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Last updated: August 7, 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 Terminology.
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 | Indicates that this row contains report header data. |
| 2 | Report Name | Required | Character varying (256) | The name of the report. The default value is BALANCE_RECONCILIATION_REPORT, but you can configure a custom name. |
| 3 | Report Status | Required | Success or error | Report generation status. |
| 4 | Report Start Date and Time | Required | YYYY/MM/DD HH:MM:SS offset | The start date and time for the data in the report. The offset is a five-character signed offset from GMT, for example +0800. |
| 5 | Report End Date and Time | Required | YYYY/MM/DD HH:MM:SS offset | The end date and time for the data in the report. The offset is a five-character signed offset from GMT, for example +0800. |
| 6 | Report Generation Date and Time | Required | YYYY/MM/DD HH:MM:SS offset | The date and time the report file was generated. The offset is a five-character signed offset from GMT, for example +0800. |
| 7 | Hierarchy | Required | Character varying (256) | The encrypted PayPal account number for the account |
| 8 | Time Zone | Required | Character varying (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 | This is the row type (report details, RD). |
| 2 | Merchant Account ID | Required | Character varying (256) | This is the encrypted account number of the merchant. |
| 3 | Record ID | Required | Character varying (256) | This is the unique identifier for the transaction. |
| 4 | Related Record ID | Optional | Character varying (256) | This is 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 | Character varying (256) | This is the invoice ID that is passed at the time of the transaction. |
| 6 | Original Invoice ID | Optional | Character varying (256) | This is 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 | Character varying (256) | This is the identifier for the partner or marketplace that enabled the transaction. |
| 8 | Created At | Required | Date-time | This is the UTC timestamp that indicates when the record was created, in this format: YYYY-MM-DD HH:MM:SS. |
| 9 | Record Type | Required | Character varying (256) | This is the transaction type. For a list of possible values, see Terminology. |
| 10 | Record Subtype | Optional | Character varying (256) | This is the subtype of the transaction. For a list of possible values, see Terminology. |
| 11 | Transaction Currency | Optional | 3-character currency code | This is the currency of the transaction. |
| 12 | Gross Transaction Amount | Optional | Numeric(23,2) | This is the total amount of the transaction before deducting fees. |
| 13 | Total Gross Fees | Optional | Numeric(23,2) | This is the total of accrued fees to be billed in the upcoming statement. |
| 14 | Total Net Fees | Optional | Numeric(23,2) | This is the fee amount for transactions for which a transactional fee has been processed. |
| 15 | Partner Commission | Optional | Numeric(23,2) | This is the commission that a partner or marketplace charged for the transaction. |
| 16 | Net Transaction Amount | Optional | Numeric(23,2) | This is the gross transaction amount minus the total net fees minus the partner commission. |
| 17 | Settlement Currency | Optional | Character(3) | This is the 3-character ISO code for the merchant's settlement currency. |
| 18 | Settlement Amount | Optional | Numeric(23,2) | This is the net transaction amount in the settlement currency. |
| 19 | Pending Settlement Amount | Optional | Numeric(23,2) | This is the amount that is not yet settled, based on the settlement instructions that PayPal received. |
| 20 | Exchange Rate | Optional | Numeric(23,8) | This is the exchange rate that was used to calculate the settlement amount or pending settlement amount. |
| 21 | Gratuity | Optional | Numeric(23,2) | This field captures the tip amount that the Orders v2 API passes with the transaction. |
| 22 | Reference Type | Optional | Character varying (256) | This is the type of reference that is associated with the transaction: Payout Item ID, Case ID, Subscription ID, Agreement Number, or Original Agreement Number. |
| 23 | Reference ID | Optional | Character varying (256) | This is the identifier that corresponds to the value in the Reference Type field. |
| 24 | Payout Reference ID | Optional | Character varying (256) | This is a unique identifier that you can use to track the payout lifecycle in the Payouts API. This field applies only to flexible payouts and on-demand payout transactions. |
| 25 | Transfer ID | Optional | Character varying (256) | This is 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. |
| 26 | Transfer Account | Optional | Character varying (256) | This field contains the last 4 digits of the account to which funds were disbursed. |
| 27 | Customer Name | Optional | Character varying (256) | This is the name of the customer that is associated with the transaction. |
| 28 | Payment Method | Optional | Character varying (256) | This is the method of payment that was used to process the transaction. For a list of possible values, see Terminology. |
| 29 | Payment Method Subtype | Optional | Character varying (256) | This is the specific tender that was used to process the transaction. For a list of possible values, see Terminology. |
| 30 | Card Fingerprint | Optional | Character varying (256) | This is a unique, privacy-safe identifier for a credit or debit card that enables consistent identification of the cardholder across online and in-store transactions. |
| 31 | Payment Network | Optional | Character varying (256) | This is the credit or PIN-less debit network that was used for the transaction. |
| 32 | Payment Channel | Optional | Character varying (256) | This is the channel for the payment transaction: Online (online transactions), POS (in-person transactions), or MOTO (mail order/telephone order). |
| 33 | Payment Token | Optional | Character varying (256) | This is the vault token for the payment method. |
| 34 | Issuing Country | Optional | Character varying (256) | This is the country where the issuing bank is based. |
| 35 | Issuing Bank | Optional | Character varying (256) | This is the name of the issuing bank. |
| 36 | BIN | Optional | Character varying (256) | This field contains the first 6 or 8 digits of the credit card, identifying the issuer. |
| 37 | Acquirer Reference Number | Optional | Character varying (256) | This is the ID that the acquirer assigned to the record. |
| 38 | Store ID | Optional | Character varying (256) | This is the ID of the store where the transaction was initiated. |
| 39 | Reader ID | Optional | Character varying (256) | This is the terminal ID in the store where the transaction was initiated. |
| 40 | Reason Code | Optional | Character varying (256) | This is 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. |
| 41 | Memo | Optional | Character varying (256) | This is custom information that the user sent when calling the API to place a transaction. |
| 42 | Custom Field | Optional | Character varying (256) | This is additional custom information that the user sent when calling the API to place a transaction. |
| 43 | Fixed Fee | Optional | Numeric(23,2) | This is the fixed fee that PayPal assessed for the transaction. |
| 44 | Variable Fee Rate | Optional | Numeric(23,2) | This is the variable fee rate that PayPal assessed for the transaction. |
| 45 | Total Processing Fees | Optional | Numeric(23,2) | This is the total amount of PayPal fees that were charged for the transaction event. |
| 46 | FX Fixed Fee | Optional | Numeric(23,2) | This is the fixed foreign exchange fee that PayPal assessed. |
| 47 | FX Variable Rate | Optional | Numeric(23,2) | This is the variable foreign exchange fee rate that PayPal assessed. |
| 48 | Campaign Fee | Optional | Numeric(23,2) | This is the campaign fee that PayPal assessed. |
| 49 | Credit Transaction Fee | Optional | Numeric(23,2) | This is the transaction fee amount for a merchant-selected credit offering. |
| 50 | Cross-Border Fee | Optional | Numeric(23,2) | This is the cross-border fee that PayPal assessed. |
| 51 | Chargeback Protection Fee | Optional | Numeric(23,2) | This is the chargeback protection fee that PayPal assessed. |
| 52 | Interchange Fixed Fee | Optional | Numeric(23,5) | This is the per-transaction interchange fee that was applied to the event. |
| 53 | Interchange Rate | Optional | Numeric(23,2) | This is the rate at which interchange was applied to the settlement amount. |
| 54 | Total Interchange Fees | Optional | Numeric(23,5) | This is the total interchange fees that were applied to the event. |
| 55 | Total Scheme Fees | Optional | Numeric(23,5) | This is the total scheme fees that were applied to the event. |
| 56 | Total Passthrough Fees | Optional | Numeric(23,5) | This is the sum of Total Interchange Fees and Total Scheme Fees. |
| 57 | Passthrough Fee Currency | Optional | Character(3) | This is the currency in which the passthrough fee is charged. |
| 58 | Description | Optional | Character varying (256) | This is a description of the interchange program name, event fees, bulk scheme fees, or subscription plan name (for subscription fee records). |
| 59 | Count | Optional | Numeric(256) | This is the number of transaction events that this record includes. |
| 60 | Fee Period | Optional | YYYY-MM | This is the month when the transactions that incurred the fees occurred. |
| 61 | Invoicing Currency | Optional | Character(3) | This is the currency in which the invoice is created. |
| 62 | Invoiced Fees | Optional | Numeric(23,5) | This is the total invoiced fee amount. |
| 63 | Crypto Currency | Optional | Character(5) | This is the cryptocurrency of the transaction. For a list of possible values, see PayPal-supported cryptocurrencies. |
| 64 | Crypto Currency Gross Amount | Optional | Numeric(23,8) | This is the gross transaction amount for cryptocurrency that was bought, sold, transferred, or disputed. |
| 65 | Crypto Currency Fee | Optional | Numeric(23,8) | This is the fee on cryptocurrency that was bought, sold, transferred, or disputed. |
| 66 | Crypto Currency Net Amount | Optional | Numeric(23,8) | This is the net transaction amount for cryptocurrency that was bought, sold, transferred, or disputed. |
| 67 | Card Brand | Optional | Character varying (256) | This is the card brand used to fund the transaction. |
| 68 | Network Plan | Optional | Character varying (256) | This field contains the network, processor, interchange, plan, or program code applied during clearing. If available, it returns the Visa or Mastercard program short code. Otherwise, it returns null. |
| 69 | Network Plan Description | Optional | Character varying (256) | This field contains a human-readable description of the applied interchange category. Examples include Visa CPS/e-Commerce Preferred Debit and MC Merit III Tier 1. |
| 70 | Regulated or Unregulated | Optional | Character varying (256) | This field indicates whether the debit transaction is regulated or unregulated based on applicable payment network and regional regulatory requirements. You can use this value for interchange fee analysis, pricing, reconciliation, and reporting. Possible values: UNREGULATED, REGULATED, REGULATED_WITH_FRAUD, NULL, or UNKNOWN. |
| 71 | ECI Indicator | Optional | Character varying (256) | This field indicates the authentication status of an ecommerce transaction, including whether 3D Secure authentication was completed or attempted. You can use this value for fraud analysis, dispute handling, and liability shift evaluation. ECI values vary by card network. |
| 72 | Tokenization Indicator | Optional | Character varying (256) | This field indicates whether the transaction used a tokenized payment credential instead of the original primary account number (PAN). The possible values are yes or no. |
| 73 | SMB Visa Identifier | Optional | Character varying (256) | This field indicates whether the transaction was funded with a Visa Small Business card. The possible values are yes or no. |
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 FeesInvoiced Fees column. The Invoiced fees column reflects the total fees billed to you, including all applicable periodic charges such as monthly scheme fees.