Normally, I begin each year 'flat' for simplicity, but over the 2005-2006 year change I held a handfull (less than 10) positions. I use Armencomp's TradeLog, and had planned to use last year's Tradelog files to tell me what positions I had open when the year (2006) started. But as luck would have it, my hard drive died, and those files are gone. Looking at my InteractiveBrokers Dec 2005 monthly statement my (open) Positions section looks like the positions I carried over from 2005 to 2006, ie 'Positions' means position held at *the end* of the month. Can anyone confirm this? Do positions in the 'positions' section mean positions held at the *end* of the month, or positions held the entire month, or something else? Or for that matter, is there another way to determine what postions you held into the beginning of 2006 in an InteractiveBrokers account? Thanks in advance