P&L explain

Japanese

損益の説明

Also known as

Income attribution

Last reviewed

September 26, 2026

This is a draft, shown for review before publication.

P&L explain is the breakdown of daily profit and loss into sources such as market moves, the passage of time and new trades, to show where the result came from. When a large part of the P&L cannot be explained by these sources, the firm investigates it as a possible sign of valuation errors or unidentified risks.