Shoper → cyber_Folks: how to record the merger in FundStat

On September 15, 2026, Shoper (SHO) shares were exchanged for cyber_Folks (CBF) shares at a ratio of 0.2281 CBF shares for each SHO share. The merger itself had been registered earlier, on September 1, 2026.

Only whole CBF shares reach your account: the result is rounded down. The remaining fraction is settled through a cash payment. In FundStat, we will represent it as a fractional allocation followed by a sale; legally, it is a merger cash payment, rather than a broker selling fractional shares on the exchange.

Record it in FundStat in 4 steps

The example below uses 100 SHO shares. Take the dates, cost basis and cash payment from your broker’s statement.

Step 1

Open manual transaction entry

On a Detailed account, this event needs to be entered manually. Open transaction entry, select the correct account and manual mode, then choose “Add corporate action”.

Step 2

Exchange SHO for whole CBF shares

Choose “Symbol change”. Set SHO as the old asset with 100 shares, and CBF as the new asset with 22 shares (100 × 0.2281 = 22.81, rounded down to 22). The exchange date is September 15, 2026 — compare it with the entry in your broker’s history.

• Enter the cost basis reported by your broker for the new CBF position in “New asset cost basis / share”. If the broker gives a total position cost, divide it by the whole share count — 22 in this example.
• This is the acquisition cost, not the current CBF market price. The cost assigned by your broker to the whole shares stays with that position.

Step 3

Add the fraction as a spin-off with zero cost

Add another corporate action and choose “Share distribution” (spin-off). Select SHO, enter the remaining fraction — 0.81 share here — and a cost basis of PLN 0. Record the fraction under the old SHO asset because the broker links the fractional sale to it. This entry lets you record the cash payment in the next step.

• The current form requires a positive cost and sets a minimum of PLN 0.0001 per share. For a zero-cost allocation, use this nominal value as a workaround for the form’s limit, not as an actual acquisition cost.
• If the exchange produces no fractional entitlement, skip steps 3 and 4.

Step 4

Record the fraction’s sale for the cash received

Add a sale under SHO for exactly the fraction entered in step 3 — 0.81 share here. Use the cash settlement date. The total sale proceeds should match the cash reported by your broker; in the price-per-share field, enter the cash payment divided by 0.81.

• For a Polish tax resident using a regular taxable account, a merger cash payment is generally subject to 19% tax without deducting acquisition costs. This is why the fraction has zero cost, while the whole shares’ cost is entered separately in step 2.
• Check whether the broker’s amount is already net of withheld tax. If you record the net cash received, do not deduct that tax again. Tax is based on the gross payment; recording a sale in FundStat does not change the payment’s tax classification.
• After saving, compare your whole CBF share count and cash balance with the broker’s account. Use the broker’s documents for tax reporting.

• Source: merger registration — cyber_Folks report 26/2026
• Source: merger plan, sections 5.2–5.4 — ratio, rounding and cash payments (Polish)
• Tax basis: Polish PIT Act, Article 24(5)(6) and Article 30a(1)(4) and (6)

More about the form: Corporate actions documentation.