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I was assigned several times and everytime IB adds one share of the stock on the contract I get assigned. So' if you were assigned an AMZN 1 contract of Sell PUT, you actually will be assigned to buy 101 shares of Amazon but your statement will only show that you bought 100 shares. So where did the extra share of AMZN go--it has a value of about $2000. I understand that when I buy/sell puts or calls, IB already deducts their fess and commissions.