Mark-to-market profit and loss is one of the concepts of futures trading settlement, and the futures settlement system is "daily debt-free settlement system", also known as "daily mark-to-market system". That is, after the end of each trading day, all customers' positions are settled according to the settlement price, which is included in the profit and set aside the loss.

The occurrence period of profit and loss is different. Liquidation gains and losses occur when the hedging ends. The final profit and loss result of investors is daily settlement, not final profit and loss.