# List bank statement lines > The bank_statements.lines.list operation: GET /api/v1/bank_statements/lines in the REST API and the bank_statements_lines_list tool in the MCP server. Lists the legal entity's bank statement lines in the mode of the request, newest first. Filter by `importId`, by `matchStatus` (one or several: the review queue is `partial` and `unmatched`) and by `invoiceId` (the lines that paid or point to an invoice). A line in review says why in `review.reason`: `amount_mismatch` or `currency_mismatch` (its reference names an invoice, the amount differs), `ambiguous_reference` (it names several), `already_matched` (another line of the import paid that invoice), `amount_only` (no reference, but open invoices with exactly this amount due), `no_match` or `not_incoming` (money going out). `review.candidateInvoiceIds` are the invoices it may pay. Resolve a line with `bank_statements.lines.match` or `.ignore`. Paginate with `limit` (1–100, default 10) and `starting_after` (the `next_cursor` of the previous page). ## At a glance - **REST:** `GET /api/v1/bank_statements/lines` - **MCP tool:** `bank_statements_lines_list` - **Operation ID:** `bank_statements.lines.list` - **Scope:** Legal entity - **Permission:** `invoices:read` - **Risk tier:** `read` - **Dry run:** Not supported - **Idempotency:** Not needed (read only) - **Modes:** Test and live - **Pagination:** `limit` (at most 100) and `starting_after` - **Authentication:** API key with the `invoices:read` scope - **Since:** M5 ## Request ### Query parameters | Field | Type | Required | Description | | ---------------- | ------------------------------------------------------------------------------------------------------------------- | -------- | --------------------------------------------------------------------- | | `importId` | `bsi_…` ID | No | Only this import's lines. | | `matchStatus` | one of `unmatched`, `matched`, `partial`, `ignored` or array of one of `unmatched`, `matched`, `partial`, `ignored` | No | One status or several; the review queue is `partial` and `unmatched`. | | `invoiceId` | `inv_…` ID | No | Only the lines that paid or point to this invoice. | | `limit` | integer (1 to 100) | No | | | `starting_after` | `bsl_…` ID | No | | ## Response `200 OK` with a JSON object, a page of the list (newest first): | Field | Type | Description | | ---------------------------- | --------------------------------------------------- | -------------------------------------------------------------------------------------------------- | | `object` | `"list"` | | | `data` | array of object | | | `data[].id` | `bsl_…` ID | | | `data[].object` | `"bank_statement_line"` | | | `data[].entityId` | `ent_…` ID | | | `data[].livemode` | boolean | | | `data[].importId` | `bsi_…` ID | | | `data[].row` | integer | The line's row in its file (the header is row 1). | | `data[].bookingDate` | string | | | `data[].amount` | money | Signed: incoming money is positive. | | `data[].reference` | string | | | `data[].counterparty` | string | | | `data[].matchStatus` | one of `unmatched`, `matched`, `partial`, `ignored` | `matched` (paid an invoice), `partial` and `unmatched` (the review queue) or `ignored`. | | `data[].review` | object or null | Why the line wasn't matched automatically, and the invoices it may pay. | | `data[].invoiceId` | `inv_…` ID or null | The invoice the line paid (matched) or points to (partial). | | `data[].brandId` | `brd_…` ID or null | | | `data[].ledgerTransactionId` | `txn_…` ID or null | | | `data[].payoutItemId` | string or null | The processor payout (a reconciliation item) a matched line confirms instead of paying an invoice. | | `data[].matchedBy` | one of `automatic`, `manual` or null | | | `data[].matchedAt` | date-time or null | | | `data[].ignoredReason` | string or null | | | `data[].version` | integer | | | `data[].createdAt` | date-time | | | `data[].updatedAt` | date-time | | | `has_more` | boolean | | | `next_cursor` | `bsl_…` ID or null | | ## Examples ### The review queue ```http GET /api/v1/bank_statements/lines?matchStatus=partial&matchStatus=unmatched Authorization: Bearer or_test_… ``` Response (`200`): ```json { "object": "list", "data": [ { "id": "bsl_01m4tx5nj8emwbyf7y9vcf48bc", "object": "bank_statement_line", "entityId": "ent_01m4tx5nj8emwbyf7y9vcf47zm", "livemode": false, "importId": "bsi_01m4tx5nj8emwbyf7y9vcf48ba", "row": 3, "bookingDate": "2026-11-04", "amount": { "amount": "450000000", "currency": "EUR" }, "reference": "Invoice 2026-000132", "counterparty": "Berg Software AG", "matchStatus": "unmatched", "review": { "reason": "amount_only", "candidateInvoiceIds": ["inv_01m4tx5nj8emwbyf7y9vcf48bd"], "candidates": [ { "invoiceId": "inv_01m4tx5nj8emwbyf7y9vcf48bd", "number": "GEN-2026-000132", "brandId": "brd_01m4tx5nj8emwbyf7y9vcf47z0" } ] }, "invoiceId": null, "brandId": null, "ledgerTransactionId": null, "payoutItemId": null, "matchedBy": null, "matchedAt": null, "ignoredReason": null, "version": 1, "createdAt": "2026-11-05T09:00:00.000Z", "updatedAt": "2026-11-05T09:00:00.000Z" } ], "has_more": false, "next_cursor": null } ``` ## Errors | Code | HTTP status | When | What to do | | ---------------------------------------------------------------------------------------- | ----------- | ------------------------------------------------------------------------ | ---------------------------------------------------------------------------------------------------- | | [`validation_failed`](https://ownrecord.io/docs/reference/errors.md#validation_failed) | 400 | A field is malformed or out of range. | Fix the fields listed in `details.issues` and send the request again. | | [`resource_not_found`](https://ownrecord.io/docs/reference/errors.md#resource_not_found) | 404 | No bank statement import or line with this ID is visible to the request. | Check the ID and that your credentials are scoped to the right organization, entity, brand and mode. | | [`permission_denied`](https://ownrecord.io/docs/reference/errors.md#permission_denied) | 403 | The credentials can't read this entity's invoices (`invoices:read`). | Ask an organization owner or admin for a role or scope that allows this action. | It can also return these [common errors](https://ownrecord.io/docs/reference.md#common-errors): [`api_version_unsupported`](https://ownrecord.io/docs/reference/errors.md#api_version_unsupported), [`authentication_required`](https://ownrecord.io/docs/reference/errors.md#authentication_required), [`api_key_invalid`](https://ownrecord.io/docs/reference/errors.md#api_key_invalid), [`scope_required`](https://ownrecord.io/docs/reference/errors.md#scope_required), [`dry_run_not_supported`](https://ownrecord.io/docs/reference/errors.md#dry_run_not_supported), [`rate_limited`](https://ownrecord.io/docs/reference/errors.md#rate_limited), [`internal_error`](https://ownrecord.io/docs/reference/errors.md#internal_error).