What is a Statement Of Transaction (SOT), and how to understand it?
The Statement of Transactions (SOT) is a statement that provides a detailed explanation of the movement of securities in the demat account. Shares or units sold from the demat account reflect as a debit (Dr) entry and shares purchased reflect as a credit (Cr) entry. SOT can be downloaded by registering in CDSL easi or creating a ticket below. To learn more about CDSL easi, see What is CDSL easi and how do I register?
How to understand SOT?
Here are all the entries in the SOT:
| Particulars | Type of transaction | Description |
|
| ON-DR / SETTLEMENT-DR | Debit | Debit entry represents the sale or removal of securities from the demat account. |
|
| ON-CR / SETTLEMENT-CR | Credit | Credit entry represents the purchase or addition of securities to the demat account. |
|
| OF-CR | Off-market credit | Credit entry of securities purchased other than the secondary market. Either via IPO issue, or off-market purchase. |
|
| OF-DR | Off-market debit | Debit entry of securities sold/removed other than the secondary market. |
|
| CA – Bonus, CA – Listed Bonus | Corporate Action | Credit transaction on bonus issued. |
|
| CA – Extinguishment | Corporate Action – Extinguishment of Securities | Debit entry for debt securities on maturity. Mostly seen when Non-Convertible Debentures(NCD) are matured. |
|
| CA-Split | Corporate Action – Stock Split | Entries for shares that have been split from a particular face value to another. |
|
| INTDEP-DR | Inter Depository Debit | Debit entry (for shares, MF units removed from the account) between CDSL to NSDL or vice versa. |
|
| INTDEP-CR | Inter Depository Credit | Credit entry for adding or transfer of shares from a different depository. |
|
| CA-Lock-in | Corporate Action – Lock-In- Units | The entry states that units in the demat account have been marked for lock-in and shall remain locked in until the lock-in period is over. |
|
| CA-Listed Conversion | Corporate Action – Conversion of securities | When one asset class converts to another. For example, convertible debenture. |
|
| CA-Merger DB | Corporate Action – Merger Debits | When a company merges with another company. |
|
| CA-Listed Merger CR | Corporate Action – Credits of the resulting entity | Post-merger entry when shares of the listed company are credited. |
|
| CA - Rights Entitlement | Corporate action - credit on rights issue | Series of entries on temporary credit of rights entitlement. |
|
| MP: Setp/Acpt/Unpledge | Margin Pledge: Setup/Accepted/ Unpledged | Margin pledge set up or accepted or unpledged. |
|
| EP: IREM/REVL/DR | Early Pay-in: Earmark set-up/ Reversal/Debit | Set up(IREM) or reversal(REVL) of earmarked securities as early pay-in(EP). Debit(DR) of securities towards early pay-in. |
|
| PLEDGE | Pledged holdings | Securities that are pledged for Margins. |
|
| CA-Reinvestment of IDCW | Credit | Credit of the weekly dividend issued against the Liquidbees held in demat account. |
|
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