Incorrect FIFO or cross-account currents

[pronebird]

Hi,

Not sure if that's a bug, basically this is a transaction history:

 Account  | Date                | Asset | B/S  | Symbol | Contract ID | ISIN         | Qty  | Price   | Multiple | Currency | Notes                            
----------+---------------------+-------+------+--------+-------------+--------------+------+---------+----------+----------+----------------------------------
 U70XXXX  | 2022-03-29 10:56:35 | STK   | Buy  | PAAS   | 4816190     | CA6979001089 | 300  | 27.088  | 1        | USD      |                                  
 U70XXXX  | 2022-04-05 14:29:21 | STK   | Sell | PAAS   | 4816190     | CA6979001089 | -300 | 27.31   | 1        | USD      |                                  
 U70XXXX  | 2022-04-07 13:13:20 | STK   | Buy  | PAAS   | 4816190     | CA6979001089 | 150  | 27.685  | 1        | USD      |                                  
 U70XXXX  | 2022-04-21 11:26:26 | STK   | Sell | PAAS   | 4816190     | CA6979001089 | -150 | 27.655  | 1        | USD      |                                  
 U70XXXX  | 2022-04-27 13:31:07 | STK   | Buy  | PAAS   | 4816190     | CA6979001089 | 200  | 24.628  | 1        | USD      |                                  
 U76XXXX  | 2022-04-27 13:31:29 | STK   | Buy  | PAAS   | 4816190     | CA6979001089 | 100  | 24.645  | 1        | USD      |                                  
 U70XXXX  | 2023-03-03 13:11:43 | STK   | Buy  | PAAS   | 4816190     | CA6979001089 | 100  | 15.878  | 1        | USD      |                                  
 U70XXXX  | 2024-05-31 10:44:36 | STK   | Sell | PAAS   | 4816190     | CA6979001089 | -100 | 21.8605 | 1        | USD      | Executed against an IB affiliate 
          |                     |       |      |        |             |              |      |         |          |          | Partial execution                
 U70XXXX  | 2024-05-31 10:44:36 | STK   | Sell | PAAS   | 4816190     | CA6979001089 | -200 | 21.865  | 1        | USD      | Partial execution                
 U76XXXX  | 2024-09-24 12:33:39 | STK   | Buy  | PAAS   | 4816190     | CA6979001089 | 50   | 22.18   | 1        | USD      |                                             

When outputting KDVP for 2024 the following transactions are produced:

<ISIN>CA6979001089</ISIN>
<Code>PAAS</Code>
<Name>PAN AMERICAN SILVER CORP</Name>
<IsFond>false</IsFond>
<Row>
  <ID>0</ID>
  <Purchase>
    <F1>2022-04-27</F1>
    <F2>B</F2>
    <F3>200.0000</F3>
    <F4>23.2713</F4>
    <F5>0.0000</F5>
  </Purchase>
  <F8>200.0000</F8>
</Row>
<Row>
  <ID>1</ID>
  <Purchase>
    <F1>2023-03-03</F1> <!-- I think this is not right! -->
    <F2>B</F2>
    <F3>100.0000</F3>
    <F4>14.9581</F4>
    <F5>0.0000</F5>
  </Purchase>
  <F8>300.0000</F8>
</Row>
<Row>
  <ID>2</ID>
  <Sale>
    <F6>2024-05-31</F6>
    <F7>300.0000</F7>
    <F9>20.1470</F9>
  </Sale>
  <F8>0.0000</F8>
</Row>

I think that may not be correct.

• The first 4 trades have already been closed in 2022.
• There are 2 buy orders in 2022-04-27 and 1 buy order in 2023-03-03, which together bring the balance to 400 (spread across 2 different accounts)
• On 2024-05-31 2 sell orders happen disposing 300 shares. If we disregard the account IDs, I think that this transaction, based on FIFO, taps 300 shares from 2022-04-27.

In other words:

 Account ID | Date                | Quantity | Price   | Currency | Multiplier | Balance 
------------+---------------------+----------+---------+----------+------------+--------
 U70XXXX    | 2022-04-27 13:31:07 | 200      | 24.628  | USD      | 1          | 200     
 U76XXXX    | 2022-04-27 13:31:29 | 100      | 24.645  | USD      | 1          | 300     
 U70XXXX    | 2024-05-31 10:44:36 | -300     | 21.8635 | USD      | 1          | 0       

This is a diff with ib-edavki output on the left hand side, and how I think that should be on the right hand side:

Something that I have been wondering about is whether FURS take into consideration each individual account separately and that's why ib-edavki acts this way, or are we forced to merge all our trades together when reporting?

[jamsix]

FURS requires FIFO over all accounts and brokers, so your observation is correct.

ib-edavki should support that behavior. In the past we've had IBUK -> IBCE and IBCE->IBIE changes, so we already faced multiple possible accounts in the past and it has worked.

Hence, this is a bug that might require some debugging on your actual data.

[ddbk]

@pronebird can you check if ISIN changed between purchase and sale? I had the same issue and this was the reason. I also have a quick (and dirty) fix ready to update all trades with the latest ISIN.

Edit: I see you included ISIN in the note above and that's not it. :/