A Demat statement is broadly divided into 2 parts – a statement of account and a statement of holdings. A Statement of account is a detailed description of the transactions that have happened in your Demat account whereas a statement of holdings is a summary of all the assets held in your Demat account as on the date of the statement. Let’s get a detailed understanding of a Demat statement and the popular type of transactions that happen in a Demat account.
Statement of account
A Statement of account is a detailed description of the transactions that have happened in your Demat account. Debit transactions reflect that shares/units/securities have been debited or removed from your Demat account and Credit transactions reflect that shares/units/securities have been credited or added to your Demat account.
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|Transaction Tag||Transaction Type||Description|
|ON-DR / SETTLEMENT-DR||On Market debit transaction||These transactions usually refer to units/shares being debited (removed) from your Demat account to settle your settlement obligations on account of SALE of shares ON MARKET. Since these shares were sold on stock exchanges, these are referred to as ON MARKET DEBIT instructions.|
|ON-CR / SETTLEMENT-CR||On Market credit transaction||These transactions usually refer to units/shares being credited (added) to your Demat account to settle your settlement obligations on account of PURCHASE of shares ON MARKET. Since these shares were bought from the stock exchanges, these are referred to as ON MARKET CREDIT instructions.|
|OF-CR||Off market credit transaction||These transactions usually refer to units/shares being credited (added) to your Demat account to settle OFF market transactions i.e. transactions that were not conducted on the stock exchanges. These usually could be for IPO purchases, negotiated off market purchases, etc. These are usually used for unlisted securities.|
|OF-DR||Off market debit transaction||These transactions usually refer to units/shares being debited (removed) from your Demat account to settle OFF market transactions i.e. transactions that were not conducted on the stock exchanges. These usually could be fornegotiated off market sales, etc. These are usually used for unlisted securities.|
|CA – Bonus and CA – Listed Bonus||Corporate Action – Bonus Issue of Shares||These transactions usually reflect when bonus shares have been issued by companies to existing shareholders.|
|CA – Extinguishment||Corporate Action – Extinguishment of Securities||This transaction type is popularly used for debt securities that are extinguished on their maturity date. Let’s presume that you hold NCDs or bonds that are due to mature on a certain date, then once the proceeds of your debt are repaid and settled, the RTAs extinguish the units and the transaction type CA – Extinguishment shall get reflected on the statement.|
|CA-Split||Corporate Action – Stock Split||These transactions usually reflect when the face value of the shares have been split from a particular face value to another. For E.g. If a company splits the face value from Rs. 10/share to Rs. 2/share. In such cases, the shareholders receive 5x the quantity of shares held via a CA-split transaction.|
|INTDEP-DR||Inter Depository Debit Transactions||In rare occasions, certain securities issued by a few companies are enabled only on a particular depository i.e. either CDSL or NSDL only. In such cases, when transactions need to be conducted between CDSL and NSDL depending on the listed depository, the transaction type INTDEP or Inter-depository is used. INTDEP – DR refers to debit transactions (removed from account) between CDSL to NSDL or vice versa. Usually these will happen when an investors account is held in the depository (For Eg. say CDSL) which is not the issuing depository (For Eg. say NSDL).|
|INTDEP-CR||Inter Depository Credit Transactions||These are similar to INTDEP-DR transactions except that these transactions suggest that the nature of the transaction is a credit transaction (units added to account) and not a debit transaction.|
|CA-Lock-in||Corporate Action – Lock In Units||These transactions reflect that the units in your Demat account have been marked for Lock-in and shall remain locked-in until the lock-in period is over. These are common in case of lock-in of ELSS transactions or preferential allotment of securities.|
|CA-Listed Conversion||Corporate Action – Conversion of securities||These transactions reflect that the units in your Demat account have been converted from one asset type to another. For E.g. If you hold warrants or other convertible instruments that are then converted to listed equity shares, these shall be marked as “CA-Listed Conversion” on your Demat statement.|
|CA-Merger DB||Corporate Action – Merger Debits||These transactions shall usually reflect on your Demat statement if you hold shares of a company that is being merged into another company. Let’s say you hold shares of Company A which is getting merged into Company B, then as a corporate action, your shares of company A shall be debited an in exchange you shall be issued shares of Company B. The CA-Merger DB transaction type reflects these debit transaction on account of corporate mergers.|
|CA-Listed Merger CR||Corporate Action – Credits of resulting entity||Continuing the above example, when you are allotted shares of Company B which is the final entity that remains post-merger, your statement shall reflect a “CA-Listed Merger CR” transaction type which means that shares of the listed entity have been credited to your Demat account.|
Statement of holdings
A statement of holdings is a summary of all the assets held in your Demat account as on the date of the statement and gives a bifurcation of the status of those securities.
- This reflects the total balance of that ISIN or security that is held by you. It is the sum total of all units which may be further subdivided based on their status as below.
- Free balance is a subset of the total balance and it states the number of Demat units that are actually “freely available” for transactions. Debit transactions that need to be carried out, if any, shall be checked and adjusted against this free balance.
Locked In Balance
- Locked In balance is a subset of the total balanceand it states the quantity of units that are locked in and cannot be transacted for. Only pledge/un-pledge transactions can be carried out for such lock in units and no debit transactions can be carried out.
Pledge Setup Balance
- Pledge balance is the balance out of the current balance that has been marked as a pledge in favour of a pledgee by the Demat account holder.
Consolidated account statement
A Consolidated Account Statement or CAS is a single consolidated statement/view of all your investments in various Demat accounts across both depositories (i.e. NSDL and CDSL) and also investments in Mutual Funds held by RTAs of Mutual Funds.
Here are some quick links to help you generate your consolidated account statement:
Generating a CDSL CAS
Generating a NSDL CAS
Generating a KFintech CAS
Pledge Setup Balance