Account Statement

The Account statement provides you an overview about your trading activities, profits and losses and a trade history.


Edit configuration and run report

In the menu at the top, select Performance & Reports and click on Statements.

A variety of reports is offered to show you all relevant trading activities, performance, dividends and much more. For tax purposes we recommend to use the Activities report.

If you want a shorter summary, the Realized Summary might be your choice.

Click the blue arrow icon to run a report. The pop-up window lets you configure the report to your needs. From here, choose a date period, select a language and define a format to either view in a browser or to save the report on your device.

View or save your account statement

You can view your statement from in-browser or download them to your device. Therefore, click the sections to expand or collapse.

Explanation of content

Below you can find detailed information about the sections of the account statement:

In the Account Information category you will find general information about your securities account.

NameNames of all account holders.
AccountAccount number.
Customer typeOwnership structure of the account (individual account, joint account, corporate account, etc.).
Account permissionsType of account management (cash account or margin account).
Base currencyDisplay currency of your account.

The Net Asset Value (NAV) is the total value of your account.

NAV ChangeThis lists the individual values that contribute to a change in NAV.
Time-Weighted ReturnThis computes a performance linked only to the account holder’s actions, unaffected by account size fluctuations like deposits and withdrawals. The displayed time-weighted return does not reflect the account’s value percentage change.
Portfolio AnalystIf you wish to have detailed analysis of the performance of your account, you can use the Portfolio Analyst. This is available for your real money deposit account.

This section shows the changes in value of your positions based on daily closing prices.

Considerations of Mark-to-Market (MTM) show how much profit or loss has been generated during the period, regardless of whether positions are open or closed. Transactions to open or close positions are not reconciled using this method. MTM calculations assume that all open positions and transactions are settled at the end of each day and new positions are opened the next day. It does not include profit or loss considerations from position closure. These can be found in the Transactions section.

In column Position, you can see the value change of each position based on the final price. Here, the difference between your position from the first to the last available final price is displayed.

When you carry out a transaction, usually there is already a profit or loss during the trading day. The difference between the transaction price and the closing price of the day is captured in the column Transaction.

Commissions and other costs (total amounts of dividends, withholding tax, profit and loss from capital measures, coupons, and accrued bond interest) are also moved to separate columns since they cannot be captured by the difference in security closing prices.

In this section, you will find an overview of your profits and losses divided by security class and underlying asset.

This table is divided into realized and unrealized gains and losses. The realized gains and losses are converted into the base currency on the day of position closure. Unrealized gains and losses are converted into the base currency using the last currency closing rate of the reporting period.

The columns Profit and Loss show the cumulative gains and losses respectively. The totals of gains and losses are displayed in the Total columns. The last column summarizes both realized and unrealized gains and losses.

S/T stands for Short Term and refers to positions held for less than 365 days.

L/T stands for Long Term and refers to positions held for more than 365 days.

Cost Adj. indicates adjustments made to the cost basis. In the case of tax-free dividend payments or capital repayments (Return of Capital), the cost basis of the position is adjusted. Thus, the capital repayment is only taken into account for tax purposes when the position is closed.

With the cash report, you can track the changes in your cash balances.

In this overview you will find the turnovers and movements of your cash. For this purpose, the cash report is separated according to your currencies In the upper area you’ll get a total overview, converted into base currency

Initial Cash BalanceStarting cash balance at the beginning of the period (in the specified currency or cumulated and converted into the base currency).
CommissionsCommissions paid during the selected period.
Account Transfers(Automatic) money movements between the sub-accounts of your portfolio.
DividendsReceived dividend payments on your stock positions.
Broker InterestInterest paid or received (cumulated) during the selected period.
Cash Settling MTMDisplays mark-to-market gains and losses from positions in futures and options with cash settlement. More information on MTM considerations can be found in the Mark-to-Market Performance Overview tab.
Dividend Substitute PaymentsReceived dividend substitute payments.
Transaction FeesWithheld tax for transactions.
Withholding TaxWithholding tax withheld on dividend payments and dividend substitute payments.
Net Trades (Sales)Cash flow in from sales.
Net Trades (Purchase)Cash flow out from purchases.
Other FeesOther fees paid during the selected period (e.g. market data fees).
Gain/Loss from Cash Currency ConversionSee information below.
Ending Cash BalanceEnding cash balance at the end of the period.
Settled Ending Cash BalanceEnding cash balance at the end of the period (after settlement period).

Gain/loss from cash currency conversion

The actual (realized) gains or losses can only be determined once the foreign currency position has been closed. The amount reported under Gain/loss on foreign currency translation is therefore not an actual realized gain or loss.

To determine the actual (realized) gain/loss from cash currency conversion, the difference between the exchange rates of the current and previous period is formed and multiplied by the opening balance.

The closing exchange rate for CHF on 01/14/20XX was 0.83264 and on 01/15/20XX this value was 1.00170. According to the above calculation, this results in a difference of 0.16906.

If we multiply this value by the cash opening balance (e.g.: CHF -10,000.00), this results in a cash FX translation loss of EUR -16,906.00 for the foreign currency CHF.

Provided that we apply the same calculation to the other foreign currency holdings, the sum of the individual values for each foreign currency will result in the total amount reported for 01/15/20XX for the Cash FX Translation Gain/Loss item.

Here you can see a list of the positions that were in your securities account at the close of trading on the last day of the account statement period.

SymbolThe symbol allows you to identify a security on our trading platform.
QuantityThe number of shares held in your portfolio at the end of the extraction period.
MultiplierThis factor determines the contract size for derivatives.
Example: an option contract that includes the right to purchase 100 shares has a multiplier of 100.
Entry PriceThe price at which you acquired the position in this security.
Cost BasisThe total cost incurred in building the position, including commissions.
Final PriceThe final price of the security on the last day of the extraction period.
ValueTotal value of the position = Quantity x Final Price
Unrealized P/L Unrealized profit or loss = Value – Cost Basis

In this section you can see the settlement of index options and warrants.

DateThe date on which the cash settlement of the option took place.
DescriptionThe description of the cash settlement.
AmountThe amount of cash settlement of the option.
MTM-P&LFor information on MTM considerations, see the Mark-to-Market Performance Overview tab.
Realized P&LThe realized profit or loss.

This section shows your forex positions at the end of the statement period.

DescriptionThe symbol allows you to identify a security on our trading platform.
QuantityThe description of the Forex balance.
Cost PriceThe price at which you acquired the position in this currency.
Cost Basis in EURThe total cost incurred in building the position, including commissions, converted to the base currency of the account.
Close PriceThe final price of the currency on the last day of the extraction period.
Value in EURThe current value of the position in base currency. It is calculated according to quantity x exchange rate from the foreign currency to the base currency for the last day of the statement period.
Unrealized Profit/LossUnrealized profit or loss = Value – Cost Basis

This section of the account statement contains information on the shares used in whole or in part to collateralize your margin loan. In the column Securities separated find the assets that are not currently used as collateral for a margin loan.

You can see the number of shares borrowed and lent. This section is only available when the Stock Yield Enhancement Program is active.

SymbolYou can use the symbol to identify a security in our trading platform.
DescriptionCompany name.
Shares at IBTotal shares held.
Shares borrowedNumber of shares borrowed.
Shares LentShares awarded.
Net SharesNet shares.

This section shows all purchases and sales you have made during the reporting period.

Trades are sorted first by security class, then by currency, and finally by security symbol.

Gains and losses are reported under this heading for all realized (completed) transactions. Commissions are netted to calculate the cost basis and realized gains or losses. For the MTM, commissions are not netted and are shown as a separate line in the Market-to-Market Performance Overview.

SymbolYou can use the symbol to identify a security in our trading platform.
Date/TimeThe date and the time of the execution.
QuantityThe number of units of securities for the transaction.
T. priceThe trading price at which the transaction was executed.
C. priceThe closing price of the security on the day of the transaction.
ProceedsThe revenue generated by the transaction, excluding fees and commissions.
(T. rate x quantity)
Comm/feeTrading commissions and fees incurred as a result of the transaction.
BasisTransaction value including fees.
Realized P&LThe gain or loss realized from the transaction.
MTM P&LThe difference between the trading price and the final price multiplied by the quantity.
CodeCodes that give you more information about each transaction. All codes are listed in the Codes section.
O = Opening of position by trade. C = Closing of position.

The tax withheld for transactions is presented sorted by asset class and currency.

If separate fees or taxes are due for a transaction, for example due to national regulations, they will appear in this section.

Time/DateTime and date of the transaction.
SymbolThe symbol allows you to identify a security on our trading platform.
DescriptionThe description of the transaction tax.
QuantityThe number of securities related to the transaction tax.
Trading PriceThe trading price related to the transaction tax.
AmountThe tax amount withheld through the trade.

Here you will find a list of all corporate actions, sorted by asset class and currency.

Reporting DateThe day on which the company reported the corporate action.
Date/TimeDate and time of the corporate action.
DescriptionDescription of the corporate action.
QuantityNumber of securities involved in the corporate action.
EarningsRevenue related to the corporate action.
ValueThe value associated with the corporate action.
Realized Gain/LossThe realized gain or loss associated with the corporate action.

If there are options available for Corporate Actions related to the securities in your portfolio, you can view and manage them in the Corporate Action Manager in the Client Portal. For more information click here.

You can also find additional information directly on the websites of the respective companies under the Investor Relations section. For general information on Dividends, please consult this page.

This section shows securities transfers to or from another broker.

SymbolYou can use the symbol to identify a security in our trading platform.
DateDate of transfer.
TypeThe type of transfer.
DirectionIncoming (In) or Outgoing (Out).
Transferring CompanyName of the contra-broker.
Transfer AccountThe account number of the contra-broker.
QuantityNumber of securities transferred.
Transfer PriceTransfer price of securities.
Market ValueMarket value of the transfer.
Realized P&LThe realized P&L associated with the transfer.
Cash AmountThe amount of money transferred, if applicable.
CodeCodes that give you more information about each transaction. All codes are listed in the Codes section.

This section lists deposits and disbursements as well as internal transfers.

This section of the standard statement displays all incoming and outgoing cash transactions of your account for the reporting period, sorted by currency. The totals are displayed at the end of the section.

DepositDeposit made from a bank account to your account via LYNX.
WithdrawalWithdrawal from your LYNX account to a connected bank account.
Cash Transfer This description is used for postings between subaccounts as well as for transfers to mirrored securities accounts.

This section shows all fees for your account. These include market data fees, dividend fees, and other fees. Amounts are totaled at the bottom of the section.

AccountYour Account number.
DateThe date of the fee.
DescriptionThe description of the fee.
AmountThe amount of the fee.

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).

AccountYour Account number.
DateThe date of the dividend.
DescriptionThe description of the dividend.
AmountThe amount of the dividend.

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

DateThe date of the withholding tax.
DescriptionThe description of the withholding tax.
AmountThe amount of the withholding tax.

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 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.

AccountYour Account number
DateThe date when the interest posted to the account.
DescriptionThe description of the interest.
AmountThe amount of interest received.

This section shows interest accruals for each currency and bonds held. Interest accruals are converted to your base currency using the daily currency conversion rates. Interest accrues daily during the month and is paid or charged once a month after each month’s close. When interest is paid or charged 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.

Starting Accrual BalanceThe balance of interest accruals at the start of the period.
Interest AccruedThe amount of interest accrued for the period.
Accrual ReversalThe amount of the accrual reversal for the period.
FX TranslationBecause FX translation rates change from period to period, there will be differences in the translated base currency balances.
Ending Accrual BalanceThe balance of interest accruals at the end of the period.

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.

AccountAccount Number (ID)
SymbolThe symbol of the position relating to the dividend.
DateThe date of the change in dividend accrual.
Ex DateThe ex dividend date of the stock.
Pay DateThe dividend pay date of the stock.
QuantityThe quantity held prior to ex date.
TaxThe tax amount associated with the dividend.
FeeThe fee associated with the dividend.
Gross RateThe dividend per share.
Gross AmntGross Rate x Quantity.
Net AmntCalculated by adding the tax and fee amounts and then subtracting it from the gross amount.
CodeThe code abbreviation.

The price you pay if you short a stock. This section of the Activity Statement displays daily shorted stocks and the associated borrow rates and fees.

Value DateThe date used to determine the hard to borrow details.
SymbolThe symbol of the short stock position.
QuantityThe number of units of the short stock position.
PriceThe adjusted closing price of the short stock position.
ValuePrice x Quantity.
Fee Rate (%)The borrow fee rate for the short stock position.
Borrow Fee(Value x Fee Rate)/360.
CodeThe code abbreviation.

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

SymbolThe symbol of the security.
DescriptionThe description of the security.
ConidThe conid of the instrument traded.
Security IDThe CUSIP or ISIN number of the instrument.
MultiplierThe multiplier of the security.
ExpiryThe expiration of the security if applicable.
Delivery MonthThe delivery month of the security if applicable.
TypePut or call.
StrikeThe strike price of the security.
Issue DateThe issue date of the security if applicable.
IssuerThe issuer of the security if applicable.
MaturityThe maturity of the security if applicable.
CommodityCommodity type.
DeliveryPhysical delivery type.
WeightWeight of delivery.
FinenessFineness of commodity.
Serial NumberSerial number of commodity.

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

AExAutomatic exercise for dividend-related recommendation
AwAway Trade
BAutomatic Buy-in
BoDirect Borrow
CClosing Trade
CDCash Delivery
CPComplex Position
CoCorrected Trade
CxPart or all of this transaction was a Crossing executed as dual agent by IB for two IB customers
ETFETF Creation/Redemption
EpResulted from an Expired Position
GTrade in Guaranteed Account Segment
GEAExpiration or Assignment resulting from offsetting positions
HCHighest Cost tax lot-matching method
HFIInvestment Transferred to Hedge Fund
HFRRedemption from Hedge Fund
IInternal Transfer
IAThis transaction was executed against an IB affiliate
INVInvestment Transfer from Investor
LOrdered by IB (Margin Violation)
LDAdjusted by Loss Disallowed from Wash Sale
LILast In, First Out (LIFO) tax lot-matching method
LTLong-term P/L
LoDirect Loan
MEntered manually by IB
MExManual exercise for dividend-related recommendation
MLMaximize Losses tax basis election
MLGMaximize Long-Term Gain tax lot-matching method
MLLMaximize Long-Term Loss tax lot-matching method
MSGMaximize Short-Term Gain tax lot-matching method
MSLMaximize Short-Term Loss tax lot-matching method
OOpening Trade
PPartial Execution
PIPrice Improvement
PoInterest or Dividend Accrual Posting
PrPart or all of this transaction was executed by the Exchange as a Crossing by IB against an IB affiliate
RDividend Reinvestment
REDRedemption to Investor
ReInterest or Dividend Accrual Reversal
RIRecurring Investment
SIThis order was solicited by Interactive Brokers
SLSpecific Lot tax lot-matching method
SOThis order was marked as solicited by your Introducing Broker
SSCustomer designated this trade for shortened settlement and so is subject to execution at prices above the prevailing market
STShort-term P/L
SYPositions that may be eligible for Stock Yield


Yes, however, please be aware of the following:

Post the IBIE migration, your account number was updated. To access statements prior to 2021, select Add/Edit next to your U-number at the top of the page. In the appearing window on the right, click the blue filter icon at the top-right, choose Migrated, and click Apply. Select the box for the old account, deselect the new one, and press Continue. You can now view statements from 2020 and earlier.

Depending on its size, a requested account statement might take a while to be processed. Please review the Batch Statements section to review the processing state. Please request an account statement using the instructions above and click on the update icon ↻ to refresh the page.

A Batch Statements section will appear on the right-hand side of the screen. Please click on the refresh symbol next to batch statements until you see an arrow symbol to the right of the respective account statement. Click on the arrow symbol to open the report.

The reports are available to create for the last 5 calendar years. If you need an earlier report, please request it from your local Service Desk through e-mail. Your request may draft a processing fee which is outlined in our tariffs overview. The maximum timeframe per report is 365 day and the cutoff time is 8:30 pm EST.

Go to the custom reports section to create your own account statement. From there, click the + symbol. Then provide a name for your report and choose the desired sections to include in the report. You can make custom configurations and set your preferred delivery of the reports. After configuration, click Continue to save your custom report.

To receive notifications for newly available reports, please follow these steps:

  • Ensure that you have set the correct email address in the settings.
  • In the Settings page go to Reporting section, and click Statements Delivery.
  • Click the configure icon to choose a Statements delivery method.
  • On the next page, select whether you prefer to receive a notification, an email, or an email with attachment for newly available reports.
  • Press Continue to save your preferences and apply the changes.
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