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Last updated: June 14, 2026
This report provides a summary of the activity on your financial accounts. You can generate this report for a single financial account or for a set of financial accounts, such as the partner fee account or the recoup account.
Each section of the report contains the data summary for a unique financial account. If you generate the report for a set of financial accounts, the report contains multiple sections, with each section containing the data summary for a different financial account.
To see what's in this report, download a sample in CSV format. This sample may vary from your actual report, depending on your settings.
Before using the Financial Summary report, review the following requirements and considerations:
The file name of the Financial Summary Report for a single account follows this naming convention:
<FINANCIAL_SUMMARY>.<yyyymmdd>.<ReportIdentifier>.<ReportingWindow>.<SequenceNumber>.<MajorVersion>.<MinorVersion>.<Format>| Field | Description |
|---|---|
FINANCIAL_SUMMARY | The report type. For this report, the value is FINANCIAL_SUMMARY. |
yyyymm | The month for the data in the report. |
ReportIdentifier | As entered by the partner in the preference system. If a partner wants several financial reports each consisting of data for a unique set of financial accounts, this identifier can be used to differentiate each report. |
ReportingWindow | The window of time in which the report was generated: - A: America/New York to America/Los Angeles - H: America/Los Angeles to Asia/Hong Kong - R: Asia/Hong Kong to Europe/London - X: Europe/London to America/New York |
SequenceNumber | The sequence number of the report file. It is 2 characters, right-justified, and zero-filled. The sequence number begins with 0 and continues until all parts of the report are recorded in files. The sequence number is always present in the report file name even if there is only 1 file. |
MajorVersion | The major version of the report. This number increments when there are significant changes to the report. |
MinorVersion | The minor version of the report. The minor version number increments with any change to the report. If there are no changes, it is 0. |
Format | The report format is CSV (comma-separated values). |
Each row of the report consists of a 2-letter row type, followed by the details for that row type. The following table lists the valid row types and the sections that describe the data for that row type.
| Code | Description |
|---|---|
FH | File header |
SH | Section header |
CH | Column header |
SB | Section body |
SF | Section footer |
FF | File footer |
The file header contains metadata about the report file, including generation timestamp and account information.
| Position | Column name | Data type | Description |
|---|---|---|---|
| 1 | Column Type | Literal | The column type (file header, FH) |
| 2 | Report Generation Date | Date-time | The date and time at which the report file was generated, in the format: YYYY/MM/DD HH:MM:SS offset. offset is the 5-character signed offset from GMT, for example +0800. |
| 3 | Reporting Window | Varchar | The time window in which the report was generated: - A: America/New York to America/Los Angeles - H: America/Los Angeles to Asia/Hong Kong - R: Asia/Hong Kong to Europe/London - X: Europe/London to America/New York |
| 4 | Report Period Start Date | Date-time | The beginning date and time for which to include transactions in the report, in the format: YYYY/MM/DD HH:MM:SS offset. offset is the 5-character signed offset from GMT, for example +0800. |
| 5 | Report Period End Date | Date-time | The final date and time for which to include transactions in the report, in the format: YYYY/MM/DD HH:MM:SS offset. offset is the 5-character signed offset from GMT, for example +0800. |
| 6 | Financial Account Number | Varchar | The partner's financial encrypted account number |
This section contains the encrypted financial PayPal account ID for a partner. Each section represents a unique financial account's data. Sections repeat when a partner has multiple financial accounts.
| Position | Column name | Data type | Description |
|---|---|---|---|
| 1 | Column Type | Literal | The column type (section header, SH) |
| 2 | Financial Account Number | String | A partner's encrypted PayPal financial account number. The data summary for this section belongs to that financial account. |
| 3 | Financial Account Email ID | String | The primary email ID that is linked to the partner's financial account. |
The section body contains detailed transaction data for each financial account, including transaction types, volumes, and currencies.
| Position | Column name | Data type | Description |
|---|---|---|---|
| 1 | Column Type | Literal | The column type (section body, SB) |
| 2 | INTEGRATION_IDENTIFIER | Varchar | The partner's button source code or organization name, depending on the partner's integration with PayPal |
| 3 | TRANSACTION_TYPE | Varchar | The type of transaction: OPENING_BALANCE, PAYMENT, CORRECTION, CURRENCY_CONVERSION, DEPOSIT, FEES, HOLD, HOLD_RELEASE, OTHERS, RECOUP, REFUND, REVERSAL, WITHDRAWAL, TRANSFER, CLOSING_BALANCE, PAYABLE, RECEIVABLE, SETTLEMENT_CONSOLIDATION, ACH_REVERSAL, BONUS, PAYOUT_REFUND, or PAYOUT_REVERSAL |
| 4 | TRANSACTION_SUBTYPE | Varchar | The subtype of the transaction: FEE, REVERSAL, PARTNER_FEE, PAYMENT_FEE, MASSPAY, BANK, FOREIGN_WITHDRAWAL, LOSS_ACCOUNT, DEPOSIT, WITHDRAWAL, FROM, TO, or BONUS When the transaction type is CORRECTION, the subtype is either DEPOSIT or WITHDRAWAL, depending on the direction of the funds. |
| 5 | UNITS | Varchar | Number of units |
| 6 | VOLUME | Varchar | Volume of the transaction |
| 7 | TRANSACTION_CURRENCY | String | The currency that the record uses |
| 8 | TARGET_VOLUME | Varchar | The target amount in currency-conversion records |
| 9 | TARGET_TRANSACTION_CURRENCY | Varchar | The target currency in currency-conversion records |
The section footer marks the end of data for a specific financial account section.
| Position | Column name | Data type | Description |
|---|---|---|---|
| 1 | Column Type | Literal | The column type (section footer, SF) |
The file footer indicates the end of the entire report file.
| Position | Column name | Data type | Description |
|---|---|---|---|
| 1 | Column Type | Literal | The column type (file footer,FF) |