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Last updated: July 10, 2026
The Balance Reconciliation report helps merchants reconcile payment activity. It contains a list of all payments, disputes, and fee-incurring events. You can access the Balance Reconciliation report through the PayPal website and the SFTP server.
You can use this report to perform many operations tasks, including:
To see what's available in this report, download a sample report. This report might differ from your actual report, depending on your account configuration and transaction activity.
Before using this report, review these important requirements and considerations:
-1000)./ppreports/outgoing directory.Balance report files follow this naming convention:
{encryptedSubscriptionId}-{NodeIdentifier}-{subfamily}-{templateName}-{dateCadence}-{fileNumber}-{totalFile}-{genDateTime}.{extension}Example: ABC1-6ABKUHNC34696-BRR_BALANCE_RECONCILIATION_REPORT-20220601-1-1-20220602000000.CSV
For details about the file naming convention, see the glossary.
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.
| Code | Section | Description |
|---|---|---|
RH | Report header | Contains report metadata including name, status, date range, account hierarchy, and time zone |
RD | Report details | Contains transaction-level payment and fee data |
RF | Report footer | Contains the file number, total record count, and total file count |
The report header contains metadata about the report, including its name, generation status, date range, account hierarchy, and timezone.
| Position | Column name | Required | Data type | Description |
|---|---|---|---|---|
| 1 | RH | Required | Static, 2 characters | The row type (report header, RH) |
| 2 | Report Name | Required | Varchar(256) | The name of the report. The default value is BALANCE_RECONCILIATION_REPORT, but you can configure a custom name. |
| 3 | Report Status | Required | Varchar | The report generation status: Success or Error |
| 4 | Report Start Date and Time | Required | Date-time | The start date and time for the data in the report, in this format: YYYY/MM/DD HH:MM:SS offset. offset is the 5-character signed offset from GMT, for example +0800. |
| 5 | Report End Date and Time | Required | Date-time | The end date and time for the data in the report, in this format: YYYY/MM/DD HH:MM:SS offset. offset is the 5-character signed offset from GMT, for example +0800. |
| 6 | Report Generation Date and Time | Required | Date-time | The date and time when the report file was generated, in this format: YYYY/MM/DD HH:MM:SS offset. offset is the 5-character signed offset from GMT, for example +0800. |
| 7 | Hierarchy | Required | Varchar(256) | The encrypted PayPal account number for the account |
| 8 | Time Zone | Required | Varchar(256) | The time zone of the report |
The report details section contains 1 row for each transaction event. It includes payment, settlement, fee, and cryptocurrency data.
| Position | Column name | Required | Data type | Description |
|---|---|---|---|---|
| 1 | RD | Required | Static, 2 characters | The row type (report details, RD) |
| 2 | Merchant Account ID | Required | Varchar(256) | The encrypted account number of the merchant |
| 3 | Record ID | Required | Varchar(256) | The unique identifier for the transaction |
| 4 | Related Record ID | Optional | Varchar(256) | The ID of a previous transaction that this transaction references. For example, refund transactions reference the ID of the original sale transaction. |
| 5 | Invoice ID | Optional | Varchar(256) | The invoice ID that is passed at the time of the transaction |
| 6 | Original Invoice ID | Optional | Varchar(256) | The invoice ID of the original sale transaction. To link all transactions that are associated with the original invoice, use the Original Invoice ID field. |
| 7 | Partner Identifier | Optional | Varchar(256) | The identifier for the partner or marketplace that enabled the transaction |
| 8 | Created At | Required | Date-time | The UTC timestamp that indicates when the record was created, in this format: YYYY-MM-DD HH:MM:SS |
| 9 | Record Type | Required | Varchar(256) | The transaction type. For a list of possible values, see the glossary. |
| 10 | Record Subtype | Optional | Varchar(256) | The subtype of the transaction. For a list of possible values, see the glossary. |
| 11 | Transaction Currency | Optional | 3-character currency code | The currency of the transaction |
| 12 | Gross Transaction Amount | Optional | Numeric(23,2) | The total amount of the transaction before deducting fees |
| 13 | Total Gross Fees | Optional | Numeric(23,2) | The total of accrued fees to be billed in the upcoming statement |
| 14 | Total Net Fees | Optional | Numeric(23,2) | The fee amount for transactions for which a transactional fee has been processed |
| 15 | Partner Commission | Optional | Numeric(23,2) | The commission that a partner or marketplace charged for the transaction |
| 16 | Net Transaction Amount | Optional | Numeric(23,2) | The gross transaction amount minus the total net fees minus the partner commission |
| 17 | Settlement Currency | Optional | Character(3) | The 3-character ISO code for the merchant's settlement currency |
| 18 | Settlement Amount | Optional | Numeric(23,2) | The net transaction amount in the settlement currency |
| 19 | Pending Settlement Amount | Optional | Numeric(23,2) | The amount that is not yet settled, based on the settlement instructions that PayPal received |
| 20 | Exchange Rate | Optional | Numeric(23,8) | The exchange rate that was used to calculate the settlement amount or pending settlement amount |
| 21 | Reference Type | Optional | Varchar(256) | The type of reference that is associated with the transaction: Payout Item ID, Case ID, Subscription ID, Agreement Number, or Original Agreement Number |
| 22 | Reference ID | Optional | Varchar(256) | The identifier that corresponds to the value in the Reference Type field |
| 23 | Transfer ID | Optional | Varchar(256) | The unique transfer identifier that appears on the merchant's bank statement. To reconcile a deposit entry, use this ID to match against line items. |
| 24 | Transfer Account | Optional | Varchar(256) | The last 4 digits of the account to which funds were disbursed |
| 25 | Customer Name | Optional | Varchar(256) | The name of the customer that is associated with the transaction |
| 26 | 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 glossary. |
| 27 | Payment Instrument Subtype | Optional | Varchar(256) | The specific tender that was used to process the transaction. For a list of possible values, see the glossary. |
| 28 | Payment Network | Optional | Varchar(256) | The credit or PIN-less debit network that was used for the transaction |
| 29 | Payment Channel | Optional | Varchar(256) | The channel for the payment transaction: Online (online transactions), POS (in-person transactions), or MOTO (mail order/telephone order) |
| 30 | Payment Token | Optional | Varchar(256) | The vault token for the payment method |
| 31 | Issuing Country | Optional | Varchar(256) | The country where the issuing bank is based |
| 32 | Issuing Bank | Optional | Varchar(256) | The name of the issuing bank |
| 33 | BIN | Optional | Varchar(256) | The first 6 or 8 digits of the credit card, identifying the issuer |
| 34 | Acquirer Reference Number | Optional | Varchar(256) | The ID that the acquirer assigned to the record |
| 35 | Store ID | Optional | Varchar(256) | The ID of the store where the transaction was initiated |
| 36 | Reader ID | Optional | Varchar(256) | The terminal ID in the store where the transaction was initiated |
| 37 | Reason Code | Optional | Varchar(256) | The reason for declining the transaction, when available. For credit card transactions, this is a processor decline code. For bank transactions, this is a bank decline code. For more information, see processor decline codes and SEPA R-transaction reason codes. |
| 38 | Memo | Optional | Varchar(256) | Custom information that the user sent when calling the API to place a transaction |
| 39 | Custom Field | Optional | Varchar(256) | Additional custom information that the user sent when calling the API to place a transaction |
| 40 | Fixed Fee | Optional | Numeric(23,2) | The fixed fee that PayPal assessed for the transaction |
| 41 | Variable Fee Rate | Optional | Numeric(23,2) | The variable fee rate that PayPal assessed for the transaction |
| 42 | Total Processing Fees | Optional | Numeric(23,2) | The total amount of PayPal fees that were charged for the transaction event |
| 43 | FX Fixed Fee | Optional | Numeric(23,2) | The fixed foreign exchange fee that PayPal assessed |
| 44 | FX Variable Rate | Optional | Numeric(23,2) | The variable foreign exchange fee rate that PayPal assessed |
| 45 | Campaign Fees | Optional | Numeric(23,2) | The campaign fee that PayPal assessed |
| 46 | Credit Transaction Fees | Optional | Numeric(23,2) | The transaction fee amount for a merchant-selected credit offering |
| 47 | Cross Border Fee | Optional | Numeric(23,2) | The cross-border fee that PayPal assessed |
| 48 | Chargeback Protection Fee | Optional | Numeric(23,2) | The chargeback protection fee that PayPal assessed |
| 49 | Interchange Fixed Fee | Optional | Numeric(23,5) | The per-transaction interchange fee that was applied to the event |
| 50 | Interchange Rate | Optional | Numeric(23,2) | The rate at which interchange was applied to the settlement amount |
| 51 | Total Interchange Fees | Optional | Numeric(23,5) | The total interchange fees that were applied to the event |
| 52 | Total Scheme Fees | Optional | Numeric(23,5) | The total scheme fees that were applied to the event |
| 53 | Total Passthrough Fees | Optional | Numeric(23,5) | The sum of Total Interchange Fees and Total Scheme Fees |
| 54 | Passthrough Fee Currency | Optional | Character(3) | The currency in which the passthrough fee is charged |
| 55 | Description | Optional | Varchar(256) | A description of the interchange program name, event fees, bulk scheme fees, or subscription plan name (for subscription fee records) |
| 56 | Count | Optional | Numeric(256) | The number of transaction events that this record includes |
| 57 | Fee Period | Optional | YYYY-MM | The month when the transactions that incurred the fees occurred |
| 58 | Invoicing Currency | Optional | Character(3) | The currency in which the invoice is created |
| 59 | Invoiced Fee | Optional | Numeric(23,5) | The total invoiced fee amount |
| 60 | Crypto Currency | Optional | Character(5) | The cryptocurrency of the transaction. For a list of possible values, see PayPal-supported cryptocurrencies. |
| 61 | Crypto Currency Gross Amount | Optional | Numeric(23,8) | The gross transaction amount for cryptocurrency that was bought, sold, transferred, or disputed |
| 62 | Crypto Currency Fee | Optional | Numeric(23,8) | The fee on cryptocurrency that was bought, sold, transferred, or disputed |
| 63 | Crypto Currency Net Amount | Optional | Numeric(23,8) | The net transaction amount for cryptocurrency that was bought, sold, transferred, or disputed |
| 64 | payout_reference_id | Optional | Varchar(256) | A unique identifier used to trace the lifecycle of a payout using the Payouts API. Applicable for Flexible Payout and On-Demand Payout transactions. |
| 65 | card_fingerprint | Optional | Varchar(256) | A unique, privacy-safe identifier for a customer's credit or debit card that enables consistent identification across online and in-store transactions. |
The report footer indicates the file number, total record count, and total number of files that were generated for the report.
| 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. This number corresponds to the file number in the file naming convention. |
| 3 | Total Records | Required | Numeric(23,2) | The total number of transactions in the report details section for this file. This field appears only when transactional details are present. |
| 4 | Total Files | Required | Numeric(23,2) | The total number of files that were generated for the report |
Use the transaction-level data in the report details section to reconcile your PayPal account balances with your internal records. You can also use this data to reconcile fees, including net-settled fees and gross-settled fees.
To reconcile daily changes in your PayPal account balances with your internal records, use the report details section. It provides transaction-level data for sales, refunds, fees, and other activities.
Net-billed fees are charged at the time of the transaction and deducted up front from your balance.
To reconcile net-billed fees, use the total of the amounts in the Total Net Fees column.
Gross-billed fees (such as interchange plus plus IC++ fees) are billed periodically and are not deducted immediately from the transaction.
For merchants on the gross settlement model, fees that are listed in transaction events are billed in your next invoice. For merchants on the net settlement model, these fees are deducted directly from your daily processing amounts.
To reconcile gross-settled fees for a specific merchant account:
Merchant Account ID.Record TypeTotal Interchange FeesTotal Scheme FeesTotal Passthrough FeesInvoiced FeeInvoiced Fee column. The Invoiced Fee column reflects the total fees billed to you, including all applicable periodic charges such as monthly scheme fees.