diff --git a/app/src/main/java/net/pokeranalytics/android/calculus/bankroll/BankrollCalculator.kt b/app/src/main/java/net/pokeranalytics/android/calculus/bankroll/BankrollCalculator.kt
new file mode 100644
index 00000000..2f333f23
--- /dev/null
+++ b/app/src/main/java/net/pokeranalytics/android/calculus/bankroll/BankrollCalculator.kt
@@ -0,0 +1,40 @@
+package net.pokeranalytics.android.calculus.bankroll
+
+import io.realm.Realm
+import net.pokeranalytics.android.model.realm.Session
+import net.pokeranalytics.android.model.realm.Transaction
+
+class BankrollCalculator {
+
+	companion object {
+
+		fun computeReport(setup: BankrollReportSetup) : BankrollReport {
+
+			val realm = Realm.getDefaultInstance()
+
+			val report = BankrollReport(setup)
+
+			val sessionQuery = realm.where(Session::class.java)
+					if (setup.bankroll != null) {
+						sessionQuery.equalTo("bankroll.id", setup.bankroll.id)
+					}
+			val sessions = sessionQuery.findAll()
+			val transactionQuery = realm.where(Transaction::class.java)
+			if (setup.bankroll != null) {
+				transactionQuery.equalTo("bankroll.id", setup.bankroll.id).findAll()
+			}
+			val transactions = transactionQuery.findAll()
+
+			val sessionsNet = sessions.sum("result.net")
+			val transactionsNet = transactions.sum("value")
+
+			transactions.forEach {
+				report.addTransaction(it)
+			}
+
+			return report
+		}
+
+	}
+
+}
\ No newline at end of file
diff --git a/app/src/main/java/net/pokeranalytics/android/calculus/bankroll/BankrollReport.kt b/app/src/main/java/net/pokeranalytics/android/calculus/bankroll/BankrollReport.kt
new file mode 100644
index 00000000..8e254483
--- /dev/null
+++ b/app/src/main/java/net/pokeranalytics/android/calculus/bankroll/BankrollReport.kt
@@ -0,0 +1,122 @@
+package net.pokeranalytics.android.calculus.bankroll
+
+import net.pokeranalytics.android.calculus.`interface`.DatableValue
+import net.pokeranalytics.android.model.realm.Bankroll
+import net.pokeranalytics.android.model.realm.Transaction
+import java.util.*
+import kotlin.collections.HashMap
+
+/**
+ * A class describing the parameters required to launch a bankroll report
+ *
+ */
+class BankrollReportSetup(bankroll: Bankroll?, from: Date? = null, to: Date? = null) {
+	/**
+	 * The bankroll to compute. If null, the virtual global bankroll
+	 */
+	val bankroll = bankroll
+
+	/**
+	 * The start of the report
+	 */
+	val from = from
+
+	/**
+	 * The end of the report
+	 */
+	val to = to
+
+}
+
+class TransactionBucket(useRate: Boolean = false) {
+	var transactions: MutableList<Transaction> = mutableListOf()
+		private set
+	var total: Double = 0.0
+		private set
+	var useRate: Boolean = useRate
+		private set
+
+	fun addTransaction(transaction: Transaction) {
+
+		this.transactions.add(transaction)
+		var rate = 1.0
+		if (this.useRate) {
+			rate = transaction.bankroll?.currency?.rate ?: 1.0
+		}
+
+		val ratedAmount = rate * transaction.amount
+		this.total += ratedAmount
+
+	}
+
+}
+
+class BRGraphPoint {
+
+	var value: Double = 0.0
+	var variation: Double = 0.0
+	var date: Date? = null
+
+}
+
+class BankrollReport(setup: BankrollReportSetup) {
+
+	/**
+	 * The setup used to compute the report
+	 */
+	var setup: BankrollReportSetup = setup
+
+	/**
+	 * The value of the bankroll
+	 */
+	var total: Double = 0.0
+		private set
+
+	/**
+	 * The net result from poker sessions
+	 */
+	var netResult: Double = 0.0
+		private set
+
+	/**
+	 * The difference between withdrawals and deposits
+	 */
+	var netBanked: Double = 0.0
+		private set
+
+	/**
+	 * The risk of ruin
+	 */
+	var riskOfRuin: Double = 0.0
+		private set
+
+	var transactions: List<Transaction> = mutableListOf()
+		private set
+
+	var transactionBuckets: HashMap<String, TransactionBucket> = HashMap()
+
+	var evolutionPoints: Array<BRGraphPoint> = arrayOf()
+	var evolutionItems: Array<DatableValue> = arrayOf()
+
+	fun addTransaction(transaction: Transaction) {
+
+		transaction.type?.let { type ->
+
+			var bucket = this.transactionBuckets[type.id]
+
+			if (bucket == null) {
+				val b = TransactionBucket(this.setup.bankroll == null)
+				this.transactionBuckets[type.id] = b
+				bucket = b
+			}
+
+			bucket.addTransaction(transaction)
+
+		} ?: run {
+			throw Exception("Transaction has no type")
+		}
+
+	}
+
+
+}
\ No newline at end of file
diff --git a/app/src/main/java/net/pokeranalytics/android/calculus/interface/Datable.kt b/app/src/main/java/net/pokeranalytics/android/calculus/interface/Datable.kt
new file mode 100644
index 00000000..716c40fa
--- /dev/null
+++ b/app/src/main/java/net/pokeranalytics/android/calculus/interface/Datable.kt
@@ -0,0 +1,11 @@
+package net.pokeranalytics.android.calculus.`interface`
+
+import java.util.*
+
+interface Datable {
+	var date: Date
+}
+
+interface DatableValue {
+	var value: Double
+}
\ No newline at end of file