Disbursement Reconciliation Report

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Last updated: Sept 12th, 3:05am

The Disbursement Reconciliation Report (DRR) helps reconcile the payouts you receive, primarily in your bank account, with the payments, refunds, and other transactions contributing to each payout amount.

In the Disbursement Reconciliation Report,

Each transaction is linked to a unique Transfer ID for easy tracking and reconciliation.

You can access transaction-level details and fee breakdowns where applicable.

Multiple payouts are uniquely identified with Transfer IDs, which can also be used for cross-referencing bank statements.

See the reconciliation guide to know how to reconcile the report.

The Disbursement Reconciliation Report is available only for users who have opted for automatic settlements. For users who use any other withdrawal mechanisms such as manual settlements or auto sweep, see Balance report.

To help you decide which report is right for you, see guide for selecting reports.

Important: PayPal can enhance these reports and add additional attributes to the reports in the future. Use column names when integrating with these reports, so that your integrations don't break when new columns are added to the reports.

Prerequisites and requirements

Active PayPal business account in good standing.

Automatic settlement is enabled for your account for each settlement currency.

Valid bank account configured for settlements.

Account activity recorded after July 2025 (historical data limitation).

Know before you begin

Data availability:
- This report includes data only for successful payouts initiated on or after October 2025, provided all associated pay-in transactions occur after July 2025.
- The report shows up blank if:
  - No successful payouts occur during the selected period, or
  - Any pay-in transactions fall before July 2025.

Usage guidance
- Use this report for transaction reconciliation, provided there's a positive balance and payouts occur consistently.
- If the account remains negative or zero, transactions are not reported until you accumulate a positive balance and initiate a payout.
- For daily transaction reconciliation requirements, subscribe to the Balance Report to avoids delays.

Automated report availability
- An automated reconciled report is generated and delivered if automated settlements for each settlement currency is enabled immediately after account setup.
- If automated settlements are enabled after the account setup day, the report for the first day cannot be generated automatically, as not all transactions are available for reconciliation.
- Contact PayPal support if:
  - You enable automated settlements for a specific settlement currency later than the initial configuration, or
  - Your account has no successful settlements for an extended period due to a negative or zero balance.

ACH withdrawal denial
- Reports are generated upon successful withdrawal initiation.
- If a bank return occurs:
  - The ACH reversal transaction is included in the next report.
  - The amount is credited to the user’s available balance and re-attempted for settlement the next day.

Download a sample report

Download the sample report in CSV format to view what's available in the Disbursement Reconciliation Report.

Report access and delivery

Method	Description	Reports setup	Delivery details	Availability
Scheduled delivery	Automated daily report generation through SFTP.	Prerequisites: Configure your SFTP credentials through the merchant portal. For instructions on accessing SFTP reports, see Access SFTP Reports. Reports would be generated and delivered to your SFTP dropbox before 12:00 PM daily (your account's time zone). Subscribe: Self-subscribe from the reports page after you log in to your PayPal business account. Contact your PayPal account team to schedule the report generation and delivery to your SFTP folder.	After subscription, this report is generated and delivered daily to your SFTP dropbox. It will contain data for: Successful payouts Associated pay-in transactions In case the user is enabled for gross billing, autodebit and the frequency for gross billing, autodebit transaction detailing the funds autodebited for gross billed fees is available in the same report. Location: Secure FTP Server `/ppreports/outgoing directory` Schedule: Daily before 12:00 PM (leading time zone). Timing:The report is delivered two days after transaction processing: Day T: Transactions occur and are processed. Day T+1: Payouts occur for Day T transactions. Day T+2: Reports for Day T transactions is generated and delivered. Format: CSV files with UTF-8 encoding.	Available
On-demand generation	Manual report generation through the merchant portal.	Generated on demand.	NA	NA

Method

Description

Reports setup

Delivery details

Availability

Scheduled delivery

Automated daily report generation through SFTP.

Prerequisites:

Configure your SFTP credentials through the merchant portal. For instructions on accessing SFTP reports, see Access SFTP Reports.

Reports would be generated and delivered to your SFTP dropbox before 12:00 PM daily (your account's time zone).

Subscribe:

Self-subscribe from the reports page after you log in to your PayPal business account.

Contact your PayPal account team to schedule the report generation and delivery to your SFTP folder.

After subscription, this report is generated and delivered daily to your SFTP dropbox.

It will contain data for:

Successful payouts

Associated pay-in transactions

In case the user is enabled for gross billing, autodebit and the frequency for gross billing, autodebit transaction detailing the funds autodebited for gross billed fees is available in the same report.

Location: Secure FTP Server /ppreports/outgoing directory

Schedule: Daily before 12:00 PM (leading time zone).

Timing:The report is delivered two days after transaction processing:

Day T: Transactions occur and are processed.

Day T+1: Payouts occur for Day T transactions.

Day T+2: Reports for Day T transactions is generated and delivered.

Format: CSV files with UTF-8 encoding.

Available

On-demand generation

Manual report generation through the merchant portal.

Generated on demand.

File format specifications

Technical specifications

Format: Comma-separated values (.csv).

Encoding: UTF-8 (8-bit UCS/Unicode Transformation Format).

Currency representation: Major currency units (dollars for USD, yen for JPY).

Negative amounts: Indicated with a minus sign (For example, -1000 for refunds).

File size limit: Maximum 1 million records per file.

Large reports: Split across multiple files when exceeding limits.

File naming convention

Reports follow this standardised naming pattern:

${encryptedSubscriptionId}-{NodeIdentifier}-{subfamily}-{templateName}-{dateCadence}-{fileNumber}-{totalFile}-{genDateTime}.{extension}

Example:

0006542-6ABKUHNC34696-DRR-DISBURSEMENT-RECONCILIATION-REPORT-20220601-1-1-20220602000000.CSV

For more details about the file naming convention, see the glossary.

Reconciliation guide

Reconciliation use case	How to reconcile
Trace my payout in my bank statement	To identify the payout transaction, trace the transaction with Record type == Withdraw money and Record subtype == Disbursed in the report details section. Get the value under the Transfer ID attribute for the corresponding payout transaction. Use this to trace the payout transaction in your bank statement.
Reconcile my bank deposits	To identify the payout transaction, trace the transaction with Record type == Withdraw money and Record subtype == Disbursed in the report details section. Get the Transfer ID associated with the payout transaction. Get the list of transactions with the same Transfer ID as the payout transaction. For every Transfer ID, verify that the sum of amounts in the Settlement Amount column == 0.
Identify all transactions that are settled to my bank account	For each unique Transfer ID, iterate through the report details (RD) section to identify all transactions contributing to the payout.
Track your bank reversal transactions	To identify the payout bank reversal transaction, trace the transaction with Record type == Failed disbursement and Record subtype == Bank reversal in the report details section. The ACH reversal transaction is included in the next Disbursement Reconciliation Report. The amount is credited back to the user's available balance and re-attempted for settlement the next day.
Payout reconciliation for merchants coming through Partners	If you are a Partner and want to reconcile the payout amount for all your merchants, run the same steps using the Merchant account identified with the column name Merchant Account ID.
Reconcile net settled fees	Net-billed fees are charged at the time of the transaction and deducted upfront from the merchant's balance. To reconcile net-billed fees: Identify the Total Net Fees column for each applicable transaction. The Total Net Fees column reflects the net-billed fees. Identify all transactions where fees are charged at the time of the event. Total transactional fees charged to the user in a day = sum of amounts under Total Net Fees column. Note: For merchants on a Net Settlement model, these fees are deducted directly from your daily processing amounts.
Reconcile gross settled fees	Gross-billed fees are periodically billed (for example, IC++ fees) and are not deducted immediately from the transaction. To reconcile gross-billed fees for a specific merchant account: Filter records by the same Merchant Account ID. For each record, extract at a minimum the following columns: Record Type Total Interchange Fees Total Scheme Fees Total Passthrough Fees The total gross-settled fees are the sum of all amounts in the Total Gross Fees column. The Invoiced Fee field reflects the total amount of fees billed to you. This includes all applicable periodic charges, such as monthly scheme fees, if any, associated with your merchant account. Note: For merchants on the Gross settlement model, fees listed in transaction events are billed in your next invoice.

Report structure

The Disbursement Report contains three main sections:

Report header
Report details
Report footer

Report header (RH)

Report header contains metadata about report generation and scope including report name, status, date ranges, and account hierarchy information.

Position	Column name	Optional/Required	Data type	Description
1	RH	Required	Static, 2 characters	Indicates that this row contains report header data.
2	Report name	Required	Character varying (256)	Name of the report. The default name is `DISBURSEMENT_RECONCILIATION_REPORT`. If the name is customised, the report shows the custom name.
3	Report status	Required	Success / Error	Report generation status.
4	Report start date and time	Required	`YYYY/MM/DD HH:MM:SS` offset	Start date and time when the data in the report is captured, where: `YYYY` indicates the year in four-digits. `MM` indicates the month in two-digits. `DD` indicates the day of the month in two-digits.
5	Report end date and time	Required	`YYYY/MM/DD HH:MM:SS` offset	End date and time when the data in the report is captured, where: `YYYY` indicates the year in four-digits. `MM` indicates the month in two-digits. `DD` indicates the day of the month in two-digits.
6	Report generation date and time	Required	`YYYY/MM/DD HH:MM:SS` offset	Report generation date and time in `YYYY/MM/DD` format, where: `YYYY` indicates the year in four digits. `MM` indicates the month in two digits. `DD` indicates the day of the month in two digits.
7	Hierarchy	Required	Character varying (256)	Encrypted PayPal account number holds individual account in PayPal.
8	Time zone	Required	Character varying (256)	Time zone of the report.

Report details (RD)

Report details contains individual transaction records with complete details including transaction amounts, fees, payment methods, and settlement information.

Position	Column name	Optional/Required	Data type	Description
1	RD	Required	Static, 2 characters	Indicates that this row contains report details data.
2	Merchant account ID	Required	Character varying (256)	Encrypted account number of merchant.
3	Record ID	Required	Character varying (256)	Unique identifier for transaction.
4	Related record ID	Optional	Character varying (256)	Unique ID of a previous transaction referenced by this transaction. For example, refund transactions contain the ID of the original sale transaction.
5	Invoice ID	Optional	Character varying (256)	Invoice ID passed at the time of transaction.
6	Original invoice ID	Optional	Character varying (256)	Invoice ID of the original sale transaction. Used to link all transactions associated with original invoice ID.
7	Partner identifier	Optional	Character varying (256)	Identifier for partner/ marketplace that enabled this transaction.
8	Created at	Required	`YYYY-MM-DD HH:MM:SS`	UTC timestamp of when the record was created.
9	Record type	Required	Character varying (256)	Type of the transaction. See glossary for more information.
10	Record subtype	Optional	Character varying (256)	Subtype of the transaction. See glossary for more information.
11	Transaction currency	Optional	3-character currency code Max length: 3 characters	Currency of the transaction. See PayPal-supported currencies for possible values.
12	Gross transaction amount	Optional	Numeric (23, 2)	Total transaction amount before fee deduction.
13	Total gross fees	Optional	Numeric (23, 2)	Sum of fees accrued to be billed in the upcoming statement.
14	Total net fees	Optional	Numeric (23, 2)	Fee amount for transactions where a transactional fee has been processed.
15	Partner commission	Optional	Numeric (23, 2)	Commission charged by partner or marketplace you do business with.
16	Net transaction amount	Optional	Numeric (23, 2)	Gross transaction amount (-) Total net fees (-) Partner commission
17	Settlement currency	Optional	Character (3)	3-letter ISO code that identifies the merchant's settlement currency when transaction amount is settled
18	Settlement amount	Optional	Numeric (23,2)	Net transaction amount in settlement currency.
19	Pending settlement amount	Optional	Numeric (23,2)	Amount that is not settled based on settlement instructions received by PayPal
20	Exchange rate	Optional	Numeric (23,8)	Exchange rate used to calculate the Settlement amount or Pending settlement amount.
21	Reference type	Optional	Character varying (256)	Possible values: Payout Item ID - ID of payout transaction. Case ID - Case ID of the dispute associated with the transaction. Subscription ID - ID of the subscription against which the subscription fee is charged. Future additions - Invoice number and Bill ID. Transfer ID - Corresponds to the Transfer ID of the original transaction, in case of a failed disbursement transaction.
22	Reference ID	Optional	Character varying (256)	Identifier or ID related to the reference type provided in the field `reference type`. Possible value: Transfer ID - Corresponds to the Transfer ID of the original transaction, in case of a failed disbursement transaction.
23	Transfer ID	Optional	Character varying (256)	Unique transfer identifier that shows on the merchant's bank statement. Used to reconcile a deposit entry against line items.
24	Transfer account	Optional	Character varying (256)	Last 4 digits of the account where funds were disbursed.
25	Customer name	Optional	Character varying (256)	Name of the customer behind the transaction.
26	Payment instrument type	Optional	Character varying (256)	Method of payment used to process the transaction. See glossary for more information.
27	Payment instrument subtype	Optional	Character varying (256)	Specific tender used to process the transaction. See glossary for more information.
28	Payment network	Optional	Character varying (256)	Credit or pin-less debit network used.
29	Payment channel	Optional	Character varying (256)	Channel for payment transaction. Possible values: Online transactions - Online Offline transactions - POS Mail order telephone order - MOTO
30	Payment token	Optional	Character varying (256)	Vault token of this payment method.
31	Issuing country	Optional	Character varying (256)	Domiciled country of the issuer.
32	Issuing bank	Optional	Character varying (256)	Name of issuing bank.
33	BIN	Optional	Character varying (256)	First 6 or 8 digits of credit card identifying issuer.
34	Acquirer reference number	Optional	Character varying (256)	ID assigned to record by acquirer.
35	Store ID	Optional	Character varying (256)	ID of the store where transaction was initiated.
36	Reader ID	Optional	Character varying (256)	Terminal ID of the store where transaction was initiated.
37	Reason code	Optional	Character varying (256)	Reason for transaction decline. For card transactions, it specifies the processor decline code. For bank transactions, it specifies the bank decline code. For more information, see processor decline codes. For information on SEPA Direct Debit (SDD) declines, see guidance on reason codes.
38	Memo	Optional	Character varying (256)	Memo information sent by user while calling API to place transaction. If nothing is passed, this field would be blank.
39	Custom field	Optional	Character varying (256)	Custom information sent by user while calling API to place transaction. If nothing is passed, this field would be blank.
40	Fixed fee	Optional	Numeric (23, 2)	Fixed fee assessed by PayPal.
41	Variable fee rate	Optional	Numeric (23, 2)	Variable fee assessed by PayPal.
42	Total processing fees	Optional	Numeric (23, 2)	Total amount of PayPal fees charged to the event.
43	FX fixed Fee	Optional	Numeric (23, 2)	FX fixed fee assessed by PayPal.
44	FX variable rate	Optional	Numeric (23, 2)	FX variable fee assessed by PayPal.
45	Campaign fees	Optional	Numeric (23, 2)	Campaign fee assessed by PayPal.
46	Credit transaction fees	Optional	Numeric (23, 2)	Credit-related transaction fee amount for a merchant-selected credit offering.
47	Cross border fee	Optional	Numeric (23, 2)	Cross-border fee assessed by PayPal.
48	Chargeback protection fee	Optional	Numeric (23, 2)	Chargeback protection fee assessed by PayPal.
49	Others	Optional	Numeric (23, 2)	Catch-all bucket for processing fee.
50	Interchange fixed fee	Optional	Numeric (23, 5)	Per transaction Interchange fee applied to event.
51	Interchange rate	Optional	Numeric (23, 2)	Rate at which interchange was applied to settlement amount.
52	Total interchange fees	Optional	Numeric (23, 5)	Total interchange fees applied to the event.
53	Total scheme fees	Optional	Numeric (23, 5)	Total scheme fees applied to the event.
54	Total passthrough fees	Optional	Numeric (23, 5)	Sum of Total interchange Fees and Total scheme Fees.
55	Passthrough fee currency	Optional	Character (3)	Currency in which passthrough fee is charged.
56	Description	Optional	Character varying (256)	Description of: Interchange program name Event fees Bulk scheme fees Subscription plan name in case of subscription fee.
57	Count	Optional	Numeric (256)	Count of events in this record. Indicates the count of transactions for which a fee is getting charged.
58	Fee period	Optional	`YYYY-MM`	Year and month in which fee accruing transaction took place.
59	Invoicing currency	Optional	Character (3)	Currency in which invoice is created.
60	Invoiced fee	Optional	Numeric (23,5)	Total invoiced amount.
61	Digital currency	Optional	Character (Max 5)	Currency of transaction. See PayPal supported cryptocurrencies for possible values.
62	Digital currency gross amount	Optional	Numeric (23, 8)	Gross transaction amount of cryptocurrency bought, sold, transferred, or disputed.
63	Digital currency fee	Optional	Numeric (23, 8)	Fee on cryptocurrency bought, sold, transferred, or disputed.
64	Digital currency net amount	Optional	Numeric (23, 8)	Net transaction amount of cryptocurrency bought, sold, transferred, or disputed.

Report footer (RF)

Report footer contains summary information and file pagination details for multi-file reports.

Position	Column name	Optional/Required	Data type	Description
1	RF	Required	Static, 2 characters	Indicates that this row of data contains report footer data.
2	File number	Required	Numeric (23, 2)	Indicates current file number. This can be a part of file naming convention.
3	Total records	Required	Numeric (23, 2)	File-specific number that indicates the number of transactions included in the report details section in the file. This field should be shown in the report only if there are transactional details.
4	Total files	Required	Numeric (23, 2)	Number of files generated for report.