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Statements & Trade Confirmations

Activity Statements - Quarterly Summaries

Professional Advisors and their clients and Friends and Family Advisors and their clients can view the Brokerage Account Quarterly Activity Summary, which is a simplified quarterly statement containing activity summaries of the advisor client's account. Each quarter, advisor clients receive a hard-copy of the summary by mail. Quarterly summaries are available for download as a PDF file under the Report Management section in Account Management.

Statement Details

Account Information

This section summarizes key attributes of your IB account, including the account holder name and address, account number, financial advisor name and address, customer type, account capabilities, trading permissions and the base currency of the account.


Field Description
Account Holder Name of the account holder
Address of Account Holder Address of the account holder
Acount Number Account number (ID)
Investment Advisor Name of investment advisor
Address of Investment Advisor Address of investment advisor
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 Lists the asset types you have permission to trade. Can include any of the following:
 
  • Stocks
  • Options
  • Futures
  • Futures Options
  • Forex
  • SSF (single-stock futures)
  • Funds
  • Bonds
  • Warrants
  • Stock Loan
  • Stock Borrow
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 as well as 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).

NAV comparison is not necessarily indicative of performance as it does not take into account the effect of deposits and withdrawals.


Field Description
Account Holder Name of the account holder
Address of Account Holder Address of the account holder
Acount Number Account number (ID)
Investment Advisor Name of investment advisor
Address of Investment Advisor Address of investment advisor
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 Lists the asset types you have permission to trade. Can include any of the following:
 
  • Stocks
  • Options
  • Futures
  • Futures Options
  • Forex
  • SSF (single-stock futures)
  • Funds
  • Bonds
  • Warrants
  • Stock Loan
  • Stock Borrow
Expiration Date or Maturity Date For options, futures and options on futures, the expiration date of the contract. For Treasury Bills, the maturity date.

Current Account Positions

This section shows the symbol, description, quantity and current price at the end of the quarter of all positions in your account, sorted by asset type then base currency.


Field Description
Symbol The contract symbol.
Description The contract name.
Quantity The number of shares or contracts you hold.
Current Price The market price of the contract as of the date of the close of the quarter.

Transactions Summary

This 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.


Field 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) The total number of shares or contracts sold in the current quarter for each class in which you had transactions.

Year to Date Performance Summary in Base

This section shows profit and loss by asset class. We show year-to-date mark-to-market, and realized short and long term performance for each asset class in your account and totals for all asset classes.


Field 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
Mark-to-Market The current mark-to-market profit or loss of each asset class in your account.
Realized Short Term Year-to-date realized short term profit or loss as of the statement date.
Realized Long Term Year-to-date realized long term profit or loss as of the statement date.

In addition, the following field appears:


Total
(All Asset Classes)
The total Mark-to-Market profit, Realized Short Term and Realized Long Term profit or loss for all asset classes.

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 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.

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.


Cash Settling MTM

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) includes:

  • Proceeds from Stocks, Options, Bonds, T-bills and Forex.
  • Cash received from Corporate Actions.

Net Trades (Purchases) includes:

  • Purchases for Stocks, Options, Bonds, T-bills and Forex.
  • Cash paid due to Corporate Actions.

Field Description
Cash Detail Starting Cash, Ending Cash, and Ending Settled Cash in your base currency.A row appears for each type of transaction that affected your cash balance:
 
  • Client Fees
  • Commissions
  • Commissions Receivables
  • Deposits
  • Withdrawals
  • Account Transfers
  • Internal Transfers
  • Dividends
  • Broker Interest Paid and Received
  • Bond Interest Paid and Received
  • 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 (Purchase)
  • Other Fees
  • Fees Receivable
  • Payment in Lieu of Dividends
  • Withholding Tax
  • FX Translations (base)
Base Currency Summary Data is sorted by currency, but the Base Currency is always displayed at the top of the section.
Total Totals for Starting Cash, Ending Cash, and Ending Settled Cash and each type of transaction that affected your cash balance.
Securities In the securities segment of your account: Starting Cash, Ending Cash, Ending Settled Cash and amounts of each type of transaction that affected your cash balance.
Commodities In the commodities segment of your account: Starting Cash, Ending Cash, Ending Settled Cash and amounts of each type of transaction that affected your cash balance

For Stock Loan and Borrow (SLB) Customers only, the Cash Report section includes the following data:


Field Description
Cash Collateral Detail Starting Cash, Ending Cash, and Ending Settled Cash in your base currency.A row appears for each type of transaction that affected your cash balance:
 
  • Starting Cash Collateral
  • Net Securities Borrowed
  • Net Securities Lent
  • Ending Cash Collateral
Base Currency Summary Data is sorted by currency, but the Base Currency is always displayed at the top of the section.
Total Totals for Starting Cash, Ending Cash, and Ending Settled Cash and each type of transaction that affected your cash balance.
Securities In the securities segment of your account: Starting Cash, Ending Cash, Ending Settled Cash and amounts of each type of transaction that affected your cash balance.
Commodities In the commodities segment of your account: Starting Cash, Ending Cash, Ending Settled Cash and amounts of each type of transaction that affected your cash balance

Change in Position Value

This section shows the changes in your position from the beginning of the period to the end of the period. Data is sorted by asset class and currency, but the Base Currency per asset class will always be displayed at the top of the section. Changes in position value are due to transactions, changes in market prices, and with multiple currencies translation gains and losses to the base currency.


Field 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
Base Currency Summary Data is shown by asset class, then currency, but the Base Currency is always displayed at the top of the section.
Value The value of the following items:
 
  • Prior Period Value: The value of your positions at the end of the previous quarter.
  • Transactions: The net value of all transactions in the current quarter.
  • MTM P/L On Prior Period: The mark-to-market profit or loss in the previous quarter.
  • MTM P/L On Transactions: The mark-to-market profit or loss on transactions in the current quarter.
  • End of Period Value: the value of your positions in the current quarter.

Transfers

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


Field Description
Account For consolidated statements (not applicable to FA Client Quarterly Summary), the IB account.
Symbol The contract symbol.
Date The date of the transfer.
Type The type of transfer:
 
  • ACAT
  • INTERNAL
  • DEBT TRANSFER
  • BROKER TRANSFER
  • MONEY-ONLY DVP
Direction IN or OUT (of your IB account or if consolidated of the IB account indicated).
Account The account on the other side of the transfer.
Cash Amount For cash transfers, the cash amount transferred.
Qty For asset transfers, the number of shares or contracts transferred.
Transfer Price For asset transfers, the price of the asset (if available).
Market Value For asset transfers, the total market value of the asset.
Realized P/L For asset transfers, if incoming transfer closes a short position, there will be P/L. When details are enabled, the closed lots are included.
Code Additional information about the data in code abbreviations. The following codes apply (descriptions are available in the Codes section): Ca, ML, LI, ST, LT.

In addition, the following field appears:


Total The total Cash Amount, Market Value and Realized P/L for all transferred assets.

Other Information

This section includes information about your financial advisor and advisor fees, including:

  • The name of your Financial Advisor.
  • Information Advisor Fees, including method of client billing and percent of liquidation value for automatic billing.

Codes

This section explains all of the code abbreviations that appear in the Code column of different statement sections.


Field Description
Code The code abbreviation.
Meaning Description of the code.

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.