portfolio-performance · georgemac-labs · Jan 1, 2026 · Jan 2, 2026 · Jan 4, 2026
diff --git a/...io.tests/src/name/abuchen/portfolio/datatransfer/ibflex/IBFlexStatementExtractorTest.java b/...io.tests/src/name/abuchen/portfolio/datatransfer/ibflex/IBFlexStatementExtractorTest.java
@@ -3679,4 +3679,112 @@ public void testIBFlexStatementFile28() throws IOException
         BigDecimal eqqqTolerance = new BigDecimal("0.0000001"); // Same tolerance as HIDR test
         assertThat(eqqqUnit.getExchangeRate().subtract(eqqqExpectedRate).abs().compareTo(eqqqTolerance) < 0, is(true));
     }
+
+    @Test
+    public void testIBFlexStatementFile29() throws IOException
+    {
+        IBFlexStatementExtractor extractor = new IBFlexStatementExtractor(new Client());
+
+        InputStream activityStatement = getClass().getResourceAsStream("testIBFlexStatementFile29.xml");
+        Extractor.InputFile tempFile = createTempFile(activityStatement);
+
+        List<Exception> errors = new ArrayList<>();
+
+        List<Item> results = extractor.extract(Collections.singletonList(tempFile), errors);
+
+        assertThat(errors, empty());
+
+        List<Item> securityItems = results.stream().filter(SecurityItem.class::isInstance) //
+                        .collect(Collectors.toList());
+
+        // Should have 6 securities total:
+        // 1. GCM CAD (CA38501D2041) - Case 1 base trade
+        // 2. GCM EUR (CA38501D2041) - Case 1 trade (same ISIN, different currency - NEW security)
+        // 3. GCM CAD (CA38501D2042) - Case 2 trade (same symbol, different ISIN - NEW security)
+        // 4. GCM EUR (CA38501D2043) - Case 2 dividend (different ISIN from Case 2 trade - NEW security)
+        // 5. UUU CAD (no ISIN) - Case 3 base trade
+        // 6. UUU EUR (no ISIN) - Case 3 trade (same symbol, different currency - NEW security)
+        assertThat("Should create 6 distinct securities", securityItems.size(), is(6));
+
+        // Verify Case 1: Same ISIN, different currency creates separate securities
+        Security gcmCad = securityItems.stream() //
+                        .map(item -> ((SecurityItem) item).getSecurity()) //
+                        .filter(s -> "CA38501D2041".equals(s.getIsin()) && "CAD".equals(s.getCurrencyCode())) //
+                        .findFirst() //
+                        .orElseThrow(() -> new AssertionError("GCM CAD security not found"));
+        assertThat(gcmCad.getTickerSymbol(), is("GCM.TO"));
+
+        Security gcmEur = securityItems.stream() //
+                        .map(item -> ((SecurityItem) item).getSecurity()) //
+                        .filter(s -> "CA38501D2041".equals(s.getIsin()) && "EUR".equals(s.getCurrencyCode())) //
+                        .findFirst() //
+                        .orElseThrow(() -> new AssertionError("GCM EUR security not found"));
+        assertThat(gcmEur.getTickerSymbol(), is("GCM.TO"));
+        assertThat("Same ISIN but different currencies should be separate securities", gcmCad.getUUID(), not(is(gcmEur.getUUID())));
+
+        // Verify Case 2: Same symbol, different ISIN creates separate securities
+        Security gcmCad2042 = securityItems.stream() //
+                        .map(item -> ((SecurityItem) item).getSecurity()) //
+                        .filter(s -> "CA38501D2042".equals(s.getIsin())) //
+                        .findFirst() //
+                        .orElseThrow(() -> new AssertionError("GCM CA38501D2042 security not found"));
+        assertThat(gcmCad2042.getTickerSymbol(), is("GCM.TO"));
+
+        Security gcmEur2043 = securityItems.stream() //
+                        .map(item -> ((SecurityItem) item).getSecurity()) //
+                        .filter(s -> "CA38501D2043".equals(s.getIsin())) //
+                        .findFirst() //
+                        .orElseThrow(() -> new AssertionError("GCM CA38501D2043 security not found"));
+        assertThat(gcmEur2043.getTickerSymbol(), is("GCM.TO"));
+        assertThat("Same symbol but different ISINs should be separate securities", gcmCad2042.getUUID(), not(is(gcmEur2043.getUUID())));
+
+        // Verify Case 3: Same symbol, no ISIN, different currency creates separate securities
+        Security uuuCad = securityItems.stream() //
+                        .map(item -> ((SecurityItem) item).getSecurity()) //
+                        .filter(s -> (s.getIsin() == null || s.getIsin().isEmpty()) && "UUU.TO".equals(s.getTickerSymbol()) && "CAD".equals(s.getCurrencyCode())) //
+                        .findFirst() //
+                        .orElseThrow(() -> new AssertionError("UUU CAD security not found"));
+        assertThat(uuuCad.getTickerSymbol(), is("UUU.TO"));
+
+        Security uuuEur = securityItems.stream() //
+                        .map(item -> ((SecurityItem) item).getSecurity()) //
+                        .filter(s -> (s.getIsin() == null || s.getIsin().isEmpty()) && "UUU.TO".equals(s.getTickerSymbol()) && "EUR".equals(s.getCurrencyCode())) //
+                        .findFirst() //
+                        .orElseThrow(() -> new AssertionError("UUU EUR security not found"));
+        assertThat(uuuEur.getTickerSymbol(), is("UUU.TO"));
+        assertThat("Same symbol but different currencies should be separate securities", uuuCad.getUUID(), not(is(uuuEur.getUUID())));
+
+        // Verify dividends are associated with correct securities
+        List<AccountTransaction> dividends = results.stream() //
+                        .filter(TransactionItem.class::isInstance) //
+                        .map(item -> (AccountTransaction) ((TransactionItem) item).getSubject()) //
+                        .filter(t -> t.getType() == AccountTransaction.Type.DIVIDENDS) //
+                        .collect(Collectors.toList());
+
+        assertThat("Should have 3 dividend transactions", dividends.size(), is(3));
+
+        // Verify Case 1 dividend: ISIN match with non-strict currency (should match one of the Case 1 securities)
+        AccountTransaction case1Dividend = dividends.stream() //
+                        .filter(t -> "CA38501D2041".equals(t.getSecurity().getIsin()) && "USD".equals(t.getCurrencyCode())) //
+                        .findFirst() //
+                        .orElseThrow(() -> new AssertionError("Case 1 USD dividend not found"));
+        assertThat("Case 1 dividend should match one of the Case 1 securities", case1Dividend.getSecurity().getIsin(), is("CA38501D2041"));
+
+        // Verify Case 2 dividend: Creates new security (different ISIN)
+        AccountTransaction case2Dividend = dividends.stream() //
+                        .filter(t -> "CA38501D2043".equals(t.getSecurity().getIsin())) //
+                        .findFirst() //
+                        .orElseThrow(() -> new AssertionError("Case 2 EUR dividend not found"));
+        assertThat(case2Dividend.getCurrencyCode(), is("EUR"));
+        assertThat(case2Dividend.getSecurity().getTickerSymbol(), is("GCM.TO"));
+
+        // Verify Case 3 dividend: Ticker match with no ISIN (should match one of the Case 3 securities)
+        AccountTransaction case3Dividend = dividends.stream() //
+                        .filter(t -> (t.getSecurity().getIsin() == null || t.getSecurity().getIsin().isEmpty()) 
+                                        && "UUU.TO".equals(t.getSecurity().getTickerSymbol()) 
+                                        && "AUD".equals(t.getCurrencyCode())) //
+                        .findFirst() //
+                        .orElseThrow(() -> new AssertionError("Case 3 AUD dividend not found"));
+        assertThat("Case 3 dividend should match one of the Case 3 securities", case3Dividend.getSecurity().getTickerSymbol(), is("UUU.TO"));
+    }
 }
diff --git a/...tfolio.tests/src/name/abuchen/portfolio/datatransfer/ibflex/testIBFlexStatementFile01.xml b/...tfolio.tests/src/name/abuchen/portfolio/datatransfer/ibflex/testIBFlexStatementFile01.xml
@@ -46,7 +46,7 @@
 <CashTransaction accountId="U123456" acctAlias="" currency="CHF" assetCategory="" fxRateToBase="1" symbol="" description="BALANCE OF MONTHLY MINIMUM FEE FOR MAR 2013" conid="" securityID="" securityIDType="" cusip="" isin="" underlyingConid="" underlyingSymbol="" issuer="" multiplier="0" strike="" expiry="" putCall="" dateTime="2013-04-03" amount="-9.49" type="Other Fees" tradeID="" code="" />
 <CashTransaction accountId="U123456" acctAlias="" currency="CAD" assetCategory="" fxRateToBase="0.91249" symbol="" description="CAD DEBIT INT FOR JAN-2013" conid="" securityID="" securityIDType="" cusip="" isin="" underlyingConid="" underlyingSymbol="" issuer="" multiplier="0" strike="" expiry="" putCall="" dateTime="2013-02-05" amount="1.23" type="Broker Interest Received" tradeID="" code="" />
 <CashTransaction accountId="U123456" acctAlias="" currency="CAD" assetCategory="" fxRateToBase="0.91249" symbol="" description="CAD DEBIT INT FOR JAN-2013" conid="" securityID="" securityIDType="" cusip="" isin="" underlyingConid="" underlyingSymbol="" issuer="" multiplier="0" strike="" expiry="" putCall="" dateTime="2013-02-05" amount="-15.17" type="Broker Interest Paid" tradeID="" code="" />
-<CashTransaction accountId="U123456" acctAlias="" currency="USD" assetCategory="" fxRateToBase="0.83701" symbol="GCM.TO" description="GCM.TO CASH DIVIDEND USD 0.6900000000 - US TAX" conid="6691" securityID="" securityIDType="" cusip="" isin="" underlyingConid="" underlyingSymbol="" issuer="" multiplier="0" strike="" expiry="" putCall="" dateTime="2017-09-15" amount="-2.07" type="Withholding Tax" tradeID="" code="" />
+<CashTransaction accountId="U123456" acctAlias="" currency="USD" assetCategory="" fxRateToBase="0.83701" symbol="GCM.TO" description="GCM.TO CASH DIVIDEND USD 0.6900000000 - US TAX" conid="80845553" securityID="" securityIDType="" cusip="" isin="" underlyingConid="" underlyingSymbol="" issuer="" multiplier="0" strike="" expiry="" putCall="" dateTime="2017-09-15" amount="-2.07" type="Withholding Tax" tradeID="" code="" />
 <CashTransaction accountId="U123456" acctAlias="" currency="USD" assetCategory="" fxRateToBase="1" symbol="" description="NP SECURITIES AND FUTURES VALUE BUNDLE FOR APR 2017" conid="" securityID="" securityIDType="" cusip="" isin="" underlyingConid="" underlyingSymbol="" issuer="" multiplier="0" strike="" expiry="" putCall="" dateTime="2017-05-03" amount="-9.18" type="Other Fees" tradeID="" code="" />
 <CashTransaction accountId="U123456" acctAlias="" currency="USD" assetCategory="" fxRateToBase="1" symbol="" description="NP SECURITIES AND FUTURES VALUE BUNDLE FOR APR 2017" conid="" securityID="" securityIDType="" cusip="" isin="" underlyingConid="" underlyingSymbol="" issuer="" multiplier="0" strike="" expiry="" putCall="" dateTime="2017-05-03" amount="9.18" type="Other Fees" tradeID="" code="" />
 </CashTransactions>

diff --git a/...tfolio.tests/src/name/abuchen/portfolio/datatransfer/ibflex/testIBFlexStatementFile29.xml b/...tfolio.tests/src/name/abuchen/portfolio/datatransfer/ibflex/testIBFlexStatementFile29.xml
@@ -0,0 +1,27 @@
+<FlexQueryResponse queryName="AccountActivities" type="AF">
+<FlexStatements count="1">
+<FlexStatement accountId="U123456" fromDate="20240101" toDate="20241231" period="" whenGenerated="20240101 12:00:00">
+<Trades>
+<!-- Base security 1 with ISIN -->
+<Trade accountId="U123456" acctAlias="" currency="CAD" assetCategory="STK" fxRateToBase="0.93099" symbol="GCM" description="GRAN COLOMBIA GOLD CORP" conid="" securityID="CA38501D2041" securityIDType="ISIN" cusip="" isin="CA38501D2041" underlyingConid="" underlyingSymbol="" issuer="" multiplier="1" strike="" expiry="" putCall="" tradeID="855937427" reportDate="20130401" tradeDate="20130401" tradeTime="093406" settleDateTarget="20130404" transactionType="ExchTrade" exchange="TSE" quantity="5000" tradePrice="0.27" tradeMoney="1350" proceeds="-1350" taxes="0" ibCommission="-6.75" ibCommissionCurrency="CAD" closePrice="0.275" openCloseIndicator="O" notes="P;" cost="1356.75" fifoPnlRealized="0" mtmPnl="25" origTradePrice="0" origTradeDate="" origTradeID="" origOrderID="0" clearingFirmID="" transactionID="3452745495" buySell="BUY" ibOrderID="437137993" ibExecID="0000d514.5159662d.01.01" brokerageOrderID="" orderReference="" volatilityOrderLink="" orderPlacementTime="" exchOrderId="N/A" extExecID="14.GCM.B" orderTime="20130401;070007" openDateTime="--" holdingPeriodDateTime="--" whenRealized="--" whenReopened="--" levelOfDetail="EXECUTION" changeInPrice="0" changeInQuantity="0" netCash="-1356.75" orderType="LMT" traderID="" />
+<!-- Base security 2 without ISIN -->
+<Trade accountId="U123456" acctAlias="" currency="CAD" assetCategory="STK" fxRateToBase="0.93194" symbol="UUU" description="URANIUM ONE INC." conid="" securityID="CA91701P1053" securityIDType="ISIN" cusip="" isin="" underlyingConid="" underlyingSymbol="" issuer="" multiplier="1" strike="" expiry="" putCall="" tradeID="813598116" reportDate="20130102" tradeDate="20130102" tradeTime="151236" settleDateTarget="20130107" transactionType="ExchTrade" exchange="TSE" quantity="100" tradePrice="2.31" tradeMoney="231" proceeds="-231" taxes="0" ibCommission="-1" ibCommissionCurrency="CAD" closePrice="2.36" openCloseIndicator="O" notes="P;" cost="232" fifoPnlRealized="0" mtmPnl="5" origTradePrice="0" origTradeDate="" origTradeID="" origOrderID="0" clearingFirmID="" transactionID="3277427053" buySell="BUY" ibOrderID="415875524" ibExecID="0000d514.50e42ded.01.01" brokerageOrderID="" orderReference="" volatilityOrderLink="" orderPlacementTime="" exchOrderId="N/A" extExecID="5173.UUU.B" orderTime="20130102;115456" openDateTime="--" holdingPeriodDateTime="--" whenRealized="--" whenReopened="--" levelOfDetail="EXECUTION" changeInPrice="0" changeInQuantity="0" netCash="-232" orderType="LMT" traderID="" />
+
+<!-- Case 1: Same ISIN, different currency - Should create new security -->
+<Trade accountId="U123456" acctAlias="" currency="EUR" assetCategory="STK" fxRateToBase="0.93099" symbol="GCM" description="GRAN COLOMBIA GOLD CORP" conid="" securityID="CA38501D2041" securityIDType="ISIN" cusip="" isin="CA38501D2041" underlyingConid="" underlyingSymbol="" issuer="" multiplier="1" strike="" expiry="" putCall="" tradeID="855937427" reportDate="20130401" tradeDate="20130401" tradeTime="093406" settleDateTarget="20130404" transactionType="ExchTrade" exchange="TSE" quantity="5000" tradePrice="0.27" tradeMoney="1350" proceeds="-1350" taxes="0" ibCommission="-6.75" ibCommissionCurrency="EUR" closePrice="0.275" openCloseIndicator="O" notes="P;" cost="1356.75" fifoPnlRealized="0" mtmPnl="25" origTradePrice="0" origTradeDate="" origTradeID="" origOrderID="0" clearingFirmID="" transactionID="3452745495" buySell="BUY" ibOrderID="437137993" ibExecID="0000d514.5159662d.01.01" brokerageOrderID="" orderReference="" volatilityOrderLink="" orderPlacementTime="" exchOrderId="N/A" extExecID="14.GCM.B" orderTime="20130401;070007" openDateTime="--" holdingPeriodDateTime="--" whenRealized="--" whenReopened="--" levelOfDetail="EXECUTION" changeInPrice="0" changeInQuantity="0" netCash="-1356.75" orderType="LMT" traderID="" />
+<!-- Case 2: Same symbol, different ISIN - Should create new security -->
+<Trade accountId="U123456" acctAlias="" currency="CAD" assetCategory="STK" fxRateToBase="0.93099" symbol="GCM" description="GARBAGE COLLECTION CORP" conid="" securityID="CA38501D2042" securityIDType="ISIN" cusip="" isin="CA38501D2042" underlyingConid="" underlyingSymbol="" issuer="" multiplier="1" strike="" expiry="" putCall="" tradeID="855937427" reportDate="20130401" tradeDate="20130401" tradeTime="093406" settleDateTarget="20130404" transactionType="ExchTrade" exchange="TSE" quantity="5000" tradePrice="0.27" tradeMoney="1350" proceeds="-1350" taxes="0" ibCommission="-6.75" ibCommissionCurrency="CAD" closePrice="0.275" openCloseIndicator="O" notes="P;" cost="1356.75" fifoPnlRealized="0" mtmPnl="25" origTradePrice="0" origTradeDate="" origTradeID="" origOrderID="0" clearingFirmID="" transactionID="3452745495" buySell="BUY" ibOrderID="437137993" ibExecID="0000d514.5159662d.01.01" brokerageOrderID="" orderReference="" volatilityOrderLink="" orderPlacementTime="" exchOrderId="N/A" extExecID="14.GCM.B" orderTime="20130401;070007" openDateTime="--" holdingPeriodDateTime="--" whenRealized="--" whenReopened="--" levelOfDetail="EXECUTION" changeInPrice="0" changeInQuantity="0" netCash="-1356.75" orderType="LMT" traderID="" />
+<!-- Case 3: No ISIN, same symbol, different currency - Should create new security -->
+<Trade accountId="U123456" acctAlias="" currency="EUR" assetCategory="STK" fxRateToBase="0.93194" symbol="UUU" description="URANIUM ONE INC." conid="" securityID="CA91701P1053" securityIDType="ISIN" cusip="" isin="" underlyingConid="" underlyingSymbol="" issuer="" multiplier="1" strike="" expiry="" putCall="" tradeID="813598116" reportDate="20130102" tradeDate="20130102" tradeTime="151236" settleDateTarget="20130107" transactionType="ExchTrade" exchange="TSE" quantity="100" tradePrice="2.31" tradeMoney="231" proceeds="-231" taxes="0" ibCommission="-1" ibCommissionCurrency="EUR" closePrice="2.36" openCloseIndicator="O" notes="P;" cost="232" fifoPnlRealized="0" mtmPnl="5" origTradePrice="0" origTradeDate="" origTradeID="" origOrderID="0" clearingFirmID="" transactionID="3277427053" buySell="BUY" ibOrderID="415875524" ibExecID="0000d514.50e42ded.01.01" brokerageOrderID="" orderReference="" volatilityOrderLink="" orderPlacementTime="" exchOrderId="N/A" extExecID="5173.UUU.B" orderTime="20130102;115456" openDateTime="--" holdingPeriodDateTime="--" whenRealized="--" whenReopened="--" levelOfDetail="EXECUTION" changeInPrice="0" changeInQuantity="0" netCash="-232" orderType="LMT" traderID="" />
+</Trades>
+<CashTransactions>
+<!-- Case 1: Same ISIN, different currency - Should match base security 1 -->
+<CashTransaction accountId="U123456" acctAlias="" currency="USD" assetCategory="STK" fxRateToBase="0.93194" symbol="GCM" description="GRAN COLOMBIA GOLD CORP" conid="" securityID="CA38501D2041" securityIDType="ISIN" cusip="" isin="CA38501D2041" exchange="TSE" amount="10" type="Dividends" dateTime="20130401" reportDate="20130401" />
+<!-- Case 2: Same symbol, different ISIN - Should create new security -->
+<CashTransaction accountId="U123456" acctAlias="" currency="EUR" assetCategory="STK" fxRateToBase="0.93194" symbol="GCM" description="GARBAGE COLLECTION CORP" conid="" securityID="CA38501D2043" securityIDType="ISIN" cusip="" isin="CA38501D2043" exchange="TSE" amount="10" type="Dividends" dateTime="20130401" reportDate="20130401" />
+<!-- Case 3: No ISIN, same symbol, different currency - Should match base security 2 -->
+<CashTransaction accountId="U123456" acctAlias="" currency="AUD" assetCategory="STK" fxRateToBase="0.93194" symbol="UUU" description="URANIUM ONE INC." conid="" securityID="CA91701P1053" securityIDType="ISIN" cusip="" isin="" exchange="TSE" amount="10" type="Dividends" dateTime="20130401" reportDate="20130401" />
+</CashTransactions>
+</FlexStatement>
+</FlexStatements>
+</FlexQueryResponse>