Trading & Execution
How are positions squared off – FIFO method
Dealing.com applies the FIFO (First-In, First-Out) method for closing positions.
This means the oldest open trade is closed first when a sale occurs.
Worked Example:
Buy 100 shares at €10 → cost €1,000
Buy 100 shares at €12 → cost €1,200
Sell 100 shares at €13
Result: The first 100 shares (bought at €10) are closed, realising €300 profit.
This method ensures transparent and consistent realised PnL reporting and aligns with global tax practices.
