Cash & Collateral 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
Cash Detail
Starting Cash	The total amount of cash in your account at the start of the statement period.
Commissions	The total amount of commissions.
Account Transfers	The total amount of account transfers.
Dividends	The total amount of dividends.
Broker Interest Paid and Received	The total amount of broker interest paid and received.
Trades (Sales)	Trades (Sales) contains the following: - Proceeds from Stocks, Options, Bonds, T-bills and Forex. - Cash received from Corporate Actions.
Trades (Purchase)	Trades (Purchases) contains the following: - Purchases for Stocks, Options, Bonds, T-bills and Forex. - Cash paid due to Corporate Actions.
Internal Transfers	The total amount of internal transfers.
Other Fees	The total amount of other fees.
Payment In Lieu of Dividends	The total amount of payment in lieu of dividends.
Withholding Tax	The total amount of withholding tax.
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.
Collateral Value Detail
Starting Collateral Value	The total amount of the starting collateral value.
Net Securities Lent Activity	The total amount of net securities lent value.
Ending Collateral Value	The total amount of the ending collateral value.
Net Cash Detail
Net Cash Balance	The total amount of net cash balance.
Net Settled Cash Balance	The total amount of net settled cash balance.