I was assigned on the Ex-Dividend Date. Why do I owe the dividend?

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Clients may view the allocation of funds for a cash dividend on their Activity Statements on or shortly after the announced pay date…

Spot currency trades executed after 17:00 ET are generally considered the next-day's trades and will be reported on the daily Activity Statement as of the business day following that on which the trade was executed…

On the ex-dividend date for a cash dividend, IBKR will accrue the expected dividend to eligible accounts. The dividend will continue to accrue until the funds have been allocated by the clearing agent or depository. Upon receipt of the funds, IBKR will reverse the dividend accrual and post the dividend to the cash balance of the account…

Yes, once a dividend is accrued it will be included in the account's Net Asset Value (NAV). The accrual will generally start on the Ex-Dividend date and will be reversed out of the Dividend Accrual and posted to the Cash Balance on the payment date. The NAV will be impacted on the ex-dividend date when the accrual is processed…