MT940 Statement Conversion Guide

Understand common :61: and :86: fields, debit and credit signs, and the limits of lightweight MT940 conversion.

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Updated: July 2026

Statement and transaction records

MT940 is a tagged text format. Transaction details commonly begin with :61:, while additional information often appears in :86:. Other tags can contain balances, account identifiers and statement metadata.

Debit and credit indicators

A transaction line includes an indicator that identifies debit or credit. A useful CSV conversion normally represents debit transactions as negative amounts and credits as positive amounts.

Bank-specific extensions

Banks frequently add proprietary codes or structured text inside descriptions. A general converter can extract the main fields but may not decode every subfield. Preserve the reference and raw description where practical.

Handling dates

Transaction lines may include a value date and a shorter entry date. Confirm which date the converter exports and compare it with the bank statement period.

Validation matters

Count :61: records and compare that number with the CSV rows. Review statement balances separately because transaction extraction alone does not prove that every bank-specific record was interpreted correctly.

Final check: Keep the original statement, review the converted file and confirm the current import requirements of the software you use.

Useful tools

Bank Statement Converter · QuickBooks CSV Formatter · Xero CSV Formatter