Depository transaction reporting: standardized SFT submission and FIFO valuation ensure data for capital gains pre fill and reconciliation. Depositories must furnish structured Statement of Financial Transactions for specified depository debits in prescribed ASCII delimited files and a signed control statement, using defined file types and field formats. Asset classification uses specified security class codes and FIFO matching for corresponding credits; estimated sale consideration and acquisition cost are determined on weighted average and adjusted FMV rules with indexation where applicable. Files are submitted via SFTP, validated against schema and business rules, and corrected through correction or deletion statements; entities must implement information security and archival policies.