This article explains how each transaction type impacts the PNL calculation.
* refers to the "Action" column in the custom file.
（"Action" column in the custom file）
|How it is processed||PNL impact?||
|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||
|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).
■PNL calculation and tax return filing for cryptocurrency: the Average Cost or the Periodic Average Cost? (Japanese only)
■Custom File for any other trades
■PNL calculation for borrowing/returning for SPOT trades (Japanese only)
■How is level-up in STEPN treated in the pnl calculation (level-up of NFT)?