Account transfer
An account transfer moves the entire holding in the selected security from one account to another at the specified date and time. The original FIFO positions, cost bases, and shielding deductions follow the holding without a sale being registered.
Use account transfers only between accounts belonging to the same taxpayer. The function is not intended for a transfer that changes ownership.
Before registering the transfer
Section titled “Before registering the transfer”Both the source and destination accounts must exist in AksjeFiks. If necessary, create them in the account dialog.
Also make sure that all purchases, sales, and earlier account transfers up to the transfer time have been registered. This history determines the quantity and FIFO positions that are moved.
Fields
Section titled “Fields”Security
Section titled “Security”Select the security that was moved. Account transfers are available for the shares and funds covered by account-based calculations.
Transfer date and time
Section titled “Transfer date and time”The date and time specify exactly where the transfer occurs among the other events. A sale before the transfer time belongs to the source account, while a sale after the transfer can use the positions in the destination account.
If the broker documentation provides only a date, choose a time that places the transfer in the correct order relative to other events on the same day.
Source and destination accounts
Section titled “Source and destination accounts”Select the account the holding leaves and the account that receives it. The accounts must be different.
The dialog shows how many shares or units will be transferred. The quantity is read-only and calculated from the holding in the source account immediately before the selected time.
Comment
Section titled “Comment”The comment can contain, for example, the broker’s transfer reference or an explanation of why the holding was moved.
The entire holding is transferred
Section titled “The entire holding is transferred”The account transfer moves all positive FIFO positions for the security in the source account at that time. You cannot enter a partial quantity in the dialog.
Each position retains its:
- original purchase date and time
- cost basis
- accumulated shielding deduction
- remaining quantity
Only the account associated with each position changes. When all accounts are displayed together, the total holding and tax result therefore remain unchanged. When filtering by an individual account, however, the holding and positions move from the source account to the destination account.
The quantity is calculated dynamically
Section titled “The quantity is calculated dynamically”The quantity is not stored separately in the transfer event. If an earlier purchase, sale, or transfer is added or changed, the holding at the transfer time is recalculated. The quantity transferred may therefore also change.
This is especially important when several transfers follow one another. A change to the first transfer may affect which positions are available for the next one.
Checks after registration
Section titled “Checks after registration”Check both the source and destination accounts after the transfer. The total quantity across all accounts should be unchanged, the positions should have the same FIFO dates and cost bases, and the source account should no longer contain the transferred positions after the transfer time.