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.

This section appears in the Default Statement and Legacy Full Default 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.
Debit Card Activity	The total amount of debit card transactions.
Bill Pay Activity	The total amount of bill pay transactions.
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.
Cash Settling MTM	Shows mark-to-market gains and losses for futures as well as Options that settle into cash.
Changes in Insured Bank Deposits	Shows the changes in the amounts swept to the Insured Bank Deposit Program.
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 Financial Advisor fees for an advisor client.
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.
Tax Receivables	The total amount of tax receivables.
Withholding Tax	The total amount of withholding tax.
871(m) Withholding	Derivative positions in the account subject to dividend tax withholding rules.
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.