Build a transactional ledger

To break down the amounts credited or debited for the accounts in your platform, use the Marketplace Payments accounting report. The report contains all the financial activities within your platform—useful when creating a transactional ledger for your account holders or to reconcile your records.

You can use the information in the Marketplace Payments accounting report to:

• Track credits resulting from payments and transfers.
• Track debits resulting from refunds, chargebacks, transfers, fees, and payouts.
• Reconcile the balance of your platform's liable account, from which Adyen deducts all payment fees.

Split data in reports

Adyen credits funds to the accounts in your platform based on the split information that you provide at the time of payment or capture. The split information is reflected in the Marketplace Payments accounting report.

If you split a payment between two accounts, the split is reflected in two separate rows that credits each account with the specified split amount. The same applies for refunds; a refund split between two accounts results in two rows indicating a debit to each account.

If you don't provide instructions for the split data, Adyen credits or debits the amount to or from your liable account. For example, if you don't provide split information in a partial refund, Adyen debits the funds from your liable account. The aggregate of these debits and credits are reflected in the report with a TransferBalance record type.

All the transaction fees are deducted from your liable account. The total fees are reflected in the row with Fee record type.

Example

We show selected rows and columns below to illustrate how you can track transactions. To get a complete report, refer to Marketplace Payments accounting report.

In this example, we group the transactions for the same Account holder and Account by using different colors for each.

Selected columns from Marketplace Payments accounting report

Account holder	Account	Payment PSP reference	Payment merchant reference number	Main currency	Main amount	Record type
LiableAccountHolderPlatform	1234567	852584129291587A	REF_001	EUR	60	Credited
AccountHolder_1	7891012	852584129291587A	REF_001	EUR	240	Credited
LiableAccountHolderPlatform	1234567	853781278121997C	REF_002	EUR	-2	Debited
AccountHolder_2	3823129	853781278121997C	REF_002	EUR	-48	Debited
LiableAccountHolderPlatform	1234567	852584132050336H	REF_003	EUR	30	Credited
AccountHolder_2	3823129	852584132050336H	REF_003	EUR	120	Credited
LiableAccountHolderPlatform	1234567			EUR	-9.72	Fee
AccountHolder_1	7891012			EUR	-240	Payout

When you filter based on the Account holder and Account, you can get transactions for each account holder and account in your platform. Below is an example of a summary of their transactions.

Account holder	Account	Transactions
LiableAccountHolderPlatform	1234567	Credited EUR 90, Debited EUR 2, Debited EUR 9.72 for fees
AccountHolder_1	7891012	Credited EUR 240, Paid out EUR 240
AccountHolder_2	3823129	Debited EUR 48, Credited EUR 120

Note: to find out more about transaction identifiers, refer to Combining reports.

Getting the balance for each account

You can calculate the balance of an account holder's account by tracking all the credits, debits, and payouts for each account holder and account in the Marketplace Payments accounting report.

Alternatively, you can also use the MarketPay balance report where you can get the available balances of all the accounts in your platform, including your liable account.

Negative balances

Accounts in your platform can have a negative balance as a result of refunds or chargebacks. Adyen allows negative balances for up to 30 days. At the end of the month, if an account has had a negative balance for more than 30 days, Adyen compensates by debiting the amount from your platform's liable account. If you'd rather have account holders cover their negative balances instead, you can provide them the option to top up their accounts.

When Adyen compensates a negative balance, this will be reflected in an entry of record type FundTransfer in the Marketplace Payments accounting report. The description provides more information about the negative balance compensation, for example, Compensate negative balance from account 1 to account 2.

Note that negative balances only occur as a result of refunds or chargebacks. An account cannot have a negative balance due to paying out or transferring a balance. You can only pay out or transfer the available balance.

Example

We show selected rows and columns below to illustrate how you can get an overview of the balances per account. To get a complete report, refer to Marketpay Balance Report.

The example below shows what the corresponding balances will be based from the previous example.

Selected columns from Marketpay Balance Report

Account holder	Virtual account	Currency	Balance
LiableAccountHolderPlatform	1234567	EUR	78.28
AccountHolder_1	7891012	EUR	0
AccountHolder_2	3823129	EUR	72

See also