This article explains how each transaction type impacts the PNL calculation.
* refers to the "Action" column in the custom file.
No. |
Transaction type ("Action" column in the custom file) |
How it is processed | PNL impact? |
Examples |
1 | BUY | Purchased at the price*1 for the stated date and time |
× |
・A SPOT purchase at an exchange ・A SPOT purchase from a thirdparty |
2 | SELL | Sold at the price for the stated date and time | 〇 | ・A SPOT sale at an exchange ・A SPOT sale to a thirdparty |
3 | BONUS | Processed as a profit based on the price for the stated date and time |
〇 |
・Airdrop ・Campaign reward ・Referral reward |
4 | LOSS | Processed as a loss at the book price*2 for the stated date and time | 〇 | ・The exchange was shut down and you are unable to retrieve the coin (and the tax office confirmed that it can be reported as a loss) |
5 | REDUCE | Decrease the quantity※3without affecting the PNL |
× |
・The exchange was shut down and you are unable to retrieve the coin |
6 | STAKING | Processed as a profit based on the price for the stated date and time | 〇 | ・Received a reward for staking |
7 | LENDING | Processed as a profit based on the price for the stated date and time | 〇 | ・Received a reward for lending |
8 | LEND | Locks in the stated quantity | × | ・Lent coins to a friend |
9 | RECOVER | Releases the stated quantity | × | ・Received back the coins |
10 | MINING | Processed as a profit based on the price for the stated date and time | 〇 | ・Received a reward for mining |
11 | Transfer fee (SENDFEE) | Decrease the quantity*4 without affecting the PNL | ×*4 | ・Paid a transfer fee |
12 | PAY | Processed as a sale at the price for the stated date and time | 〇 | ・Paid for goods/services in a cryptocurry |
13 | BORROW | Incorporate the price for the stated date and time into the book price | × | ・Borrowed coins |
14 | RETURN | PNL is calculated as (price at the time of borrowing - book price) * quantity | 〇 | ・Returned the borrowed coins |
15 | LEVELUP | The book price for the NFT concerned is increased | × | ・Level-up in STEPN |
16 | Payment in a Fiat currency (CASH) | PNL is calculated for the Fiat currency | 〇 | ・Paid for goods/services in a Fiat currency |
*1 the price -> the price you specified or the price Cryptact looked up (for supported coins only)
*2 the book price->the book value. The value of assets and liabilities included in the ledger.
The book price for a cryptocurrency is calculated based on all historical trades.
*3 the quantity -> the quantity of each coin.
*4 × -> the default behavior is to simply reduce the quantity. You can change the setting to include the fee in the PNL.
(Please refer to here).
[Related Article]
■Custom File for any other trades
■PNL calculation for borrowing/returning for SPOT trades
■How is level-up in STEPN treated in the pnl calculation (level-up of NFT)?