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Last updated: July 8, 2026
The Disbursement report provides detailed information about revenue that you collect as a partner commission for each transaction that settles to your bank account. Use this report to reconcile the total revenue that settles to your bank account with all transactions that contribute to each payout amount. The report contains a summary section with 1 row for each payout and a details section with 1 row for each transaction.
PayPal generates this report and delivers it to the /ppreports/outgoing directory on the Secure FTP Server before 12:00 PM in the leading time zone of the reporting window on the calendar day after a bank transfer occurs. PayPal only generates and delivers this report after a successful bank transfer.
The following additional features apply to this report:
To download a sample report, see the sample CSV file.
Before you use this report, ensure that you meet these requirements:
Use column names, not column positions, when you integrate with this report, so that your integration remains stable when columns change.
This report uses the following file naming convention:
0000ZIZ-YWSCZZCDSYKGA-DTR-DISBURSEMENTS_REPORT-20230625-1-1-20230625000000.CSV
For details about the file naming convention, see the Partner Financial Reports reference.
A single report file can contain a maximum of 1 million records. If the report contains more records, it is split across multiple files. For reports split across multiple files, only the first file contains the report header and only the last file contains the report footer and record count.
Each report file contains the following sections in this order.
| Section | Description |
|---|---|
RH | Report header |
RS | Report summary |
RD | Report details |
RF | Report footer |
The report header identifies the report and the account that generated it. If the report includes multiple files, the report header appears once at the beginning of the first file.
| Position | Column name | Required | Data type | Description |
|---|---|---|---|---|
| 1 | RH | Required | Static; 2 characters | Row type identifier for report header data |
| 2 | report_name | Required | Varchar(256) | Name of the report: DTR-DISBURSEMENTS_REPORT |
| 3 | report_status | Required | Success or Error | Report generation status |
| 4 | report_generated | Required | YYYY-MM-DD | The date when the report was generated |
| 5 | hierarchy | Required | Varchar(256) | Encrypted account number for the account in context |
| 6 | time_zone | Required | Varchar(256) | Time zone of the report |
The report summary provides 1 row for each disbursement event. Each row represents a withdrawal to your bank account or external payout instrument. You can use this section of the report as the payout-level view to confirm net disbursed amounts, fees, transfer IDs, and timestamps before drilling into transaction-level details. To reconcile bank transfers, compare the information in the report summary section (RS) with the transfers in your bank account. The report summary section includes transfer IDs that you can use to trace each transaction in your bank records.
| Position | Column name | Required | Data type | Description |
|---|---|---|---|---|
| 1 | RS | Required | Static; 2 characters | The row type (report summary, RS) |
| 2 | account_id | Required | Varchar(256) | Encrypted account number |
| 3 | record_id | Required | Varchar(256) | PayPal-generated unique identifier for the settlement withdrawal transaction |
| 4 | related_record_id | Optional | Varchar(256) | The ID of the immediate parent transaction |
| 5 | record_type | Required | Varchar(256) | Transaction type. For an explanation of transaction types, see the Partner Financial Reports reference. |
| 6 | record_subtype | Optional | Varchar(256) | Subtype of the transaction. For an explanation of transaction types, see the Partner Financial Reports reference. |
| 7 | transfer_ids | Required | Varchar(256) | Transfer IDs that are associated with each disbursed amount. If including multiple Transfer IDs, use commas as a separator. |
| 8 | currency | Required | 3-character currency code; max 3 characters | The disbursement currency for possible values. |
| 9 | payout_amount | Required | Numeric(23, 2) | Total amount to disburse to the payout instrument |
| 10 | fees | Optional | Numeric(23, 2) | Withdrawal fees that are charged when disbursing funds, if applicable |
| 11 | net_disbursed_amount | Required | Numeric(23, 2) | Total amount to disburse for each currency in the report |
| 12 | reason_code | Optional | Varchar(256) | The reason for a decline, when applicable and available. For credit card transactions, this is a processor decline code. For bank transactions, this is a bank decline code. |
| 13 | created_at | Required | YYYY-MM-DD HH:MM:SS offset | Date and time when the transaction was initiated. offset is a 5-character signed offset from GMT, for example +0800. |
| 14 | external_payout_instrument | Optional | Varchar(256) | The instrument to which the amount was withdrawn, for example: Bank, HW (Hyperwallet) |
The report details section contains 1 row for each transaction. It provides the information for transaction-level reconciliation.
Descriptions of record type, record subtype, payment instrument type, and payment instrument subtype are available in the Partner Financial Reports reference.
The following information applies to the report details section:
-1000).| Position | Column name | Required | Data type | Description |
|---|---|---|---|---|
| 1 | record_id | Required | Varchar(256) | PayPal-generated unique identifier for this transaction |
| 2 | related_record_id | Optional | Varchar(256) | The ID of the immediate parent transaction |
| 3 | original_record_id | Optional | Varchar(256) | PayPal-generated unique identifier for an existing transaction that this transaction references. Use this ID to trace all transactions that relate to the same original sale transaction. |
| 4 | record_type | Required | Varchar(256) | Transaction type. For a list of possible values, see the Partner Financial Reports reference. |
| 5 | record_subtype | Optional | Varchar(256) | Subtype of the transaction. For a list of possible values, see the Partner Financial Reports reference. |
| 6 | related_record_type | Optional | Varchar(256) | Record type of the related transaction that contributed to this transaction |
| 7 | related_record_subtype | Optional | Varchar(256) | Record subtype of the related transaction that contributed to this transaction |
| 8 | merchant_account_id | Required | Varchar(256) | Encrypted merchant account number |
| 9 | partner_identifier | Optional | Varchar(256) | Identifier for the channel partner who initiated this transaction. This field is populated when the merchant authorizes a channel partner to initiate transactions. |
| 10 | invoice_id | Optional | Varchar(256) | The invoice ID that is passed at the time of the transaction |
| 11 | original_invoice_id | Optional | Varchar(256) | The invoice ID of the original sale transaction to which this transaction is related. Use this ID to track all transactions that are associated with the original invoice. |
| 12 | custom_field | Optional | Varchar(256) | Custom field that the merchant set |
| 13 | payment_instrument_type | Optional | Varchar(256) | The method of payment that was used to process the transaction. For a list of possible values, see the Partner Financial Reports reference. |
| 14 | payment_instrument_subtype | Optional | Varchar(256) | The specific tender that was used to process the transaction. For a list of possible values, see the Partner Financial Reports reference. |
| 15 | created_at | Required | YYYY-MM-DD HH:MM:SS offset | Date and time the transaction was initiated. offset is a 5-character signed offset from GMT, for example +0800. |
| 16 | record_currency | Required | 3-character currency code; max 3 characters | The currency of the transaction |
| 17 | gross_amount | Required | Numeric(23, 2) | Total amount of the transaction before deducting fees |
| 18 | total_fees_net_billed | Optional | Numeric(23, 2) | Fee amount for a transaction where a transactional fee is net billed against the transaction. This is a signed amount and is effectively subtracted from the gross amount. |
| 19 | net_amount | Required | Numeric(23, 2) | Net disbursed amount, calculated as the gross amount plus the total fees that are net billed |
| 20 | transfer_id | Optional | Varchar(256) | Unique ID for the withdrawal of funds to a bank account, Hyperwallet, or another external instrument. Use this ID to track all transactions that contribute to a particular withdrawal. |
| 21 | external_payout_instrument | Optional | Varchar(256) | The instrument to which the amount was withdrawn, for example: Bank, HW (Hyperwallet) |
| 22 | related_record_gross_amount | Required | Numeric(23, 2) | Total amount of the original transaction (such as a sale or refund) to which this fee transaction is associated |
| 23 | variable_fee_rate | Optional | Numeric(23, 2) | Variable portion of PayPal fees, expressed as a decimal percentage. For example, 2.49% is represented as .0249. |
| 24 | fixed_fees | Optional | Numeric(23, 2) | Fixed portion of PayPal fees |
| 25 | paypal_fees | Optional | Numeric(23, 2) | Total PayPal fee that applies to this transaction |
| 26 | fx_variable_rate | Optional | Numeric(23, 2) | PayPal markup rate for FX Optimizer-enabled currency conversion transactions |
| 27 | fx_fixed_fees | Optional | Numeric(23, 2) | PayPal markup amount for FX Optimizer-enabled currency conversion transactions |
| 28 | fees_description | Optional | Varchar(256) | Name of the interchange program classification |
| 29 | interchange_rate | Optional | Numeric(23, 2) | Interchange rate that applies to this transaction |
| 30 | interchange_fixed_fees | Optional | Varchar(256) | Interchange fixed fee that applies to this transaction |
| 31 | interchange_fees | Optional | Numeric(23, 4) | Total interchange fee that applies to this transaction |
| 32 | scheme_fees | Optional | Numeric(23, 4) | Total scheme fees that apply to this transaction |
| 33 | total_passthrough_fees | Optional | Numeric(23, 2) | Total passthrough fees that apply to this transaction (sum of total interchange fees and total scheme fees) |
| 34 | fees_count | Optional | Numeric(23, 2) | Total number of transactions to which aggregated fees, such as gateway fees, apply |
| 35 | total_fees_gross_billed | Optional | Numeric(23, 2) | Total fee that applies to this transaction. These fees are billed monthly to the merchant. |
| 36 | invoicing_currency | Optional | 3-character currency code; max 3 characters | The currency of the invoice account in which the invoice is raised |
| 37 | total_fees_gross_billed_in_invoice_currency | Optional | Numeric(23, 2) | The converted amount in the invoice account's primary currency, rounded to 5 decimal places. Use the sum of this amount across rows and sections for each invoice account to reconcile with your monthly invoice. |
| 38 | gross_billing_month | Optional | YYYY-MM | The month in which the amount is expected to be gross billed and included in the monthly invoice |
| 39 | network_name | Optional | Varchar(256) | (Specific to low-cost processing networks.) Network through which the transaction was processed. |
| 40 | cross_border_transaction | Optional | 1-character flag | Indicates whether the transaction is a cross-border transaction: Y (cross-border) or N (non-cross-border) |
| 41 | case_id | Optional | Varchar(256) | ID of the dispute that is associated with this transaction event, if applicable |
| 42 | store_id | Optional | Varchar(256) | ID of the store where the transaction was initiated |
| 43 | reader_id | Optional | Varchar(256) | Terminal ID of the device in the store where the transaction was initiated |
| 44 | payment_channel | Optional | Varchar(256) | Indicates whether the transaction is online or offline: Online or POS |
| 45 | reason_code | Optional | Varchar(256) | The reason for a decline, when applicable and available. For credit card transactions, this is a processor decline code. For bank transactions, this is a bank decline code. |
| 46 | payout_item_id | Optional | Varchar(256) | The ID of the payout item |
| 47 | memo | Optional | Varchar(256) | Custom information that the user sends when calling the API to place the transaction |
The report footer appears once at the end of the file. If the report contains multiple files, the footer appears in the last file and contains file-level record counts that you can use for reconciliation.
| Position | Column name | Required | Data type | Description |
|---|---|---|---|---|
| 1 | RF | Required | Static; 2 characters | The row type (report footer, RF) |
| 2 | file_number | Required | Numeric(23, 2) | The current file number, which is consistent with the file naming convention |
| 3 | total_records | Required | Numeric(23, 2) | Number of transactions in the details section of this file. This field is present only when transactional details are included. |
| 4 | total_files | Required | Numeric(23, 2) | Total number of files that were generated for this report |
Explore related documentation for more information about PayPal reports and financial reconciliation. Here are some that might be helpful as you work with the Disbursement report: