New Zealand

Realised profit and loss

Indicative, not tax advice.

Cost method: FIFO (first in, first out). Working for 1 Apr 2026 to 31 Mar 2027. The income summary, the tax page and the ledger use this same figure.

Assumptions

Lots close oldest first. A buy and a sell on the same Auckland day apply the buy first.
Price gain is the closed quantity times (sell price minus buy price), times the NZD rate stored on the sell.
FX gain is the closed quantity times the buy price times (sell rate minus buy rate).
Fees are included. The buy fee in NZ$ is added to the cost of the lot it belongs to (spread per unit), and the sell fee in NZ$ is subtracted from that disposal.
A foreign fill with no stored rate is left blank. No exchange rate is guessed for it. A USD rate entered the other way round (below 1) is read as NZD per USD and converted.
A sell for more units than the open lots is left blank.
Crypto is any row whose asset type is crypto. Other disposals, including metals, are in the other section.
Corrections are not replayed.
A blank disposal is not counted as zero. Totals add only the disposals that have a figure.
This paper reads up to 5,000 ledger rows.
Income, the tax page, the ledger, the holdings gain and this paper use this FIFO figure. A stored amount on an older sell is not a second total.

Indicative, not tax advice.