What is instrument profit and loss (P/L)?

Instrument P/L is the change in the value of a position, taking into account costs associated with (e.g., commissions) or income earned (e.g., realised P/L) on that position. Instrument P/L can be viewed on Account level or for aggregated accounts, for a specific period in time (e.g., Last year). 

The P/L for an instrument for a given time period is always calculated as:

The Transaction Value is subtracted from the Position Value when a buy transaction is executed, to reflect that the Account incurs a cost in adding the instrument to the Account (costs related to trading activities). Whilst the Transaction Value is added to the Position Value when a sell transaction is executed. This reflects that the Account gains revenue (realised profit/loss) from the sale of an instrument held. Note that the Transaction Value includes trade-related costs such as share amount, commission, exchange fees, stamp duty etc.