PNL calculation for each transaction type

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

BUY Purchased at the price*1 for the stated date and time

×

・A SPOT purchase at an exchange
・A SPOT purchase from a thirdparty
SELL Sold at the price for the stated date and time ・A SPOT sale at an exchange
・A SPOT sale to a thirdparty
BONUS Processed as a profit based on the price for the stated date and time

・Airdrop
・Campaign reward
・Referral reward
LOSS Processed as a loss at the book price*2 for the stated date and time ・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)
REDUCE Decrease the quantity※3without affecting the PNL

×

・The exchange was shut down and you are unable to retrieve the coin
(but the tax office does not allow it to be reported as a loss)

STAKING Processed as a profit based on the price for the stated date and time ・Received a reward for staking
LENDING Processed as a profit based on the price for the stated date and time ・Received a reward for lending
LEND Locks in the stated quantity × ・Lent coins to a friend
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 ・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 ・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 ・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 ・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 "Expense transfer fees").

 

 

[Related Article]

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

How is level-up in STEPN treated in the pnl calculation (level-up of NFT)?