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@Bsch4477 I think he mentioned that it's a foreign brokerage so no 1099.

Yes, we are confused by his math. As noted, if you start with 10K and add 3K that's 13K but for whatever reason he's subtracting the 3K. I suppose it doesn't matter. His responsibility is to properly report gains and losses. Cash and positions in his account don't matter except for possible foreign account reporting purposes.