Purchases and sales
Purchase and sale events are used for ordinary trades in shares, funds, options, and subscription rights. The event changes the holding and is used when AksjeFiks calculates FIFO positions and results.
Register each completed trade as a separate event. Multiple executions on the same contract note may be combined when they have the same security, account, date, and tax treatment. Otherwise, register them separately.
Fields
Section titled “Fields”Bank account
Section titled “Bank account”Select the account where the trade was executed. The account is stored on the FIFO position and is used for account filtering and account transfers.
Security
Section titled “Security”Select the security that was purchased or sold. If it is missing, create it first in the security dialog.
Date and time
Section titled “Date and time”Enter the trade date and, if known, its time. The date determines the year to which the trade belongs. The time determines the order of events occurring on the same day.
The order is especially important if the same security is purchased and sold on the same day, or if the trade occurs on the same day as a split, merger, spinoff, or account transfer.
Quantity
Section titled “Quantity”Enter the total number of shares, units, option contracts, or subscription rights covered by the trade. Enter a positive number for both purchases and sales; the event type determines whether the holding increases or decreases.
Total amount
Section titled “Total amount”Enter the trade’s complete amount in the selected currency, not the price per unit.
- For a purchase, the amount is used as the cost basis. Enter the total amount that should form part of the cost basis, including applicable acquisition costs.
- For a sale, the amount is used as the disposal proceeds. Enter the amount remaining after applicable disposal costs have been deducted.
The manual dialog has no separate brokerage-fee field. Check the total amount against the contract note before registering the event.
Currency and exchange rate
Section titled “Currency and exchange rate”Select the currency in which the total amount is stated. The exchange rate must express the NOK value of one unit of the selected currency. The calculated NOK amount is displayed in the dialog.
When automatic retrieval is enabled, AksjeFiks normally retrieves the rate for the trade date. If no rate is available for that date, the closest previous banking day is used and its date is displayed below the field. Disable automatic retrieval to enter another documented rate manually.
Comment
Section titled “Comment”The comment is optional. It can contain a contract-note number, an explanation of a manual correction, or other information that makes the trade easier to check later.
Effect on the calculations
Section titled “Effect on the calculations”A purchase creates a new FIFO position with the trade’s date, account, quantity, and cost basis. When several purchases exist, the positions are sorted by their original purchase date and time.
A sale is first matched against the oldest open FIFO position. If the sale covers more units than the registered holding, AksjeFiks creates a negative position for the excess. This represents a short position. If short selling was not intended, it normally indicates that the history, quantity, account, or event order must be corrected.
When shielding calculations are enabled, available shielding may be applied against dividends and gains in the app’s calculations. Read more under FIFO and shielding deduction.
Check after registering
Section titled “Check after registering”Check that:
- the holding changed by the correct quantity
- the NOK amount matches the documentation
- the purchase has the correct account and FIFO date
- the sale closed the expected FIFO positions
- the result appears in the correct year
When an older trade is changed, all subsequent events are recalculated. Check later sales and yearly reports as well.