Your reports
Dividend income
The dividends that never became a transaction, dated and valued so they can be filed.
A multiplier increase is dividend income. Your balance does not move, no transaction is written, and there is nothing in the wallet to find — but a tax return wants the income dated, in the year it happened, at the rate that applied that day.
Three real sources meet to produce that: the multiplier event from the chain gives the date and the change in shares, your balance at that block gives how many shares it applied to, and the issuer's declared dividend per share from SEC XBRL gives the dollar figure.
Balances are replayed backwards, and stop when they run out
Transfer history is read newest-first and may not reach the beginning. Replaying forwards would start from a balance nobody knows and be wrong for every event after it. Replaying backwards starts from the balance the contract just returned and stops claiming to know the moment it passes the oldest transfer it could read.
- The dollar value comes from the issuer's declaration, never from a model. Valuing newly accrued shares would need a historical token price, and there is no source for one.
- A declaration is matched only to a quarter ending before the event and within 100 days of it. Quarters are about 90 days apart, so a wider window matches the wrong declaration and reports the wrong amount.
- An event that matches no declaration keeps its exact share figure and reports a null dollar value, with the reason written next to it.