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. To learn how to download the SOT, see How to download transaction cum holding (SOT and SOH) statement?
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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