.
Prior Quantity The previous day's quantity held in the account.
Quantity The current quantity held in the account.
Prior Price The previous day's closing price of the position.
Price Today's closing price of the position.
Mark-to-Market Profit and Loss
Transaction The difference between the transaction and closing price of the position multiplied by the quantity.
Prior Open The difference between the previous and current closing price of the position multiplied by the quantity.
Commissions The total amount of commissions.
Dividends The total amount of dividends, bond interest and payments in lieu of dividends.
Total A summation of transaction, prior open, corporate action, commissions and dividends.
Other Fees The total amount of other fees accessed to the account.
Time Weighted Rate of Return Time-Weighted Rate of Return (TWR) measures the percent return produced over time independent of contributions or withdrawals. TWR eliminates the impact of the timing of inflows and outflows and isolates the portion of a portfolio's return that is attributable solely to the account's actions.


Line Items

  • Client Fees
  • Broker Interest Paid and Received
  • Other Fees
  • Advisor Fees
  • Total P/L for Statement Period
  • Time-Weighted Rate of Return

Totals

Total amounts are displayed for each asset class and for all asset classes:

Totals by asset class:

  • Transaction
  • Prior Open
  • Corp Action
  • Commissions
  • Dividends
  • Total

In addition, the following total amount is displayed for each asset class:

  • P/L on FX Translation

Totals for all asset classes:

  • Transaction
  • Prior Open
  • Corp Action
  • Commissions
  • Dividends
  • Total

In addition, the following total amounts are displayed at the bottom of the table:

  • Other Fees
  • Total P/L for Statement Period
  • Time Weighted Rate of Return

Realized & Unrealized Performance Summary in Base

This section shows profit and loss by underlying and asset class.

An alternative to the Mark-to-Market (MTM) profit and loss calculation is the calculation in which closing transactions are matched to opening transactions and a profit or loss is realized when a position is closed. Open positions are marked-to-market and the resulting profit or loss is unrealized.

To determine the realized profit or loss, we make an assumption about which opening transaction should match the closing transaction. There are a number of methods for determining this: First In, First Out (FIFO, in which the oldest positions are recorded as having been closed first), Last In, First Out (LIFO, in which the newest positions are recorded as having been closed first), Average Cost, and Specific Lot.

Commissions
Commissions are not netted for MTM calculations and are included as a separate line in the Mark-to-Market Performance Summary in Base section. For FIFO, LIFO or Maximize Losses, commissions are netted from the cost basis and sales proceeds to determine the realized and unrealized P+L.

Wash Sales
For wash sales, the disallowed loss is included in the respective Realized S/T Loss or L/T Loss columns.

Field Descriptions
The data is grouped by asset classes.


Column Description
Symbol The symbol of the position.
Realized
S/T Profit The total amount of short-term realized profit for the position.
S/T Loss The total amount of short-term realized loss for the position.
L/T Profit The total amount of long-term realized profit for the position.
L/T Loss The total amount of long-term realized loss for the position.
Total A summation of short-term realized profit and loss and long-term realized profit and loss.
Unrealized
S/T Profit The total amount of short-term unrealized profit for the position.
S/T Loss The total amount of short-term unrealized loss for the position.
L/T Profit The total amount of long-term unrealized profit for the position.
L/T Loss The total amount of long-term unrealized loss for the position.
Total A summation of short-term unrealized profit and loss and long-term unrealized profit and loss.
Total A summation of the total realized and unrealized profit and loss.


Totals

Total amounts are displayed for each asset class and for all asset classes:

Total by asset class:
All columns are totaled for each asset class.

Total (All Asset Classes):
All columns are totaled at the bottom of the table for all asset classes.

Month & Year to Date Performance Summary in Base

This section displays the month-to-date (MTD) and year-to-date (YTD) totals by underlying in base currency. It includes MTM, Realized Short-term and Realized Long-term values.

Wash Sales
For wash sales, the disallowed loss is included in the respective Realized Short-term MTD/YTD or Long-term MTD/YTD columns.

Field Descriptions
The data is grouped by asset classes.


Column Description
Symbol The symbol of the position.
Description Description of the position.
MTD Mark-to-Market The total Mark-to-Market month to date.
YTD Mark-to-Market The total Mark-to-Market year to date.
MTD Realized S/T The total realized short-term gain and loss month to date.
YTD Realized S/T The total realized short-term gain and loss year to date.
MTD Realized L/T The total realized long-term gain and loss month to date.
YTD Realized L/T The total realized long-term gain and loss year to date.

Cash Report

This section shows how each period's cash balance changes from one statement period to the next. Cash balances are shown in your base currency in total, and for the securities and commodities segments of your account (in compliance with SEC and CFTC rules). For statements with multiple currencies, all amounts are totaled in the Base Currency Summary section, and then detailed for each additional currency.

Starting and Ending Cash represent trade date balances. We also show settlement date balances representing cash that has been received from a clearing organization (i.e. if you sell stock today you will not receive the proceeds for three days). Interest is calculated based on settlement balances (adjusted settled balances in the event an account holds short stock positions), accrued during the month and paid after the close of the month. For a complete explanation of how interest is calculated, see our IB Interest Calculation Method page.

Note that due to rounding differences, cash balances when summed may reflect a one-dollar difference when compared to the Trades section of your Activity Statement.

Field Descriptions
The data is grouped by asset classes.


Column Description
Total
Starting Cash The total amount of cash in your account at the start of the statement period.
Client Fees The total amount of client fees.
Commissions The total amount of commissions.
Commissions Receivables The total amount of commissions receivables.
Deposits The total amount of deposits.
Withdrawals The total amount of withdrawals.
Account Transfers The total amount of account transfers.
Linking Adjustments If an account is linked mid-period, cash balances and/or equity balances for the report date prior to the linking date are included as Linking Adjustments. If an account is de-linked mid-period, cash balances and/or equity balances for the de-linking date are included as Link Adjustments (values are negated).
Internal Transfers The total amount of internal transfers.
Dividends The total amount of dividends.
Broker Interest Paid and Received The total amount of broker interest paid and received.
Bond Interest Paid and Received The total amount of bond interest paid and received.
CFD Charges The total amount of CFD charges.
Cash Settling MTM Shows mark-to-market gains and losses for futures and CFDs, as well as Options that settle into cash
Net Trades (Sales) Net Trades (Sales) contains the following:
  • Proceeds from Stocks, Options, Bonds, T-bills and Forex.
  • Cash received from Corporate Actions.
Net Trades (Purchases) Net Trades (Purchases) contains the following:
  • Purchases for Stocks, Options, Bonds, T-bills and Forex.
  • Cash paid due to Corporate Actions.
Other Fees The total amount of other fees.
Advisor Fees The total amount of advisor fees.
Fees Receivables The total amount of fees receivables.
Payment In Lieu of Dividends The total amount of payment in lieu of dividends.
Transaction Tax The total amount of transaction tax.
Witholding Tax The total amount of witholding tax.
Cash FX Translation Gain/Loss For statements with multiple currencies, all currencies are detailed and then totaled in the Base Currency Summary section. Because FX translation rates change from period to period, there will be differences in the translated base currency balances. This difference is reflected in the Cash FX Translation Gain/Loss line.
Ending Cash The total amount of cash in your account at the end of the statement period.
Ending Settled Cash The total amount of settled cash in your account at the end of the statement period.

Statement of Funds

This section is a ledger that displays all cash-related transactions for the statement time period. It displays the open and closing cash balances and all cash activity (credits and debits) that occurred as single line items. This is an optional section. For statements with multiple currencies, all amounts are totaled in the Base Currency Summary section, and then detailed for each additional currency.

Field Descriptions


Column Description
Report Date The date of the statement.
Activity Date The date on which the transaction occurred.
Description The description of transaction.
Debit The amount debited from your account.
Credit The amount credited to your account.
Balance The account balance after the related transaction.

In addition, the following rows appear:


Opening Balance Displays the date and opening balance of your account on that date. This row appears at the top of the Statement of Funds table.
Closing Balance Displays the date and closing balance of your account on that date. This row appears at the bottom of the Statement of Funds table.

Change in Position Value

This section shows the changes in your positions sorted by asset class (Stocks, Equity and Index Options, Futures, and so on), then by currency from the beginning of the statement period to the end of the period. The Base Currency Summary always appears at the top of each asset class section.

Changes in position value are due to transactions, changes in market prices and, for multiple currencies, translation gains and losses to the base currency.

Field Descriptions
The data is grouped by asset class. The base currency of your account is always displayed first, followed by a section for each additional currency.


Column Description
Prior Period Value The previous day's value of the asset class.
Transactions The total difference between sales and purchases of the asset class.
Settled Transactions The change in position value on settled transactions of the asset class.
MTM P/L On Prior Period The total Mark-to-Market (MTM) profit/loss on prior period of the asset class.
MTM P/L On Transactions The total MTM profit/loss on transactions of the asset class.
MTM P/L On Settled Transactions The total MTM profit/loss on settled transactions of the asset class.
Corporate Actions The change in position value due to corporate actions.
Account Transfers The change in position value due to transfers, including ACATS position transfers, internal transfers, etc.
Linking Adjustments If an account is linked mid-period, cash balances and/or equity balances for the report date prior to the linking date are included as Linking Adjustments. If an account is de-linked mid-period, cash balances and/or equity balances for the de-linking date are included as Link Adjustments (values are negated). Typically this is for advisors running consolidated statements over a period during which a client account linked or delinked.
Positions FX Translation P/L For statements with positions in multiple currencies, all currencies are detailed and then totaled in the Base Currency Summary section. Because FX translation rates change from period to period, there will be differences in the translated base currency balances. This difference is reflected in the Positions FX Translation P/L line. Applies to all assets except futures, future-style options, future-style options on futures and CFDs.
Adjustments Futures price adjustments.
Settled Cash Total MTM profit/loss (cash settling MTM).
End of Period Value The ending value of the asset class.

Long Open Positions

This section shows all long open positions sorted by asset class, then currency, then symbol; and summarizes totals in your base currency at the asset level, displaying this as a new total line. The Cost Basis, Closing value, and Unrealized PNL for positions in a non-base currency are converted to your base currency using the exchange rates that were in effect on the day of the opening transaction. The Unrealized Profit or Loss calculated in this section is also used in the MTM Performance Summary section of your Activity Statement.

Details by symbol are expandable and collapsible for a daily activity statement. To see more detail for a particular symbol, click the symbol. You can also use the Expand All/Contract All/Add Scroll and Remove Scroll links at the top of the section to make it easier to view details by symbol.

Wash Sales
For lots that have been adjusted for a loss disallowed, the code LD will appear in the Code column. For other types of lots, nothing will be displayed in the Code column. In the Open column, the holding period time is displayed instead of the open time. For default lots they are the same; for lots that have been adjusted for a loss disallowed, the holding period will be the date and time of the original lot. For the loss disallowed lots, the cost basis has been adjusted by the amount disallowed (also cost price).

Field Descriptions
The data is grouped by asset class.


Column Description
Symbol The symbol of the long position held in your account.
Open The date and time when the long position was initiated.
Quantity The amount held for the position.
Mult The multiplier of the position.
Cost Price The average price of the position.
Cost Basis The cost basis can be found by multiplying the quantity and the cost price.
Close Price The closing price of the position as of the report date.
Value Value can be found by multiplying the quantity and the close price.
Unrealized P/L Value of Position – Cost Basis.
% of NAV Value of Position/Total Value of Asset Class
Code The code abbreviation.


Totals

Total amounts are displayed for each currency within each asset class and for each asset class.

Totals by asset class:

  • Cost Basis
  • Value
  • Total Unrealized P/L

Totals by currency:

  • % of NAV
  • Cost Basis
  • Value
  • Unrealized P/L

Short Open Positions

This section shows all short open positions sorted by asset class, then currency, then symbol; and summarizes totals in your base currency at the asset level, displaying this as a new total line. The Cost Basis, Closing value, and Unrealized PNL for positions in a non-base currency are converted to your base currency using the exchange rates that were in effect on the day of the opening transaction. The Unrealized Profit or Loss calculated in this section is also used in the MTM Performance Summary section of your Activity Statement.

Details by symbol are expandable and collapsible for a daily activity statement. To see more detail for a particular symbol, click the symbol. You can also use the Expand All/Contract All/Add Scroll and Remove Scroll links at the top of the section to make it easier to view details by symbol.

Wash Sales
For lots that have been adjusted for a loss disallowed, the code LD will appear in the Code column. For other types of lots, nothing will be displayed in the Code column. In the Open column, the holding period time is displayed instead of the open time. For default lots they are the same; for lots that have been adjusted for a loss disallowed, the holding period will be the date and time of the original lot. For the loss disallowed lots, the cost basis has been adjusted by the amount disallowed (also cost price).

Field Descriptions
The data is grouped by asset class.


Column Description
Symbol The symbol of the short position held in your account.
Open The date and time when the short position was initiated.
Quantity The amount held for the position.
Mult The multiplier of the position.
Cost Price The average price of the position.
Cost Basis The cost basis can be found by multiplying the quantity and the cost price.
Close Price The closing price of the position as of the report date.
Value Value can be found by multiplying the quantity and the close price.
Unrealized P/L Value of Position – Cost Basis.
% of NAV Value of Position/Total Value of Asset Class
Code The code abbreviation.


Totals

Total amounts are displayed for each currency within each asset class and for each asset class.

Totals by currency:

  • Total % of
  • Total Cost Basis
  • Total Value
  • Total Unrealized P/L

Totals by asset class:

  • Total Cost Basis
  • Total Value
  • Total Unrealized P/L

Investments with Outside Hedge Funds

This section appears only for accounts participating in our Hedge Fund Investor Site program and are investing in a participating hedge fund willing to provide the data.

Field Descriptions


Column Description
Description The name of the fund.
As-of Date The date of the investment.
Value of Investment The value of the investment.

Other Investments Reported by Your Investment Advisor

This section appears only for client accounts of registered advisors that have external data they want to include in their IB statements.

Field Descriptions


Column Description
Description The name of the investement.
As-of Date The date of the investment.
Value of Investment The value of the investment.

Net Stock Position Summary

This section is only available to customers who participate in Stock Borrow/Loan in the AQS Marketplace.

Field Descriptions


Column Description
Symbol The symbol of the position.
Description The description of the position.
Shares at IB The amount of shares held at IB.
Shares Borrowed The amount of shares borrowed via AQS.
Shares Lent The amount of shares loaned via AQS.
Net Shares The summation of shares at IB, shares borrowed and shares loaned.

Transaction Summary

This optional section shows the total number of trades and total number of shares or contracts bought and sold for each asset class (stocks, options, warrants, bonds, etc.) in the quarter. This section only appears if you had transactions in the quarter.


Column Description
Asset Class The name of the asset class in which you had transactions:
  • Stocks
  • Equity and Index Options
  • Mutual Funds
  • Futures
  • Bonds
  • CFDs
  • IBG Notes
  • Warrants
  • US Treasury Bills
  • Options on Futures
Total Number of Trades The total number of trades executed in the current quarter for each asset class in which you had transactions.
Total Shares (or Contracts) Bought The total number of shares or contracts bought in the current quarter for each asset class in which you had transactions.
Total Shares (or Contracts) Sold The total number of shares or contracts sold in the current quarter for each class in which you had transactions.

Trades

The trades section shows all trades, sorted by asset class, then by currency, then by symbol. Realized and MTM profit and loss is shown for all realized (closed) trades. For the purpose of cost basis and realized profit or loss, commissions are netted. For MTM profit or loss, commissions are not netted and are included as a separate line in the MTM Performance Summary above.

Details by symbol are expandable and collapsible for a daily activity statement. To see more detail for a particular symbol, click the symbol. You can also use the Expand All/Contract All/Add Scroll and Remove Scroll links at the top of the section to make it easier to view details by symbol.

Wash Sales
For wash sales, the Realized P/L column will contain the net realized amount, including loss disallowed. Also, Closed Lots now appears in place of Open for closed lots for default election.

Field Descriptions
The data is grouped by asset class, currency and then by symbol.


Column Description
Symbol The symbol of the contract you traded.
Date/Time The date and the time of the execution.
Exchange The exchange that the trade took place.
Quantity The number of units for the transaction.
T. Price The transaction price.
C. Price The closing price of the contract.
Proceeds Calculated by mulitplying the quantity and the transaction price. The proceeds figure will be negative for buys and positive for sales.
Comm/Tax The total amount of commission and tax for the transaction.
Basis The basis of an opening trade is the inverse of proceeds plus commission and tax amount. For closing trades, the basis is the basis of the opening trade.
Realized P/L Calculated by adding the proceeds of the closing trade plus commissions and then adding the basis.
MTM P/L The difference between the transaction price and closing price multiplied by the quantity.
Code The code abbreviation.


Totals

Total amounts appear at the bottom of each symbol section.

Totals by symbol:

  • Total Quantity
  • Total Proceeds
  • Total Comm/Tax
  • Total Basis
  • Total Realized P/L
  • Total MTM P/L

Totals by currency:

  • Total Proceeds
  • Total Comm/Tax
  • Total Basis
  • Total Realized P/L
  • Total MTM P/L

Option Exercises, Assignments and Expirations

The Option Exercises, Assignments and Expirations section includes any exercise, assignment and expiration activity for stocks, options, futures, futures options and structured products; as well as cash settlement for index options and structured products.

Field Descriptions
The data is grouped by Assignments, Exercises and Expirations, then by currency and then by option contract. Assignments and Exercises also display the underlying for each contract.


Column Description
Symbol The option contract and, for Assignments and Exercises, the underlying symbol of the contract.
Date/Time The date and the time of the assignment, exercise or expiration.
Transaction Type Assignment, Exercise or Expiration. Assignment underlying Transaction Types are either Sell (call option) or Buy (put option). Exercise underlying Transaction Types are Sell (put option) or Buy (call option).
Quantity The number of units for the transaction.
T. Price The transaction price.
C. Price The closing price of the contract.
Proceeds Calculated by mulitplying the quantity and the transaction price. The proceeds figure will be negative for buys and positive for sales.
Comm/Tax The total amount of commission and tax for the transaction.
Basis The basis of an opening trade is the inverse of proceeds plus commission and tax amount. For closing trades, the basis is the basis of the opening trade.
Realized P/L Calculated by adding the proceeds of the closing trade plus commissions and then adding the basis.
MTM P/L The difference between the transaction price and closing price multiplied by the quantity.


Totals

Total amounts appear at the bottom of each symbol section.

Totals by currency:

  • Total Proceeds
  • Total Comm/Tax
  • Total Realized P/L
  • Total MTM P/L

Incoming Trade Transfers

The trade transfers are sorted by asset class, delivered or received and then date.


Column Description
Symbol The symbol of the trade transfer.
Date The date of the trade transfer.
Instruction The name of the instruction.
Quantity The number of units.
T. Price The transaction price of the trade transfer.
C. Price The closing price of the symbol.
Proceeds Proceeds can be calculated by multiplying the quantity and the transaction price and adding the away broker's charge(s). The proceeds figure will be positive for incoming trade transfers that are delivered and negative for incoming trade transfers that are received.
Comm/Tax The total amount of commission and tax for the transaction.
Basis The basis of an opening trade is the inverse of proceeds plus commission and tax amount. For closing trades, the basis is the basis of the opening trade.
Realized P/L Calculated by adding the proceeds of the closing trade plus commissions and then adding the basis.
MTM P/L MTM P/L can be calculated by taking the difference of the closing and transaction price and multiplying it by quantity and subtracting out the away broker's charge(s).
Code The code abbreviation.


Totals

Total amounts appear at the bottom of each direction; either delivered or received.

Totals by symbol:

  • Total Proceeds
  • Total Comm/Tax
  • Total Basis
  • Total Realized P/L
  • Total MTM P/L

Totals by date:

  • Total Proceeds
  • Total Comm/Tax
  • Total Basis
  • Total Realized P/L
  • Total MTM P/L

Totals by currency:

  • Total Comm/Tax
  • Total Basis
  • Total Realized P/L
  • Total MTM P/L

Outgoing Trade Transfers

The trade transfers are sorted by asset class, delivered or received and then date.


Column Description
Symbol The symbol of the trade transfer.
Date The date of the trade transfer.
Instruction The name of the instruction.
Quantity The number of units.
T. Price The transaction price of the trade transfer.
C. Price The closing price of the symbol.
Proceeds Proceeds can be calculated by multiplying the quantity and the transaction price and adding the away broker's charge(s). The proceeds figure will be positive for outgoing trade transfers that are delivered and negative for outgoing trade transfers that are received.
Comm/Tax The total amount of commission and tax for the transaction.
Basis The basis of an opening trade is the inverse of proceeds plus commission and tax amount. For closing trades, the basis is the basis of the opening trade.
Realized P/L Calculated by adding the proceeds of the closing trade plus commissions and then adding the basis.
MTM P/L MTM P/L can be calculated by taking the difference of the closing and transaction price and multiplying it by quantity.
Code The code abbreviation.


Totals

Total amounts appear at the bottom of each direction; either delivered or received.

Totals by symbol:

  • Total Proceeds
  • Total Comm/Tax
  • Total Basis
  • Total Realized P/L
  • Total MTM P/L

Totals by date:

  • Total Proceeds
  • Total Comm/Tax
  • Total Basis
  • Total Realized P/L
  • Total MTM P/L

Totals by currency:

  • Total T. Amount
  • Total Comm/Tax
  • Total Basis
  • Total Realized P/L
  • Total MTM P/L

Unsettled Transfers

This section details DVP, NSCC, CMTA, and GUS trade give-ups into and out of our broker. For give-up transactions, the trade will appear from the day of trade until the day of settlement broken into trade date sections and sorted by the stage of the give-up process. Give-up trades also appear in the Trades section of the statement as trades on the trade date, and are removed from the Trades section on the settlement date as a transfer. Take-up trades appear from the day of notification until the day of settlement. They also appear in the Trades section of the statement on the date of trade notification. Give-up and take-up trades appear together and are differentiated by a To (give-up) or a From (take-up) indicator in the Direction column.

Field Descriptions


Column Description
Stage The status of the unsettled transfer.
Symbol The symbol of the unsettled transfer.
Trade Date The trade date of the unsettled transfer.
Target Settlement The expected settlement date.
Direction From or to.
Instruction Name The name of the instruction.
Quantity The number of units of the unsettled transfer.
Trade Price The trade price of the unsettled transfer.
Proceeds Proceeds can be calculated at the quantity multiplied by the trade price.


Totals

Total amounts for the following fields are displayed for each date, and for your base currency at the bottom of the table:

  • Proceeds

Unbooked Trades

This section shows details about trades that are immediately given up to a third-party broker and are not booked into your IB account before being given up.

Field Descriptions


Column Description
Symbol The symbol of the unbooked trade.
Date/Time The date and time of the unbooked trade.
Exchange The exchange at which the transaction took place.
Quantity The number of units.
T. Price The transaction price of the unbooked trade.
T. Amount The transaction amount of the unbooked trade.
Comm/Tax The commission and tax amount applied to the unbooked trade.
Code The code abbreviation.

Unbundled Commission Details

This optional section shows IB unbundled, exchange, clearing and regulatory fees. It is available in daily statements.

Field Descriptions


Column Description
Symbol The symbol of the trade.
Date/Time The date and time of the trade.
Quantity The number of units.
Total Commission The total commission applied to the trade.
Broker Charges - Execution The total amount of execution charge applied to the trade.
Broker Charges - Clearing The total amount of clearing charge applied to the trade.
Third Party Charges - Execution The total amount of third party execution charges applied to the trade.
Third Party Charges - Clearing The total amount of third party clearing charges applied to the trade.
Third Party Charges - Fees The total amount of third party regulatory charges applied to the trade.
Other The total amount of other charges applied to the trade.


Totals

Total amounts for the following fields are displayed for each currency:

  • Total Commission
  • Broker Charges - Execution
  • Broker Charges - Clearing
  • Third Party Charges - Execution
  • Third Party Charges - Clearing
  • Third Party Charges - Regulatory
  • Third Party Charges - Other

Price Adjustments

This section shows any price adjustments that were made to your account based on actual execution prices of your futures. Each adjustment transaction includes the trade date, underlying symbol, and amount.

Field Descriptions


Column Description
Date The date the adjustment occurred.
Description The description of the adjustment.
Amount The amount of the adjustment.


Totals

Total amounts for the following fields appear at the bottom of each currency section:

  • Amount

Commission Adjustments

This section shows any commission adjustments that were made to your account based on actual commission charges.

Field Descriptions


Column Description
Date The date the adjustment occurred.
Description The description of the adjustment.
Amount The amount of the adjustment.


Totals

Total amounts for the following fields appear at the bottom of each currency section:

  • Amount

Option Cash Settlements

This section shows the details of your index options that settle in cash.

Field Descriptions


Column Description
Date The date the adjustment occurred.
Description The description of the adjustment.
Amount The amount of the adjustment.
MTM P/L The MTM P/L for the option cash settlement.
Realized P/L The realized P/L for the option cash settlement.


Totals

Total amounts for the following fields appear at the bottom of each currency section:

  • Amount
  • MTM P/L
  • Realized P/L

MTM P&L on Previous Day's Positions

This section shows the MTM Profit and Loss on the previous day's positions. It is sorted by asset class and currency. Prior MTM profit or loss not in the base currency is converted to the base currency at the exchange rate in effect on the day of the prior period calculation.

MTM profit and loss is calculated in two components: MTM gains from transactions during the statement period and MTM gains or losses for positions that are carried into a new trading day.

Field Descriptions
The data is grouped by asset class and then currency.


Column Description
Symbol The symbol of the position.
Description The description of the position.
Date The date of the MTM P&L on previous day's positions.
Price The position's market price as of the referenced date.
MTM P&L on Previous Day's Positions The difference between the previous and current closing price of the position multiplied by the quantity.


Totals

Total amounts for the following fields appear at the bottom of each currency section:

  • MTM P&L on Previous Day's Positions

IBG Notes

If you hold IBG Notes, your statement will contain an this section, which shows the date the notes were purchased or sold, a description of the action taken, the amount and the Commissions that the holder of the notes has paid for the statement period.

Field Descriptions


Column Description
Date The date of the transaction.
Description The description of the transaction.
Amount The amount of the description.
Commissions The commission amount applied to the transaction.


Totals

Total amounts for the following fields appear at the bottom of each currency section:

  • Amount
  • Commissions

Withholding Tax

This section shows any required tax withholdings. In rare cases, local tax authorities will require us to withhold taxes.

Field Descriptions


Column Description
Date The date of the withholding tax.
Description The description of the withholding tax.
Amount The amount of the withholding tax.


Totals

Total amounts for the following fields appear at the bottom of each currency section:

  • Amount

Transaction Tax

A broad-based Transaction Tax is triggered by various types of transactions and is imposed either as a percentage of a transaction's full value, or as a flat fee. This section shows transaction tax withholdings, sorted by asset class and currency.

Field Descriptions


Column Description
Date/Time The date and time or the transaction that relates to the transaction tax.
Symbol The symbol relating to the transaction tax.
Description The description relating to the transaction tax.
Quantity The number of units relating to the transaction tax.
Trade Price The trade price relating to the transaction tax.
Tax Amount The tax amount associated with the trade.
Code The code abbreviation.


Totals

Total amounts for the following fields appear at the bottom of each asset class section.

  • Tax Amount

Corporate Actions

This section shows corporate actions, sorted by asset class and currency.

Field Descriptions


Column Description
Report Date The day that the corporate action is reflected on the statement.
Date/Time The date and time of the corporate action.
Description The description of the corporate action.
Quantity The quantity related to the corporate action.
Proceeds The proceeds related to the corporate action.
Value The value related to the corporate action.
Realized P/L The realized P/L associated with the corporate action.
Code The code abbreviation.


Closed Lot and Wash Sale Details

Closed Lot and Wash Sale details are displayed at the bottom of each currency section when there is realized P/L with either a closed lot or wash sale. To include this section in your Activity Statement, you must select the Hide details for Positions, Trades and Client Fees sections check box in a customized statement template. Note that this record is not included in default monthly or annual statements.

Totals

Total amounts for the following fields appear at the bottom of each currency section:

  • Proceeds
  • Value
  • Realized P/L

Transfers

This section shows position transfers to or from another broker. Types of position transfers may include Automated Customer Account Transfer Service (ACATS) in the U.S. and Account Transfer on Notification (ATON) in Canada. The section also displays internal transfers. The section is sorted by asset class and currency.

Field Descriptions


Column Description
Symbol The symbol of the transfer if applicable.
Date The date of the transfer.
Type The type of transfer; ACATS, Internal, etc.
Direction In or out.
Transfer Account The account number of the contra broker.
Transfer Company The name of the contra broker.
Cash Amount The amount of cash transferred if applicable.
Qty The number of units transferred.
Transfer Price The transfer price of the transfer.
Market Value The market value of the transfer.
Realized P/L The realized P/L associated with the transfer.
Code The code abbreviation.


Totals

Total amounts for the following fields appear at the bottom of each asset class section:

  • Cash Amount
  • Market Value
  • Realized P/L

Custody Transfers

This section displays asset transfers for your custody away account, organized by asset class then currency. In a custody arrangement, your margin funds are held in an account outside of Interactive Brokers. For Cash, only the Custody Agent, Date and Amount columns appear.

Field Descriptions


Column Description
Symbol Symbol of the asset.
Custody Agent Custodian of the custody account.
Date Date of the transfer.
Quantity Quantity of assets transferred.
Price Current market price of the asset as of the statement date.
Value Current value of the asset as of the statement date.
Code The code abbreviation.


Totals

The total Value is displayed for each currency.

Dividends

This section lists all dividend payments (as of the payment date) sorted by currency. Each currency total is displayed in your base currency. In addition, each line shows the price per share, the applicable currency and the income type (for example, Ordinary Dividend).

Field Descriptions


Column Description
Date The date of the dividend.
Description The description of the dividend.
Amount The amount of the dividend.
Code The Code abbreviation.


Totals

Total amounts for the following fields appear at the bottom of each currency section:

  • Amount

Payment In Lieu Of Dividends

This section shows payment in lieu of dividends, sorted by currency. If you buy a dividend paying stock on margin and we lend that stock, you do not receive dividends but instead receive a payment in lieu of dividends. This is treated as ordinary income.

Field Descriptions


Column Description
Date The date of the payment in lieu of dividend.
Description The description of the payment in lieu of dividend.
Amount The amount of the payment in lieu of dividend.


Totals

Total amounts for the following fields appear at the bottom of each currency section:

  • Amount

Client Fees

Advisors and Brokers who charge fees to their clients have a Client Fees section included in their master account statement. The Client Fees section is split up by commissions and fees. It is sorted by currency then by account. Commission or wrap fee revenues from the client are shown in the Revenue column, and commission expenses paid to IB for execution and clearing services are shown in the Expense column. The net is the profit made by the advisor or broker. Fees in a non-base currency are translated to the base currency using the conversion rate in effect on the day of the fee.

Advisors and Brokers can view expenses and revenues for each account on a separate line in the statement. In HTML/WEB-formatted daily statements, each account is expandable and collapsible. In HTML/WEB- or PDF-formatted monthly and annual statements, only the summaries are displayed. You can also use the Expand All/Contract All/Add Scroll and Remove Scroll links at the top of the section to make it easier to view the details.

Field Descriptions


Column Description
Account ID The account number.
Date/Time The date and time of the client fee.
Description The description of the client fee.
Revenue The amount of revenue associated with the client fee.
Expense The amount of expense associated with the client fee.
Net The net of revenues and expenses.
Net in Base The net amount in base currency.
Revenue in Base The amount of revenue in base currency.
Expense in Base The amount of expense in base currency.


Totals

Total amounts for the following fields appear at the bottom of commissions and fees.

  • Revenue
  • Expense
  • Net

Client Fee Expense Details

This section shows details of all client fee expenses for the period and can be viewed by Financial Advisors and Broker Masters only.

Field Descriptions


Column Description
Account The account number.
Date/Time The date and time of the fee expense.
Commission The amount of commission.
Broker Execution Broker execution fee.
Clearing Clearing charges.
Third-Party Execution Third-party execution fee.
Third-Party Fee Third-party regulatory fee.
Other Other fees.


Totals

Total amounts appear at the bottom for all columns.

Soft Dollar Activity

This section shows the starting and ending soft dollar balances and all soft dollar activity. It can be viewed by Financial Advisors and Broker Masters only. The information is organized by base currency. The Starting Soft Dollar Balance in the base currency is shown at the top of the section, followed by individual line items representing soft dollar activity. The Ending Soft Dollar Balance in the base currency is shown at the bottom of the section.

Field Descriptions


Column Description
Account The account ID.
Date The date of the soft dollar activity.
Description Description of the soft dollar activity.
Amount Amount of the soft dollar activity.


Totals

The Amount column is totaled at the bottom, above the Ending Soft Dollar Balance.

Advisor Fees

This section includes Advisor fees and is sorted by currency, converted to the base currency in effect on the day of the fee.

Field Descriptions


Column Description
Date The date of the fee.
Description The description of the fee.
Amount The amount of the fee.


Totals

Total amounts for the following fields appear at the bottom of each currency section:

  • Amount

Other Fees

This section details miscellaneous charges and is sorted by currency, converted to the base currency in effect on the day of the fee.

Field Descriptions


Column Description
Date The date of the fee.
Description The description of the fee.
Amount The amount of the fee.


Totals

Total amounts for the following fields appear at the bottom of each currency section:

  • Amount

Deposits & Withdrawals

This section shows all incoming and outgoing cash transactions for your account.

Field Descriptions


Column Description
Date The date and time of the deposit or withdrawal.
Description The description of the deposit or withdrawal.
Amount The amount of the deposit or withdrawal (withdrawals are shown as negative numbers).


Totals

Total amounts for the following fields appear at the bottom of each currency section:

  • Amount

Interest Accruals

This section shows interest accruals for each currency held and are converted to your base currency using the conversion rates in effect at the time of the transaction. Interest is paid and charged once a month after each month's close. We accrue interest daily during the month. When interest is actually posted to the account, the daily accruals are reversed. Interest accruals are a balance sheet item and are included in the Net Asset Value (NAV) in Base Currency section of the statement.

Field Descriptions
The Base Currency Summary section is always displayed first, followed by a section for each additional currency.


Field Description
Starting Accrual Balance The balance of interest accruals at the start of the period.
Interest Accrued The amount of interest accrued for the period.
Accrual Reversal The amount of the accrual reversal for the period.
Ending Accrual Balance The balance of interest accruals at the end of the period.

Credit Interest Details

This section shows the amount of interest paid on long cash balances. It is only available for daily statements and statements that cover a range of dates and is enabled by request.

Field Descriptions
The data is grouped by currency.


Column Description
Value Date The date used to determine the interest details.
Tier Break The tier number.
Rate (%) The interest rate for the applicable tier.
Security Principal The amount in the security segment.
Futures Principal The amount in the futures segment.
Security Interest The interest earned in the security segment.
Futures Interest The interest earned in the futures segment.
Total Interest The sum of security interest and futures interest.
Code The code abbreviation.


Totals

Total amounts for the following fields appear at the bottom of each currency section:

  • Security Interest
  • Futures Interest
  • Total Interest

Debit Interest Details

This section shows the amount of interest charged on cash balances. It is only available for daily statements and statements that cover a range of dates and is enabled by request.

Field Descriptions
The data is grouped by currency.


Column Description
Value Date The date used to determine the interest details.
Tier Break The tier number.
Rate (%) The interest rate for the applicable tier.
Security Principal The amount in the security segment.
Futures Principal The amount in the futures segment.
Security Interest The interest charged in the security segment.
Futures Interest The interest charged in the futures segment.
Total Interest The sum of security interest and futures interest.
Code The code abbreviation.


Totals

Total amounts for the following fields appear at the bottom of each currency section:

  • Security Interest
  • Futures Interest
  • Total Interest

Short Credit Interest Details

This section shows the amount of interest paid on short sale proceeds cash balances. It is only available for daily statements and statements that cover a range of dates and is enabled by request.

Field Descriptions
The data is grouped by currency.


Column Description
Value Date The date used to determine the interest details.
Tier Break The tier number.
Rate (%) The interest rate for the applicable tier.
Security Principal The amount in the security segment.
Futures Principal The amount in the futures segment.
Security Interest The interest earned in the security segment.
Futures Interest The interest earned in the futures segment.
Total Interest The sum of security interest and futures interest.
Code The code abbreviation.


Totals

Total amounts for the following fields appear at the bottom of each currency section:

  • Security Interest
  • Futures Interest
  • Total Interest

Non-Direct Hard to Borrow Details

Customers who short stock pay a fee. This section of the Activity Statement displays daily shorted stocks and the associated borrow rates and fees. It is enabled by request.

Field Descriptions
The data is grouped by currency.


Column Description
Value Date The date used to determine the hard to borrow details.
Symbol The symbol of the short stock position.
Quantity The number of units of the short stock position.
Price The adjusted closing price of the short stock position.

In determining the cash deposit required to collateralize a stock borrow position, the general industry convention is to require a deposit equal to 102% of the prior day's settlement price, rounded up to the nearest whole dollar and then multiplied by the number of shares borrowed. As borrow rates are determined based on the value of the loan collateral, this convention impacts the cost of maintaining the short position, with the impact being most significant in the case of low-priced and hard-to-borrow shares. For an example of this adjusted price, see the related Knowledgebase article.

The value in this column is the rate that is determined after Interactive Brokers applies the 102% markup and rounding.
Value Price x Quantity.
Fee Rate (%) The borrow fee rate for the short stock position.
Borrow Fee (Value x Fee Rate)/360.
Code The code abbreviation.


Totals

Total amounts for the following fields appear at the bottom of each currency section:

  • Borrow Fee

Securities Pre-Borrowed

This section for Portfolio Margin customers shows details of securities pre-borrowed via the Pre-Borrow Program. The data in this section is sorted by currency then symbol. To see more detail for a particular symbol, click the symbol.

Field Descriptions


Column Description
Symbol The symbol of the security borrowed.
Transaction ID The transaction ID of the borrow.
Quantity The number of shares borrowed.
Excess Quantity The amount overborrowed for the short position.
Fee Rate (%) The fee rate expressed, in percent, to borrow/lend the security.
Collateral Amount The collateral amount of the borrow.


Totals

Total amounts for the following fields appear at the bottom of each currency section:

  • Collateral Amount

Securities Pre-Borrowed Activity

This section for Portfolio Margin customers shows the borrow activity of securities pre-borrowed via the Pre-Borrow Program.

Field Descriptions


Column Description
Symbol The symbol of the security borrowed.
Date The date of the borrow.
Description The description of the borrow.
Exchange The exchange that facilitated the borrow.
Transaction ID The transaction ID of the borrow.
Quantity The number of shares borrowed.
Collateral Amount The collateral amount of the borrow.


Totals

Total amounts for the following fields appear at the bottom of each currency section:

  • Collateral Amount

Securities Pre-Borrowed Fee Details

This section for Portfolio Margin customers shows details of borrow fees for securities pre-borrowed via the Pre-Borrow Program.

Field Descriptions


Column Description
Value Date The date used to determine the hard to borrow details.
Symbol The symbol of the security borrowed.
Exchange The exchange that facilitated the borrow.
Start Date The first day the security was borrowed.
Quantity The number of shares borrowed.
Collateral Amount The collateral amount of the borrow.
Fee Rate (%) The fee rate expressed, in percent, to borrow/lend the security.
Borrow Fee (Value x Fee Rate)/360.
IB Carry Charge The total amount of the IB carry charge.
IB Ticket Charge A one-time fee that is charged only on the first day of the borrow.
Total Charges The sum of the borrow fee, IB carry charge and the IB ticket charge.
Code The code abbreviation.


Totals

Total amounts for the following fields appear at the bottom of each currency section:

  • Borrow Fee
  • IB Carry Charge
  • IB Ticket Charge
  • Total Charges

Direct Securities Borrowed

This section for Portfolio Margin customers shows details of securities directly borrowed via Stock Borrow/Loan in AQS®. The data in this section is sorted by currency. To see more detail for a particular symbol, click the symbol. You can also use the Expand All/Contract All/Add Scroll and Remove Scroll links at the top of the section to make it easier to view details by symbol.

Field Descriptions


Column Description
Symbol The symbol of the security borrowed.
Exchange The exchange that facilitated the borrow.
Transaction ID The transaction ID of the borrow.
Quantity The number of shares borrowed.
Excess Quantity The amount overborrowed for the short position.
Fee Rate (%) The fee rate expressed, in percent, to borrow/lend the security.
Collateral Amount The collateral amount of the borrow.


Totals

Total amounts for the following fields appear at the bottom of each currency section:

  • Collateral Amount

Direct Securities Borrowed Activity

This section for Portfolio Margin customers shows the borrow activity of securities directly borrowed via Stock Borrow/Loan in AQS®.

Field Descriptions


Column Description
Symbol The symbol of the security borrowed.
Date The date of the borrow.
Description The description of the borrow.
Exchange The exchange that facilitated the borrow.
Transaction ID The transaction ID of the borrow.
Quantity The number of shares borrowed.
Fee Rate (%) The fee rate expressed in percent to borrow the security.
Collateral Amount The collateral amount of the borrow.


Totals

Total amounts for the following fields appear at the bottom of each currency section:

  • Collateral Amount

Direct Securities Borrowed Fee Details

This section for Portfolio Margin customers shows details of direct borrow fees for securities directly borrowed via Stock Borrow/Loan in AQS®.

Field Descriptions


Column Description
Value Date The date used to determine the hard to borrow details.
Symbol The symbol of the security borrowed.
Exchange The exchange that facilitated the borrow.
Start Date The first day the security was borrowed.
Quantity The number of shares borrowed.
Collateral Amount The collateral amount of the borrow.
Fee Rate (%) The fee rate expressed, in percent, to borrow/lend the security.
Borrow Fee (Value x Fee Rate)/360.
IB Carry Charge The total amount of the IB carry charge.
IB Ticket Charge A one-time fee that is charged only on the first day of the borrow.
Total Charges The sum of the borrow fee, IB carry charge and the IB ticket charge.
Code The code abbreviation.


Totals

Total amounts for the following fields appear at the bottom of each currency section:

  • Borrow Fee
  • IB Carry Charge
  • IB Ticket Charge
  • Total Charges

Direct Securities Lent

This section for Portfolio Margin customers shows details of securities directly lent via Stock Borrow/Loan in AQS®. The data in this section is sorted by currency. To see more detail for a particular symbol, click the symbol. You can also use the Expand All/Contract All/Add Scroll and Remove Scroll links at the top of the section to make it easier to view details by symbol.

Field Descriptions


Column Description
Symbol The symbol of the security lent.
Exchange The exchange that facilitated the lending.
Transaction ID The transaction ID of the lent security.
Quantity The number of shares lent out.
Fee Rate (%) The fee rate expressed, in percent, to borrow/lend the security.
Collateral Amount The collateral amount of the lend.


Totals

Total amounts for the following fields appear at the bottom of each currency section:

  • Collateral Amount

Direct Securities Lent Activity

This section for Portfolio Margin customers shows the lending activity of securities directly lent via Stock Borrow/Loan in AQS®.

Field Descriptions


Column Description
Symbol The symbol of the security lent.
Date The date of the lend.
Description The description of the lend.
Exchange The exchange that facilitated the lend.
Transaction ID The transaction ID of the security lent.
Quantity The number of shares lent out.
Fee Rate (%) The fee rate expressed, in percent, to borrow/lend the security.
Collateral Amount The collateral amount of the lend.


Totals

Total amounts for the following fields appear at the bottom of each currency section:

  • Collateral Amount

Direct Securities Lent Fee Details

This section for Portfolio Margin customers shows details of direct lend fees for securities directly lent via Stock Borrow/Loan in AQS®.

Field Descriptions


Column Description
Value Date The date used to determine the hard to borrow details.
Symbol The symbol of the security lent.
Exchange The exchange that facilitated the lend.
Start Date The first day the security was lent.
Quantity The number of shares lent out.
Collateral Amount The collateral amount of the lend.
Fee Rate (%) The fee rate expressed, in percent, to borrow/lend the security.
Lend Fee Calculated by multiplying the collateral amount and the fee rate and then dividing by 360.
IB Carry Charge The total amount of the IB carry charge.
IB Ticket Charge A one-time fee that is charged only on the first day of the lend.
Total Charges The sum of the borrow fee, IB carry charge and the IB ticket charge.
Code The code abbreviation.


Totals

Total amounts for the following fields appear at the bottom of each currency section:

  • Lend Fee
  • IB Carry Fee
  • IB Ticket Charge
  • Total Charges

IB Managed Securities Lent

This section for customers participating in the Stock Yield Enhancement Program shows details of securities lent. The data in this section is sorted by currency. To see more detail for a particular symbol, click the symbol.

Field Descriptions


Column Description
Symbol The symbol of the security lent.
Transaction ID The transaction ID of the lent security.
Quantity The number of shares lent out.
Net Fee Rate (%) The net lend fee percentage rate for the ending date of the statement.
Collateral Amount The collateral amount of the lend.


Totals

Total amounts for the following fields appear at the bottom of each currency section:

  • Collateral Amount

IB Managed Securities Lent Activity

This section for customers participating in the Stock Yield Enhancement Program shows the lending activity of securities lent.

Field Descriptions


Column Description
Symbol The symbol of the security lent.
Date The date of the lend.
Description The description of the lend.
Transaction ID The transaction ID of the security lent.
Quantity The number of shares lent out.
Net Fee Rate (%) The net lend fee percentage rate for the ending date of the statement.
Collateral Amount The collateral amount of the lend.


Totals

Total amounts for the following fields appear at the bottom of each currency section:

  • Collateral Amount

IB Managed Securities Lent Fee Details

This section for customers participating in the Stock Yield Enhancement Program shows details of lend fees for securities lent.

Field Descriptions


Column Description
Value Date The date used to compute the lend fee details.
Symbol The symbol of the security lent.
Start Date The first day the security was lent.
Quantity The number of shares lent.
Collateral Amount The collateral amount of the lend.
Market Fee Rate (%) The current market fee percentage rate.
Gross Lend Fee The total amount that IB collects for lending your fully-paid shares.
IB Mgmt Charge 50% of the gross lend fee.
Net Lend Fee Rate (%) The net lend fee percentage rate.
Net Lend Fee Gross Lend Fee – IB Mgmt Charge. This is the amount you receive for allowing IB to lend your fully-paid shares.
Code The code abbreviation.


Totals

Total amounts for the following fields appear at the bottom of each currency section:

  • Gross Lend Fee
  • IB Mgmt Charge
  • Net Lend Fee

Change in Dividend Accruals

This section displays the change in dividend accruals for the period. At the top of the section is the Starting Dividend Accruals in Base Currency, followed by a list of accrued dividends sorted by currency and underlying symbol. At the bottom of this section is the Ending Dividend Accruals in Base Currency. The postings (with code Po) are done for new accrual additions to the account. The reversals (with code Re) are done for the following three reasons: correction in dividend accruals, cancellation in dividend accrual, and reversal due to payout in cash.

Dividend Accruals are a balance sheet item and are included in the Net Asset Value (NAV) In Base Currency section of the statement.

Field Descriptions


Column Description
Symbol The symbol of the position relating to the dividend.
Date The date of the change in dividend accrual.
Ex Date The ex dividend date of the stock.
Pay Date The dividend pay date of the stock.
Quantity The quantity held prior to ex date.
Tax The tax amount associated with the dividend.
Fee The fee associated with the dividend.
Gross Rate The dividend per share.
Gross Amnt Gross Rate x Quantity.
Net Amnt Calculated by adding the tax and fee amounts and then subtracting it from the gross amount.
Code The code abbreviation.


Totals

Total amounts for the following fields appear at the bottom of each currency section in that currency and in your base currency, and at the bottom of each asset class section:

  • Tax
  • Fee
  • Gross Amnt
  • Net Amnt

In addition, the following rows appear in the table:


Starting Dividend Accruals in Base Currency The first row in the table shows the outstanding amount of dividends as of the beginning of the report date.
Ending Dividend Accruals in Base Currency The last row in the table shows the outstanding amount of dividends as of the end of the report date.

Open Dividend Accruals

This section displays all the open dividend accruals that will be paid out on the pay date.

Field Descriptions


Column Description
Symbol The symbol of the position relating to the dividend.
Ex Date The ex dividend date of the stock.
Pay Date The dividend pay date of the stock.
Quantity The quantity held prior to ex date.
Tax The tax amount associated with the dividend.
Fee The fee associated with the dividend.
Gross Rate The dividend per share.
Gross Amnt Gross Rate x Quantity.
Net Amnt Calculated by adding the tax and fee amounts and then subtracting it from the gross amount.
Code The Code abbreviation.


Totals

Total amounts for the following fields appear at the bottom of each currency section in that currency and in your base currency, and at the bottom of each asset class section:

  • Tax
  • Fee
  • Gross Amnt
  • Net Amnt

Broker Interest Paid

Broker interest paid is the interest that is actually paid after the close of the month. Interest that has been accrued during the month is backed out of the Interest Accruals section of the statement at the time of recognition of interest paid. The Broker Interest Paid section is sorted by currency, converted to the base currency, and tied to the Mark-to-Market Performance Summary in Base and Cash Report sections of the statement.

Field Descriptions


Column Description
Date The date when the interest posted to the account.
Description The description of the interest.
Amount The amount of interest paid out.
Code The code abbreviation.


Totals

Total amounts for the following fields appear at the bottom of each currency section in that currency and in your base currency:

  • Amount

Broker Interest Received

Broker interest received is the interest that is actually received after the close of the month. Interest that has been accrued during the month is backed out of the Interest Accruals section of the statement at the time of recognition of interest received. The Broker Interest Received section is sorted by currency, converted to the base currency, and tied to the Mark-to-Market Performance Summary in Base and Cash Report sections of the statement.

Field Descriptions


Column Description
Date The date when the interest posted to the account.
Description The description of the interest.
Amount The amount of interest received.
Code The code abbreviation.


Totals

Total amounts for the following fields appear at the bottom of each currency section in that currency and in your base currency:

  • Amount

Bond Interest Paid

Bond interest is paid on a coupon date and reflects interest paid during the coupon period. If you purchase a bond in the middle of a coupon period, you will owe the previous owner of the bond interest for the period in which you do not own the bond. Bond Interest Paid reflects the amount paid to the previous owner of the bond. The total number in this section is backed out of the Dividends column in the MTM Performance Summary in Base section of the statement at the time of recognition of interest paid. The Bond Interest Paid section also ties to the Cash Report section of the statement.

Field Descriptions


Column Description
Date The date when the bond interest posted to the account.
Description The description of the bond interest.
Amount The amount of bond interest paid out.


Totals

Total amounts for the following fields appear at the bottom of each currency section:

  • Amount

Bond Interest Received

Bond interest is paid on a coupon date and reflects interest paid during the coupon period. If you sell a bond in the middle of a coupon period, the new owner of the bond will owe you interest for the period you owned the bond. The total number in this section is backed out of the Dividends column in the MTM Performance Summary in Base section of the statement at the time of recognition of interest received. The Bond Interest Received section also ties to the Cash Report section of the statement.

Field Descriptions


Column Description
Date The date when the bond interest posted to the account.
Description The description of the bond interest.
Amount The amount of bond interest received.


Totals

Total amounts for the following fields appear at the bottom of each currency section:

  • Amount

Soft Dollar Activity

The Soft Dollar Activity table shows how much has been paid to your soft dollar vendors. This information appears only if you are participating in IB's Soft Dollar Program. For more information about soft dollars, see the IB Soft Dollars Commission Program highlights.

Field Descriptions


Column Description
Date The date of the soft dollar activity.
Description The description of the soft dollar activity.
Amount The amount of the soft dollar activity.


Totals

Total amounts for the following fields appear at the bottom of each currency section:

  • Amount

CFD Charges

This section displays CFD charges.

Field Descriptions


Column Description
Date The date of the CFD charge.
Symbol The symbol related to the CFD charge.
Description The description of the CFD charge.
Received The amount received.
Paid The amount paid.
Total The total amount of CFD charges.
Code The code abbreviation..


Totals

Total amounts for the following fields appear at the bottom of each currency section:

  • Received
  • Paid
  • Total

Security Information

This section displays the security IDs for stocks and bond as well as expiry and other identifying information for options and futures. Information in this section is sorted by asset class.

Field Descriptions


Column Description
Symbol The symbol of the security.
Description The description of the security.
Security ID The security ID of the security.
Multiplier The multiplier of the security.
Expiry The expiration of the security if applicable.
Type Put or call.
Strike The strike price of the security.
Issue Date The issue date of the security if applicable.
Maturity The maturity of the security if applicable.

Segregated Settled Stock Positions

This section displays the segregated quantity for long stock positions. This section only appears in monthly statements for IB-CA accounts.

Field Descriptions


Column Description
Symbol The symbol of the stock position.
Description The description of the stock.
Segregated Position The segregated position quantity.

Options Distribution by Expiration

This section displays the option positions held by expiration. The section is an optional section.

Field Descriptions


Column Description
Symbol The symbol of the option position.
Description The description of the option position.
Quantity The number of units held of the option position.
Cost Basis in Base Quantity x Cost Basis.
Value in Base Quantity x Closing Price.
Unrealized P/L in Base Value – Cost Basis.

Base Currency Exchange Rate

This section gives an overview of the exchange rates versus base currency for the statement period.

Field Descriptions


Column Description
Currency The currency abbreviation. These are listed in alphabetical order.
Exchange Rate The currency exchange rate as of the report date. For closing rates, we use the midpoint of the bid/ask as reported by Reuters just prior to 4:00 PM EST.

Codes

This section explains all of the code abbreviations that appear in the Code column of different statement sections (for example, the Trades section).

Field Descriptions


Code Meaning
A
Adj
Al
Aw
B
Bo
C
CD
Ca
Co
E
Ep
Ex
G
HC
HFI
HFR
I
INV
L
LD
LI

Lo
LT
M
ML

MLG
MLL
MSG
MSL
O
P
PI
Po
R
RED
Re
RF
SL
ST
Sy
T
Assignment
Adjustment
Allocation
Away Trade
Automatic Buy-in
Direct Borrow
Closing Trade
Cash Delivery
Cancelled
Corrected Trade
External Transfer
Resulted from an Expired Position
Exercise
Trade in Guaranteed Account Segment
Highest Cost tax lot-matching method
Investment Transferred to Hedge Fund
Redemption from Hedge Fund
Internal Transfer
Investment Transfer from Investor
Ordered by IB (Margin Violation)
Adjusted by Loss Disallowed from Wash Sale
Last In, First Out (LIFO) tax lot-matching method (or tax basis election on the Tax Basis Declaration page in Account Management)
Direct Loan
Long-term P/L
Entered manually by IB
Maximize Losses tax basis election on the Tax Basis Declaration page in Account Management
Maximize Long-Term Gain tax lot-matching method
Maximize Long-Term Loss tax lot-matching method
Maximize Short-Term Gain tax lot-matching method
Maximize Short-Term Loss tax lot-matching method
Opening Trade
Partial Execution
Price Improvement
Interest or Dividend Accrual Posting
Dividend Reinvestment
Redemption to Investor
Interest or Dividend Accrual Reversal
Non-zero commissions, for Referred Clients only.
Specific Lot tax lot-matching method
Short-term P/L
Shares that may be loaned out as part of IB's Stock Yield Enhancement Program
Transfer

Notes/Legal Notes

Includes additional notes and legal statements pertaining to activity described on Activity Statements.

  1. Stock transactions settle on the trade date plus three days and securities options settle on the trade date plus one day. Ending settled cash reflects the cash which has actually settled.
  2. Unless otherwise noted, Interactive Brokers acted as agent in the execution of the above transactions. For those exchanges where IB is not self-clearing, IB may use one of the following clearing agents: Interactive Brokers Securities Japan, Inc., Interactive Brokers (U.K.) Limited, Timber Hill Canada Company, Timber Hill Europe AG, Timber Hill LLC, Timber Hill Securities Hong Kong Limited, ABN Amro Clearing Singapore Pte. Ltd., ABN Amro Clearing Sydney Pty Ltd., BBVA Bancomer, S.A., BNP Paribas Commodity Futures, Inc., BNP Securities Services, Milan Branch, Citibank International plc, Euroclear Bank S.A./N.V., Shinhan Securities Co., Ltd., Skandinaviska Enskilda Banken AB, Société Générale Zurich branch.
  3. Interactive Brokers LLC receives compensation from fund companies in connection with the purchase and holding of mutual fund shares by customers of Interactive Brokers LLC. Such compensation includes, but is not limited to, Rule 12b-1 fees which are paid out of the funds assets. The source and amount of any remuneration received by Interactive Brokers LLC in connection with a transaction will be furnished upon written request of the customer.
  4. Quantities preceded by a "-" sign indicate sell transactions. Other transactions are purchases. The settlement date for stock transactions is trade date + 3 business days, except for transactions on XETRA, which settle on trade date + 2 business days. Option transactions settle on trade date + 1 business day.
  5. In case of partial executions, commissions are charged on the total quantity executed on the original order. The commission is displayed on the first partial execution only.
  6. Each closed lot indicated above with a reference to note (6) was chosen by the end of the trading day to be sold versus the specific opening purchase identified in that row.
  7. Trade execution times are displayed in Eastern Time.
  8. Applicable commodity Regulatory Fees for your transactions is available on the IB website at http://www.interactivebrokers.com/en/p.php?f=commission&p=futures.
  9. Borrow Fee Rate represents the cost to borrow stock expressed in percent per annum. It is applied to the cash collateral amount on the stock borrow contract and is separate from any interest earned on credit cash balances. Similarly, Loan Fee Rate represents the benefit to lend stock. A positive rate indicates a cost to the borrower/benefit to the lender and a negative rate indicates a benefit to the borrower/cost to the lender. In general, the fee rates for hard-to-borrow stocks are higher than for normal availability stocks.


Fixed Income Notes

  1. Call features for bonds or preferred stocks may affect the yield. For zero coupon, compound interest and multiplier securities, there are no periodic payments and securities may be callable below maturity value without notice to holder unless registered. For asset-backed securities, the actual yield may vary depending on the speed at which the underlying note is pre-paid. For additional information regarding bond yield, please contact the IB Help Desk at: help@interactivebrokers.com. If this debt security is unrated by a nationally recognized statistical rating organization, it may pose a high risk of default. You should consult a financial advisor to determine whether unrated bonds are appropriate for your portfolio in light of your goals and your financial circumstances.


Legal Notes

  1. Please promptly report any inaccuracy or discrepancy in this statement, or in your account. Contact the IB Customer Service Department in writing using the form available on the IB website. You may also contact IB by phone, but if you report an error by phone, you should re-confirm such oral communication in writing in order to protect your rights, including rights under the Securities Investor Protection Act (SIPA).

    Interactive Brokers LLC, www.interactivebrokers.com, 877-442-2757 (U.S.)
    Interactive Brokers (UK) (Ltd), www.interactivebrokers.co.uk, 00800-42-276537 (Intl)
    Interactive Brokers Canada Inc., www.interactivebrokers.ca, 877-745-4222 (Can.)

  2. Unless otherwise noted, Interactive Brokers acted as agent in the execution of the above transactions. For those exchanges where IB is not self-clearing, IB may use one of the following clearing agents: Interactive Brokers (U.K.) Limited, Timber Hill Canada Company, Timber Hill Europe AG, Timber Hill LLC, Timber Hill Securities Hong Kong Limited, BBVA Bancomer, S.A., BNP Paribas Commodity Futures, Inc., BNP Securities Services, Milan Branch, Citibank International plc, Euroclear Bank S.A./N.V., Fortis Clearing Singapore Pte. Ltd., Fortis Clearing Sydney Pty Limited, Newedge Group S.A., Shinhan Securities Co., Ltd., Skandinaviska Enskilda Banken AB, Société Générale Zurich branch.
  3. IB acts as agent or riskless principal in foreign currency exchange transactions. Such transactions are executed against an IB affiliate or a third party, which acts as principal in such transactions and may have a long or short position and may have profited or lost in connection with the transaction. Foreign currency exchange transactions executed by Customer through IB are not regulated or overseen by the SEC or the CFTC.
  4. Trades marked with the exchange indicator of TMBR were effected by IB as agent through a market making affiliate, which acted as principal in the transaction and may have a long or short position in the security and may have profited or lost in connection with the transaction.
  5. All VWAP trades are effected pursuant to an average price formula based on a reference price provided by a third-party data provider. Additional information and reference prices are available upon request. IB, as agent, effects VWAP transactions through a market making affiliate, which acts as principal in such transactions and may have a long or short position in the security and may have profited or lost in connection with the transaction.
  6. IB accepts liquidity rebates from Alternative Trading Systems and exchanges for certain orders. IB receives payment for some option orders pursuant to exchange-mandated marketing fee programs or other arrangements. IB does not generally accept payment for order flow for security futures orders. To the extent permissible under exchange rules, IB may direct customer stock, option, futures, or security futures orders to its market making affiliate Timber Hill LLC, or to another affiliate, for execution. In such cases IB's affiliate may act as principal in the resulting transaction and may earn a profit or incur a loss in connection with the transaction. The source and nature of any compensation received by IB in connection with any transaction is available upon written request of the customer. For further information, check the IB website or email help@interactivebrokers.com.
  7. For security futures trades, if not already indicated on this statement, information about the time of any transaction, the identity of the counterparty to the transaction, and whether IB is acting as agent or principal, as agent for the counterparty, as agent for both parties to the contract, or as principal, and if acting as principal, whether the transaction was a block transaction or an exchange for physicals transaction, will be available upon written request of the customer.
  8. Customer is requested to promptly advise Interactive Brokers of any material change in Customer's investment objectives or financial situation.
  9. A financial statement of Interactive Brokers LLC is available for your personal inspection at www.interactivebrokers.com or at its offices, or a copy of it will be mailed upon your written request.
  10. Deposits held away from Interactive Brokers LLC may not qualify under SIPC protection.

Note: Amounts are formatted to two decimal places. If amounts are greater than two decimal places, we use "half-even" rounding. This means that we round such amounts up to the nearest even number. For example, xxx.775 rounds up to xxx.78, and xxx.725 rounds down to xxx.72.