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 onedollar difference when compared to the Trades section of your Activity Statement.
Note: 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 midperiod, cash balances and/or equity balances for the report date prior to the linking date are included as Linking Adjustments. If an account is delinked midperiod, cash balances and/or equity balances for the delinking 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 marktomarket gains and losses for futuresas 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:

Net Trades (Purchases) 
Net Trades (Purchases) contains the following:

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. 